Click Here for Historical U.S. Federal Corporate Income Tax Rates & Brackets
Historical U.S. Federal Individual Income TaxAn individual income tax (or personal income tax) is levied on the wages, salaries, investments, or other forms of income an individual or household earns. The U.S. imposes a progressive income tax where rates increase with income. The Federal Income Tax was established in 1913 with the ratification of the 16th Amendment. Though barely 100 years old, individual income taxes are the largest source of tax revenue in the U.S. Rates and Brackets
| In Nominal Dollars, Income Years 1862-2021 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Married Filing Jointly | Married Filing Separately | Single Filer | Head of Household | Notes: | |||||||||
| Year | Rates | Brackets | Rates | Brackets | Rates | Brackets | Rates | Brackets | |||||
| 2021 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Tax Cuts and Jobs Act of 2017. |
| 12.0% | > | $19,900 | 12.0% | > | $9,950 | 12.0% | > | $9,950 | 12.0% | > | $14,200 | ||
| 22.0% | > | $81,050 | 22.0% | > | $40,525 | 22.0% | > | $40,525 | 22.0% | > | $54,200 | ||
| 24.0% | > | $172,750 | 24.0% | > | $86,375 | 24.0% | > | $86,375 | 24.0% | > | $86,350 | ||
| 32.0% | > | $329,850 | 32.0% | > | $164,925 | 32.0% | > | $164,925 | 32.0% | > | $164,900 | ||
| 35.0% | > | $418,850 | 35.0% | > | $209,425 | 35.0% | > | $209,425 | 35.0% | > | $209,400 | ||
| 37.0% | > | $628,301 | 37.0% | > | $314,150 | 37.0% | > | $523,600 | 37.0% | > | $523,600 | ||
| 2020 | 10.0% | > | $0.00 | 10.0% | > | $0.00 | 10.0% | > | $0.00 | 10.0% | > | $0.00 | Last law to change rates was the Tax Cuts and Jobs Act of 2017. |
| 12.0% | > | $19,750 | 12.0% | > | $9,875 | 12.0% | > | $9,875 | 12.0% | > | $14,100 | ||
| 22.0% | > | $80,250 | 22.0% | > | $40,125 | 22.0% | > | $40,125 | 22.0% | > | $53,700 | ||
| 24.0% | > | $171,050 | 24.0% | > | $85,525 | 24.0% | > | $85,525 | 24.0% | > | $85,500 | ||
| 32.0% | > | $326,600 | 32.0% | > | $163,300 | 32.0% | > | $163,300 | 32.0% | > | $163,300 | ||
| 35.0% | > | $414,700 | 35.0% | > | $207,350 | 35.0% | > | $207,350 | 35.0% | > | $207,350 | ||
| 37.0% | > | $622,050 | 37.0% | > | $311,025 | 37.0% | > | $518,400 | 37.0% | > | $518,400 | ||
| 2019 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Tax Cuts and Jobs Act of 2017. |
| 12.0% | > | $19,400 | 12.0% | > | $9,700 | 12.0% | > | $9,700 | 12.0% | > | $13,850 | ||
| 22.0% | > | $78,950 | 22.0% | > | $39,475 | 22.0% | > | $39,475 | 22.0% | > | $52,850 | ||
| 24.0% | > | $168,400 | 24.0% | > | $84,200 | 24.0% | > | $84,200 | 24.0% | > | $84,200 | ||
| 32.0% | > | $321,450 | 32.0% | > | $160,725 | 32.0% | > | $160,725 | 32.0% | > | $160,700 | ||
| 35.0% | > | $408,200 | 35.0% | > | $204,100 | 35.0% | > | $204,100 | 35.0% | > | $204,100 | ||
| 37.0% | > | $612,350 | 37.0% | > | $306,175 | 37.0% | > | $510,300 | 37.0% | > | $510,300 | ||
| 2018 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Tax Cuts and Jobs Act of 2017. |
| 12.0% | > | $19,050 | 12.0% | > | $9,525 | 12.0% | > | $9,525 | 12.0% | > | $13,600 | ||
| 22.0% | > | $77,400 | 22.0% | > | $38,700 | 22.0% | > | $38,700 | 22.0% | > | $51,800 | ||
| 24.0% | > | $165,000 | 24.0% | > | $82,500 | 24.0% | > | $82,500 | 24.0% | > | $82,500 | ||
| 32.0% | > | $315,000 | 32.0% | > | $157,500 | 32.0% | > | $157,500 | 32.0% | > | $157,500 | ||
| 35.0% | > | $400,000 | 35.0% | > | $200,000 | 35.0% | > | $200,000 | 35.0% | > | $200,000 | ||
| 37.0% | > | $600,000 | 37.0% | > | $300,000 | 37.0% | > | $500,000 | 37.0% | > | $500,000 | ||
| 2017 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the American Taxpayer Relief Act of 2012. |
