Center for State Tax Policy

Individual Income and Payroll Taxes

The U.S. federal individual income tax was enacted in 1913 following the passage of the 16th Amendment. Today, most states and a small number of local and municipal governments also collect income taxes.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Related Articles

April 10th Afternoon State Tax Update

April 10, 2020

These States Could Tax Your Recovery Rebates

April 8, 2020

April 2nd Evening State Tax Update

April 2, 2020

Tracking State Legislative Responses to COVID-19

April 2, 2020

Idaho, Mississippi, and Virginia are the Holdouts on July 15th Tax Deadlines

April 1, 2020

March 27th Afternoon State Tax Update

March 27, 2020

March 27th Morning State Tax Update

March 27, 2020

March 26th Morning State Tax Update

March 26, 2020

State Aid Provisions of the Federal Coronavirus Response Bill

March 25, 2020

March 25th Morning State Tax Update

March 25, 2020

March 24th Morning State Tax Update

March 24, 2020

Are States Prepared for Skyrocketing Unemployment Insurance Claims?

March 20, 2020

States Should Follow Federal Lead in Postponing Tax Day

March 20, 2020

Income Taxes Are More Volatile Than Sales Taxes During an Economic Contraction

March 17, 2020

Georgia House Passes Flat Income Tax Legislation

March 13, 2020

Michigan Voters Could Allow Governor to Oversee a $1.5 Billion Tax Increase by Executive Fiat

March 13, 2020

Ohio Voters To Consider Requiring Two-Thirds Majority for Income Tax Increases

March 10, 2020

State and Local Individual Income Tax Collections per Capita

February 25, 2020

Wisconsin Considers Standard Deduction Increase, TPP Tax Reduction

February 19, 2020

Tennessee’s Governor Lee Pushes to Clear Out Remnants of Income Taxation

February 10, 2020