| 15.0% | > | $18,650 | 15.0% | > | $9,235 | 15.0% | > | $9,325 | 15.0% | > | $13,350 | ||
| 25.0% | > | $75,900 | 25.0% | > | $37,950 | 25.0% | > | $37,950 | 25.0% | > | $50,800 | ||
| 28.0% | > | $153,100 | 28.0% | > | $76,550 | 28.0% | > | $91,900 | 28.0% | > | $131,200 | ||
| 33.0% | > | $233,350 | 33.0% | > | $116,675 | 33.0% | > | $191,650 | 33.0% | > | $212,500 | ||
| 35.0% | > | $416,700 | 35.0% | > | $208,350 | 35.0% | > | $416,700 | 35.0% | > | $416,700 | ||
| 39.6% | > | $470,700 | 39.6% | > | $235,350 | 39.6% | > | $418,400 | 39.6% | > | $444,550 | ||
| 2016 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the American Taxpayer Relief Act of 2012. |
| 15.0% | > | $18,550 | 15.0% | > | $9,275 | 15.0% | > | $9,275 | 15.0% | > | $13,250 | ||
| 25.0% | > | $75,300 | 25.0% | > | $37,650 | 25.0% | > | $37,650 | 25.0% | > | $50,400 | ||
| 28.0% | > | $151,900 | 28.0% | > | $75,950 | 28.0% | > | $91,150 | 28.0% | > | $130,150 | ||
| 33.0% | > | $231,450 | 33.0% | > | $115,725 | 33.0% | > | $190,150 | 33.0% | > | $210,800 | ||
| 35.0% | > | $413,350 | 35.0% | > | $206,675 | 35.0% | > | $413,450 | 35.0% | > | $413,350 | ||
| 39.6% | > | $466,950 | 39.6% | > | $233,475 | 39.6% | > | $415,050 | 39.6% | > | $441,000 | ||
| 2015 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the American Taxpayer Relief Act of 2012. |
| 15.0% | > | $18,451 | 15.0% | > | $9,226 | 15.0% | > | $9,226 | 15.0% | > | $13,151 | ||
| 25.0% | > | $74,901 | 25.0% | > | $37,451 | 25.0% | > | $37,451 | 25.0% | > | $50,201 | ||
| 28.0% | > | $151,201 | 28.0% | > | $75,601 | 28.0% | > | $90,751 | 28.0% | > | $129,601 | ||
| 33.0% | > | $230,451 | 33.0% | > | $115,226 | 33.0% | > | $189,301 | 33.0% | > | $209,851 | ||
| 35.0% | > | $411,501 | 35.0% | > | $205,751 | 35.0% | > | $411,501 | 35.0% | > | $411,501 | ||
| 39.6% | > | $464,851 | 39.6% | > | $232,426 | 39.6% | > | $413,201 | 39.6% | > | $439,001 | ||
| 2014 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the American Taxpayer Relief Act of 2012. |
| 15.0% | > | $18,151 | 15.0% | > | $9,076 | 15.0% | > | $9,076 | 15.0% | > | $12,951 | ||
| 25.0% | > | $73,801 | 25.0% | > | $36,901 | 25.0% | > | $36,901 | 25.0% | > | $49,401 | ||
| 28.0% | > | $148,851 | 28.0% | > | $74,426 | 28.0% | > | $89,351 | 28.0% | > | $127,551 | ||
| 33.0% | > | $226,851 | 33.0% | > | $113,426 | 33.0% | > | $186,351 | 33.0% | > | $206,601 | ||
| 35.0% | > | $405,101 | 35.0% | > | $202,551 | 35.0% | > | $405,101 | 35.0% | > | $405,101 | ||
| 39.6% | > | $457,601 | 39.6% | > | $228,801 | 39.6% | > | $406,751 | 39.6% | > | $432,201 | ||
| 2013 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the American Taxpayer Relief Act of 2012. |
| 15.0% | > | $17,850 | 15.0% | > | $8,925 | 15.0% | > | $8,925 | 15.0% | > | $12,750 | ||
| 25.0% | > | $72,500 | 25.0% | > | $36,250 | 25.0% | > | $36,250 | 25.0% | > | $48,600 | ||
| 28.0% | > | $146,400 | 28.0% | > | $73,200 | 28.0% | > | $87,850 | 28.0% | > | $125,450 | ||
| 33.0% | > | $223,050 | 33.0% | > | $111,525 | 33.0% | > | $183,250 | 33.0% | > | $203,150 | ||
| 35.0% | > | $398,350 | 35.0% | > | $199,175 | 35.0% | > | $398,350 | 35.0% | > | $398,350 | ||
| 39.6% | > | $450,000 | 39.6% | > | $225,000 | 39.6% | > | $400,000 | 39.6% | > | $425,000 | ||
| 2012 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $17,400 | 15.0% | > | $8,700 | 15.0% | > | $8,700 | 15.0% | > | $12,400 | ||
| 25.0% | > | $70,700 | 25.0% | > | $35,350 | 25.0% | > | $35,350 | 25.0% | > | $47,350 | ||
| 28.0% | > | $142,700 | 28.0% | > | $71,350 | 28.0% | > | $85,650 | 28.0% | > | $122,300 | ||
| 33.0% | > | $217,450 | 33.0% | > | $108,725 | 33.0% | > | $178,650 | 33.0% | > | $198,050 | ||
| 35.0% | > | $388,350 | 35.0% | > | $194,175 | 35.0% | > | $388,350 | 35.0% | > | $388,350 | ||
| 2011 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $17,000 | 15.0% | > | $8,500 | 15.0% | > | $8,500 | 15.0% | > | $12,150.00 | ||
| 25.0% | > | $69,000 | 25.0% | > | $34,500 | 25.0% | > | $34,500 | 25.0% | > | $46,250 | ||
| 28.0% | > | $139,350 | 28.0% | > | $69,675 | 28.0% | > | $83,600 | 28.0% | > | $119,400 | ||
| 33.0% | > | $212,300 | 33.0% | > | $106,150 | 33.0% | > | $174,400 | 33.0% | > | $193,350 | ||
| 35.0% | > | $379,150 | 35.0% | > | $189,575 | 35.0% | > | $379,150 | 35.0% | > | $379,150 | ||
| 2010 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $16,750 | 15.0% | > | $8,375 | 15.0% | > | $8,375 | 15.0% | > | $11,950 | ||
| 25.0% | > | $68,000 | 25.0% | > | $34,000 | 25.0% | > | $34,000 | 25.0% | > | $45,550 | ||
| 28.0% | > | $137,300 | 28.0% | > | $68,650 | 28.0% | > | $82,400 | 28.0% | > | $117,650 | ||
| 33.0% | > | $209,250 | 33.0% | > | $104,625 | 33.0% | > | $171,850 | 33.0% | > | $190,550 | ||
| 35.0% | > | $373,650 | 35.0% | > | $186,825 | 35.0% | > | $373,650 | 35.0% | > | $373,650 | ||
| 2009 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $16,700 | 15.0% | > | $8,350 | 15.0% | > | $8,350 | 15.0% | > | $11,950 | ||
| 25.0% | > | $67,900 | 25.0% | > | $33,950 | 25.0% | > | $33,950 | 25.0% | > | $45,500 | ||
| 28.0% | > | $137,050 | 28.0% | > | $68,525 | 28.0% | > | $82,250 | 28.0% | > | $117,450 | ||
| 33.0% | > | $208,850 | 33.0% | > | $104,425 | 33.0% | > | $171,550 | 33.0% | > | $190,200 | ||
| 35.0% | > | $372,950 | 35.0% | > | $186,475 | 35.0% | > | $372,950 | 35.0% | > | $372,950 | ||
| 2008 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $16,050 | 15.0% | > | $8,025 | 15.0% | > | $8,025 | 15.0% | > | $11,450 | ||
| 25.0% | > | $65,100 | 25.0% | > | $32,550 | 25.0% | > | $32,550 | 25.0% | > | $43,650 | ||
| 28.0% | > | $131,450 | 28.0% | > | $65,725 | 28.0% | > | $78,850 | 28.0% | > | $112,650 | ||
| 33.0% | > | $200,300 | 33.0% | > | $100,150 | 33.0% | > | $164,550 | 33.0% | > | $182,400 | ||
| 35.0% | > | $357,700 | 35.0% | > | $178,850 | 35.0% | > | $357,700 | 35.0% | > | $357,700 | ||
| 2007 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $15,650 | 15.0% | > | $7,825 | 15.0% | > | $7,825 | 15.0% | > | $11,200 | ||
| 25.0% | > | $63,700 | 25.0% | > | $31,850 | 25.0% | > | $31,850 | 25.0% | > | $42,650 | ||
| 28.0% | > | $128,500 | 28.0% | > | $64,250 | 28.0% | > | $77,100 | 28.0% | > | $110,100 | ||
| 33.0% | > | $195,850 | 33.0% | > | $97,925 | 33.0% | > | $160,850 | 33.0% | > | $178,350 | ||
| 35.0% | > | $349,700 | 35.0% | > | $174,850 | 35.0% | > | $349,700 | 35.0% | > | $349,700 | ||
| 2006 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $15,100 | 15.0% | > | $7,550 | 15.0% | > | $7,550 | 15.0% | > | $10,750 | ||
| 25.0% | > | $61,300 | 25.0% | > | $30,650 | 25.0% | > | $30,650 | 25.0% | > | $41,050 | ||
| 28.0% | > | $123,700 | 28.0% | > | $61,850 | 28.0% | > | $74,200 | 28.0% | > | $106,000 | ||
| 33.0% | > | $188,450 | 33.0% | > | $94,225 | 33.0% | > | $154,800 | 33.0% | > | $171,650 | ||
| 35.0% | > | $336,550 | 35.0% | > | $168,275 | 35.0% | > | $336,550 | 35.0% | > | $336,550 | ||
| 2005 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $14,600 | 15.0% | > | $7,300 | 15.0% | > | $7,300 | 15.0% | > | $10,450 | ||
| 25.0% | > | $59,400 | 25.0% | > | $29,700 | 25.0% | > | $29,700 | 25.0% | > | $39,800 | ||
| 28.0% | > | $119,950 | 28.0% | > | $59,975 | 28.0% | > | $71,950 | 28.0% | > | $102,800 | ||
| 33.0% | > | $182,800 | 33.0% | > | $91,400 | 33.0% | > | $150,150 | 33.0% | > | $166,450 | ||
| 35.0% | > | $326,450 | 35.0% | > | $163,225 | 35.0% | > | $326,450 | 35.0% | > | $326,450 | ||
| 2004 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $14,300 | 15.0% | > | $7,150 | 15.0% | > | $7,150 | 15.0% | > | $10,200 | ||
| 25.0% | > | $58,100 | 25.0% | > | $29,050 | 25.0% | > | $29,050 | 25.0% | > | $38,900 | ||
| 28.0% | > | $117,250 | 28.0% | > | $58,625 | 28.0% | > | $70,350 | 28.0% | > | $100,500 | ||
| 33.0% | > | $178,650 | 33.0% | > | $89,325 | 33.0% | > | $146,750 | 33.0% | > | $162,700 | ||
| 35.0% | > | $319,100 | 35.0% | > | $159,550 | 35.0% | > | $319,100 | 35.0% | > | $319,500 | ||
| 2003 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| 15.0% | > | $14,000 | 15.0% | > | $7,000 | 15.0% | > | $7,000 | 15.0% | > | $10,000 | ||
| 25.0% | > | $56,800 | 25.0% | > | $23,725 | 25.0% | > | $28,400 | 25.0% | > | $38,050 | ||
| 28.0% | > | $114,650 | 28.0% | > | $57,325 | 28.0% | > | $68,800 | 28.0% | > | $98,250 | ||
| 33.0% | > | $174,700 | 33.0% | > | $87,350 | 33.0% | > | $143,500 | 33.0% | > | $159,100 | ||
| 35.0% | > | $311,950 | 35.0% | > | $155,975 | 35.0% | > | $311,950 | 35.0% | > | $311,950 | ||
| 2002 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001. |
| 15.0% | > | $12,000 | 15.0% | > | $6,000 | 15.0% | > | $6,000 | 15.0% | > | $10,000 | ||
| 27.0% | > | $46,700 | 27.0% | > | $23,350 | 27.0% | > | $27,950 | 27.0% | > | $37,450 | ||
| 30.0% | > | $112,850 | 30.0% | > | $56,425 | 30.0% | > | $67,700 | 30.0% | > | $96,700 | ||
| 35.0% | > | $171,950 | 35.0% | > | $85,975 | 35.0% | > | $141,250 | 35.0% | > | $156,600 | ||
| 38.6% | > | $307,050 | 38.6% | > | $153,525 | 38.6% | > | $307,050 | 38.6% | > | $307,050 | ||
| 2001 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001. |
| 27.5% | > | $45,200 | 27.5% | > | $22,600 | 27.5% | > | $27,050 | 27.5% | > | $36,250 | ||
| 30.5% | > | $109,250 | 30.5% | > | $54,625 | 30.5% | > | $65,550 | 30.5% | > | $93,650 | ||
| 35.5% | > | $166,500 | 35.5% | > | $83,250 | 35.5% | > | $136,750 | 35.5% | > | $151,650 | ||
| 39.1% | > | $297,350 | 39.1% | > | $148,675 | 39.1% | > | $297,350 | 39.1% | > | $297,350 | ||
| 2000 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $43,850 | 28.0% | > | $21,925 | 28.0% | > | $26,250 | 28.0% | > | $35,150 | ||
| 31.0% | > | $105,950 | 31.0% | > | $52,975 | 31.0% | > | $63,550 | 31.0% | > | $90,800 | ||
| 36.0% | > | $161,450 | 36.0% | > | $80,725 | 36.0% | > | $132,600 | 36.0% | > | $147,050 | ||
| 39.6% | > | $288,350 | 39.6% | > | $144,175 | 39.6% | > | $288,350 | 39.6% | > | $288,350 | ||
| 1999 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $43,050 | 28.0% | > | $21,525 | 28.0% | > | $25,750 | 28.0% | > | $34,550 | ||
| 31.0% | > | $104,050 | 31.0% | > | $52,025 | 31.0% | > | $62,450 | 31.0% | > | $89,150 | ||
| 36.0% | > | $158,550 | 36.0% | > | $79,275 | 36.0% | > | $130,250 | 36.0% | > | $144,400 | ||
| 39.6% | > | $283,150 | 39.6% | > | $141,575 | 39.6% | > | $283,150 | 39.6% | > | $283,150 | ||
| 1998 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $42,350 | 28.0% | > | $21,175 | 28.0% | > | $25,350 | 28.0% | > | $33,950 | ||
| 31.0% | > | $102,300 | 31.0% | > | $51,150 | 31.0% | > | $61,400 | 31.0% | > | $87,700 | ||
| 36.0% | > | $155,950 | 36.0% | > | $77,975 | 36.0% | > | $128,100 | 36.0% | > | $142,000 | ||
| 39.6% | > | $278,450 | 39.6% | > | $139,225 | 39.6% | > | $278,450 | 39.6% | > | $278,450 | ||
| 1997 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $41,200 | 28.0% | > | $20,600 | 28.0% | > | $24,650 | 28.0% | > | $33,050 | ||
| 31.0% | > | $99,600 | 31.0% | > | $49,800 | 31.0% | > | $59,750 | 31.0% | > | $85,350 | ||
| 36.0% | > | $151,750 | 36.0% | > | $75,875 | 36.0% | > | $124,650 | 36.0% | > | $138,200 | ||
| 39.6% | > | $271,050 | 39.6% | > | $135,525 | 39.6% | > | $271,050 | 39.6% | > | $271,050 | ||
| 1996 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $40,100 | 28.0% | > | $20,050 | 28.0% | > | $24,000 | 28.0% | > | $32,150 | ||
| 31.0% | > | $96,900 | 31.0% | > | $48,450 | 31.0% | > | $58,150 | 31.0% | > | $83,050 | ||
| 36.0% | > | $147,700 | 36.0% | > | $73,850 | 36.0% | > | $121,300 | 36.0% | > | $134,500 | ||
| 39.6% | > | $263,750 | 39.6% | > | $131,875 | 39.6% | > | $263,750 | 39.6% | > | $263,750 | ||
| 1995 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $39,000 | 28.0% | > | $19,500 | 28.0% | > | $23,350 | 28.0% | > | $31,250 | ||
| 31.0% | > | $94,250 | 31.0% | > | $47,125 | 31.0% | > | $56,550 | 31.0% | > | $80,750 | ||
| 36.0% | > | $143,600 | 36.0% | > | $71,800 | 36.0% | > | $117,950 | 36.0% | > | $130,800 | ||
| 39.6% | > | $256,500 | 39.6% | > | $128,250 | 39.6% | > | $256,500 | 39.6% | > | $256,500 | ||
| 1994 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $38,000 | 28.0% | > | $19,000 | 28.0% | > | $22,750 | 28.0% | > | $30,500 | ||
| 31.0% | > | $91,850 | 31.0% | > | $45,925 | 31.0% | > | $55,100 | 31.0% | > | $78,700 | ||
| 36.0% | > | $140,000 | 36.0% | > | $70,000 | 36.0% | > | $115,000 | 36.0% | > | $127,500 | ||
| 39.6% | > | $250,000 | 39.6% | > | $125,000 | 39.6% | > | $250,000 | 39.6% | > | $250,000 | ||
| 1993 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. |
| 28.0% | > | $36,900 | 28.0% | > | $18,450 | 28.0% | > | $22,100 | 28.0% | > | $29,600 | ||
| 31.0% | > | $89,150 | 31.0% | > | $44,575 | 31.0% | > | $53,500 | 31.0% | > | $76,400 | ||
| 36.0% | > | $140,000 | 36.0% | > | $70,000 | 36.0% | > | $115,000 | 36.0% | > | $127,500 | ||
| 39.6% | > | $250,000 | 39.6% | > | $125,000 | 39.6% | > | $250,000 | 39.6% | > | $250,000 | ||
| 1992 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1990. |
| 28.0% | > | $35,800 | 28.0% | > | $17,900 | 28.0% | > | $21,450 | 28.0% | > | $28,750 | ||
| 31.0% | > | $86,500 | 31.0% | > | $43,250 | 31.0% | > | $51,900 | 31.0% | > | $74,150 | ||
| 1991 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Omnibus Budget Reconciliation Act of 1990. |
| 28.0% | > | $34,000 | 28.0% | > | $17,000 | 28.0% | > | $20,350 | 28.0% | > | $27,300 | ||
| 31.0% | > | $82,150 | 31.0% | > | $41,075 | 31.0% | > | $49,300 | 31.0% | > | $70,450 | ||
| 1990 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1986. |
| 28.0% | > | $32,450 | 28.0% | > | $16,225 | 28.0% | > | $19,450 | 28.0% | > | $26,050 | (a) A 33% “rate bubble” applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. | |
| 1989 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1986. |
| 28.0% | > | $30,950 | 28.0% | > | $15,475 | 28.0% | > | $18,550 | 28.0% | > | $24,850 | (a) A 33% “rate bubble” applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. | |
| 1988 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | 15.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1986. |
| 28.0% | > | $29,750 | 28.0% | > | $14,875 | 28.0% | > | $17,850 | 28.0% | > | $23,900 | (a) A 33% “rate bubble” applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. | |
| 1987 | 11.0% | > | $0 | 11.0% | > | $0 | 11.0% | > | $0 | 11.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1986. |
| 15.0% | > | $3,000 | 15.0% | > | $1,500 | 15.0% | > | $1,800 | 15.0% | > | $2,500 | ||
| 28.0% | > | $28,000 | 28.0% | > | $14,000 | 28.0% | > | $16,800 | 28.0% | > | $23,000 | ||
| 35.0% | > | $45,000 | 35.0% | > | $22,500 | 35.0% | > | $27,000 | 35.0% | > | $38,000 | ||
| 38.5% | > | $90,000 | 38.5% | > | $45,000 | 38.5% | > | $54,000 | 38.5% | > | $80,000 | ||
| 1986 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1986. |
| 11.0% | > | $3,670 | 11.0% | > | $1,835 | 11.0% | > | $2,480 | 11.0% | > | $2,480 | ||
| 12.0% | > | $5,940 | 12.0% | > | $2,970 | 12.0% | > | $3,670 | 12.0% | > | $4,750 | ||
| 14.0% | > | $8,200 | 14.0% | > | $4,100 | 14.0% | > | $4,750 | 14.0% | > | $7,010 | ||
| 16.0% | > | $12,840 | 16.0% | > | $6,420 | 15.0% | > | $7,010 | 17.0% | > | $9,390 | ||
| 18.0% | > | $17,270 | 18.0% | > | $8,635 | 16.0% | > | $9,170 | 18.0% | > | $12,730 | ||
| 22.0% | > | $21,800 | 22.0% | > | $10,900 | 18.0% | > | $11,650 | 20.0% | > | $16,190 | ||
| 25.0% | > | $26,550 | 25.0% | > | $13,275 | 20.0% | > | $13,920 | 24.0% | > | $19,640 | ||
| 28.0% | > | $32,270 | 28.0% | > | $16,135 | 23.0% | > | $16,190 | 28.0% | > | $25,360 | ||
| 33.0% | > | $37,980 | 33.0% | > | $18,990 | 26.0% | > | $19,640 | 32.0% | > | $31,080 | ||
| 38.0% | > | $49,420 | 38.0% | > | $24,710 | 30.0% | > | $25,360 | 35.0% | > | $36,800 | ||
| 42.0% | > | $64,750 | 42.0% | > | $32,375 | 34.0% | > | $31,080 | 42.0% | > | $48,240 | ||
| 45.0% | > | $92,370 | 45.0% | > | $46,185 | 38.0% | > | $36,800 | 45.0% | > | $65,390 | ||
| 49.0% | > | $118,050 | 49.0% | > | $59,025 | 42.0% | > | $44,780 | 48.0% | > | $88,270 | ||
| 50.0% | > | $175,250 | 50.0% | > | $87,625 | 48.0% | > | $59,670 | 50.0% | > | $116,870 | ||
| 50.0% | > | $88,270 | |||||||||||
| 1985 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1984. |
| 11.0% | > | $3,540 | 11.0% | > | $1,770 | 11.0% | > | $2,390 | 11.0% | > | $2,390 | ||
| 12.0% | > | $5,720 | 12.0% | > | $2,860 | 12.0% | > | $3,540 | 12.0% | > | $4,580 | ||
| 14.0% | > | $7,910 | 14.0% | > | $3,955 | 14.0% | > | $4,580 | 14.0% | > | $6,760 | ||
| 16.0% | > | $12,390 | 16.0% | > | $6,195 | 15.0% | > | $6,760 | 17.0% | > | $9,050 | ||
| 18.0% | > | $16,650 | 18.0% | > | $8,325 | 16.0% | > | $8,850 | 18.0% | > | $12,280 | ||
| 22.0% | > | $21,020 | 22.0% | > | $10,510 | 18.0% | > | $11,240 | 20.0% | > | $15,610 | ||
| 25.0% | > | $25,600 | 25.0% | > | $12,800 | 20.0% | > | $13,430 | 24.0% | > | $18,940 | ||
| 28.0% | > | $31,120 | 28.0% | > | $15,560 | 23.0% | > | $15,610 | 28.0% | > | $24,460 | ||
| 33.0% | > | $36,630 | 33.0% | > | $18,315 | 26.0% | > | $18,940 | 32.0% | > | $29,970 | ||
| 38.0% | > | $47,670 | 38.0% | > | $23,835 | 30.0% | > | $24,460 | 35.0% | > | $35,490 | ||
| 42.0% | > | $62,450 | 42.0% | > | $31,225 | 34.0% | > | $29,970 | 42.0% | > | $46,520 | ||
| 45.0% | > | $89,090 | 45.0% | > | $44,545 | 38.0% | > | $35,490 | 45.0% | > | $63,070 | ||
| 49.0% | > | $113,860 | 49.0% | > | $56,930 | 42.0% | > | $43,190 | 48.0% | > | $85,130 | ||
| 50.0% | > | $169,020 | 50.0% | > | $84,510 | 48.0% | > | $57,550 | 50.0% | > | $112,720 | ||
| 50.0% | > | $85,130 | |||||||||||
| 1984 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Last law to change rates was the Tax Reform Act of 1984. |
| 11.0% | > | $3,400 | 11.0% | > | $1,700 | 11.0% | > | $2,300 | 11.0% | > | $2,300 | ||
| 12.0% | > | $5,500 | 12.0% | > | $2,750 | 12.0% | > | $3,400 | 12.0% | > | $4,400 | ||
| 14.0% | > | $7,600 | 14.0% | > | $3,800 | 14.0% | > | $4,400 | 14.0% | > | $6,500 | ||
| 16.0% | > | $11,900 | 16.0% | > | $5,950 | 15.0% | > | $6,500 | 17.0% | > | $8,700 | ||
| 18.0% | > | $16,000 | 18.0% | > | $8,000 | 16.0% | > | $8,500 | 18.0% | > | $11,800 | ||
| 22.0% | > | $20,200 | 22.0% | > | $10,100 | 18.0% | > | $10,800 | 20.0% | > | $15,000 | ||
| 25.0% | > | $24,600 | 25.0% | > | $12,300 | 20.0% | > | $12,900 | 24.0% | > | $18,200 | ||
| 28.0% | > | $29,900 | 28.0% | > | $14,950 | 23.0% | > | $15,000 | 28.0% | > | $23,500 | ||
| 33.0% | > | $35,200 | 33.0% | > | $17,600 | 26.0% | > | $18,200 | 32.0% | > | $28,800 | ||
| 38.0% | > | $45,800 | 38.0% | > | $22,900 | 30.0% | > | $23,500 | 35.0% | > | $34,100 | ||
| 42.0% | > | $60,000 | 42.0% | > | $30,000 | 34.0% | > | $28,800 | 42.0% | > | $44,700 | ||
| 45.0% | > | $85,600 | 45.0% | > | $42,800 | 38.0% | > | $34,100 | 45.0% | > | $60,600 | ||
| 49.0% | > | $109,400 | 49.0% | > | $54,700 | 42.0% | > | $41,500 | 48.0% | > | $81,800 | ||
| 50.0% | > | $162,400 | 50.0% | > | $81,200 | 48.0% | > | $55,300 | 50.0% | > | $108,300 | ||
| 50.0% | > | $81,800 | |||||||||||
| 1983 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982 |
| 11.0% | > | $3,400 | 11.0% | > | $1,700 | 11.0% | > | $2,300 | 11.0% | > | $2,300 | ||
| 13.0% | > | $5,500 | 13.0% | > | $2,750 | 13.0% | > | $3,400 | 13.0% | > | $4,400 | ||
| 15.0% | > | $7,600 | 15.0% | > | $3,800 | 15.0% | > | $4,400 | 15.0% | > | $6,500 | ||
| 17.0% | > | $11,900 | 17.0% | > | $5,950 | 17.0% | > | $8,500 | 18.0% | > | $8,700 | ||
| 19.0% | > | $16,000 | 19.0% | > | $8,000 | 19.0% | > | $10,800 | 19.0% | > | $11,800 | ||
| 23.0% | > | $20,200 | 23.0% | > | $10,100 | 21.0% | > | $12,900 | 21.0% | > | $15,000 | ||
| 26.0% | > | $24,600 | 26.0% | > | $12,300 | 24.0% | > | $15,000 | 25.0% | > | $18,200 | ||
| 30.0% | > | $29,900 | 30.0% | > | $14,950 | 28.0% | > | $18,200 | 29.0% | > | $23,500 | ||
| 35.0% | > | $35,200 | 35.0% | > | $17,600 | 32.0% | > | $23,500 | 34.0% | > | $28,800 | ||
| 40.0% | > | $45,800 | 40.0% | > | $22,900 | 36.0% | > | $28,800 | 37.0% | > | $34,100 | ||
| 44.0% | > | $60,000 | 44.0% | > | $30,000 | 40.0% | > | $34,100 | 44.0% | > | $44,700 | ||
| 48.0% | > | $85,600 | 48.0% | > | $42,800 | 45.0% | > | $41,500 | 48.0% | > | $60,600 | ||
| 50.0% | > | $109,400 | 50.0% | > | $54,700 | 50.0% | > | $55,300 | 50.0% | > | $81,800 | ||
| 1982 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982. |
| 12.0% | > | $3,400 | 12.0% | > | $1,700 | 12.0% | > | $2,300 | 12.0% | > | $2,300 | ||
| 14.0% | > | $5,500 | 14.0% | > | $2,750 | 14.0% | > | $3,400 | 14.0% | > | $4,400 | ||
| 16.0% | > | $7,600 | 16.0% | > | $3,800 | 16.0% | > | $4,400 | 16.0% | > | $6,500 | ||
| 19.0% | > | $11,900 | 19.0% | > | $5,950 | 17.0% | > | $6,500 | 20.0% | > | $8,700 | ||
| 22.0% | > | $16,000 | 22.0% | > | $8,000 | 19.0% | > | $8,500 | 22.0% | > | $11,800 | ||
| 25.0% | > | $20,200 | 25.0% | > | $10,100 | 22.0% | > | $10,800 | 23.0% | > | $15,000 | ||
| 29.0% | > | $24,600 | 29.0% | > | $12,300 | 23.0% | > | $12,900 | 28.0% | > | $18,200 | ||
| 33.0% | > | $29,900 | 33.0% | > | $14,950 | 27.0% | > | $15,000 | 32.0% | > | $23,500 | ||
| 39.0% | > | $35,200 | 39.0% | > | $17,600 | 31.0% | > | $18,200 | 38.0% | > | $28,800 | ||
| 44.0% | > | $45,800 | 44.0% | > | $22,900 | 35.0% | > | $23,500 | 41.0% | > | $34,100 | ||
| 49.0% | > | $60,000 | 49.0% | > | $30,000 | 40.0% | > | $28,800 | 49.0% | > | $44,700 | ||
| 50.0% | > | $85,600 | 50.0% | > | $42,800 | 44.0% | > | $34,100 | 50.0% | > | $60,600 | ||
| 50.0% | > | $41,500 | |||||||||||
| 1981 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Economic Recovery Tax Act of 1981. |
| 14.0% | > | $3,400 | 14.0% | > | $1,700 | 14.0% | > | $2,300 | 14.0% | > | $2,300 | ||
| 16.0% | > | $5,500 | 16.0% | > | $2,750 | 16.0% | > | $3,400 | 16.0% | > | $4,400 | ||
| 18.0% | > | $7,600 | 18.0% | > | $3,800 | 18.0% | > | $4,400 | 18.0% | > | $6,500 | ||
| 21.0% | > | $11,900 | 21.0% | > | $5,950 | 19.0% | > | $6,500 | 22.0% | > | $8,700 | ||
| 24.0% | > | $16,000 | 24.0% | > | $8,000 | 21.0% | > | $8,500 | 24.0% | > | $11,800 | ||
| 28.0% | > | $20,200 | 28.0% | > | $10,100 | 24.0% | > | $10,800 | 26.0% | > | $15,000 | ||
| 32.0% | > | $24,600 | 32.0% | > | $12,300 | 26.0% | > | $12,900 | 31.0% | > | $18,200 | ||
| 37.0% | > | $29,900 | 37.0% | > | $14,950 | 30.0% | > | $15,000 | 36.0% | > | $23,500 | ||
| 43.0% | > | $35,200 | 43.0% | > | $17,600 | 34.0% | > | $18,200 | 42.0% | > | $28,800 | ||
| 49.0% | > | $45,800 | 49.0% | > | $22,900 | 39.0% | > | $23,500 | 46.0% | > | $34,100 | ||
| 54.0% | > | $60,000 | 54.0% | > | $30,000 | 44.0% | > | $28,800 | 54.0% | > | $44,700 | ||
| 59.0% | > | $85,600 | 59.0% | > | $42,800 | 49.0% | > | $34,100 | 59.0% | > | $60,600 | ||
| 64.0% | > | $109,400 | 64.0% | > | $54,700 | 55.0% | > | $41,500 | 63.0% | > | $81,800 | ||
| 68.0% | > | $162,400 | 68.0% | > | $81,200 | 63.0% | > | $55,300 | 68.0% | > | $108,300 | ||
| 70.0% | > | $215,400 | 70.0% | > | $107,700 | 68.0% | > | $81,800 | 70.0% | > | $161,300 | ||
| 70.0% | > | $108,300 | |||||||||||
| 1980 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Revenue Act of 1978. |
| 14.0% | > | $3,400 | 14.0% | > | $1,700 | 14.0% | > | $2,300 | 14.0% | > | $2,300 | ||
| 16.0% | > | $5,500 | 16.0% | > | $2,750 | 16.0% | > | $3,400 | 16.0% | > | $4,400 | ||
| 18.0% | > | $7,600 | 18.0% | > | $3,800 | 18.0% | > | $4,400 | 18.0% | > | $6,500 | ||
| 21.0% | > | $11,900 | 21.0% | > | $5,950 | 19.0% | > | $6,500 | 22.0% | > | $8,700 | ||
| 24.0% | > | $16,000 | 24.0% | > | $8,000 | 21.0% | > | $8,500 | 24.0% | > | $11,800 | ||
| 28.0% | > | $20,200 | 28.0% | > | $10,100 | 24.0% | > | $10,800 | 26.0% | > | $15,000 | ||
| 32.0% | > | $24,600 | 32.0% | > | $12,300 | 26.0% | > | $12,900 | 31.0% | > | $18,200 | ||
| 37.0% | > | $29,900 | 37.0% | > | $14,950 | 30.0% | > | $15,000 | 36.0% | > | $23,500 | ||
| 43.0% | > | $35,200 | 43.0% | > | $17,600 | 34.0% | > | $18,200 | 42.0% | > | $28,800 | ||
| 49.0% | > | $45,800 | 49.0% | > | $22,900 | 39.0% | > | $23,500 | 46.0% | > | $34,100 | ||
| 54.0% | > | $60,000 | 54.0% | > | $30,000 | 44.0% | > | $28,800 | 54.0% | > | $44,700 | ||
| 59.0% | > | $85,600 | 59.0% | > | $42,800 | 49.0% | > | $34,100 | 59.0% | > | $60,600 | ||
| 64.0% | > | $109,400 | 64.0% | > | $54,700 | 55.0% | > | $41,500 | 63.0% | > | $81,800 | ||
| 68.0% | > | $162,400 | 68.0% | > | $81,200 | 63.0% | > | $55,300 | 68.0% | > | $108,300 | ||
| 70.0% | > | $215,400 | 70.0% | > | $107,700 | 68.0% | > | $81,800 | 70.0% | > | $161,300 | ||
| 70.0% | > | $108,300 | |||||||||||
| 1979 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Revenue Act of 1978. |
| 14.0% | > | $3,400 | 14.0% | > | $1,700 | 14.0% | > | $2,300 | 14.0% | > | $2,300 | ||
| 16.0% | > | $5,500 | 16.0% | > | $2,750 | 16.0% | > | $3,400 | 16.0% | > | $4,400 | ||
| 18.0% | > | $7,600 | 18.0% | > | $3,800 | 18.0% | > | $4,400 | 18.0% | > | $6,500 | ||
| 21.0% | > | $11,900 | 21.0% | > | $5,950 | 19.0% | > | $6,500 | 22.0% | > | $8,700 | ||
| 24.0% | > | $16,000 | 24.0% | > | $8,000 | 21.0% | > | $8,500 | 24.0% | > | $11,800 | ||
| 28.0% | > | $20,200 | 28.0% | > | $10,100 | 24.0% | > | $10,800 | 26.0% | > | $15,000 | ||
| 32.0% | > | $24,600 | 32.0% | > | $12,300 | 26.0% | > | $12,900 | 31.0% | > | $18,200 | ||
| 37.0% | > | $29,900 | 37.0% | > | $14,950 | 30.0% | > | $15,000 | 36.0% | > | $23,500 | ||
| 43.0% | > | $35,200 | 43.0% | > | $17,600 | 34.0% | > | $18,200 | 42.0% | > | $28,800 | ||
| 49.0% | > | $45,800 | 49.0% | > | $22,900 | 39.0% | > | $23,500 | 46.0% | > | $34,100 | ||
| 54.0% | > | $60,000 | 54.0% | > | $30,000 | 44.0% | > | $28,800 | 54.0% | > | $44,700 | ||
| 59.0% | > | $85,600 | 59.0% | > | $42,800 | 49.0% | > | $34,100 | 59.0% | > | $60,600 | ||
| 64.0% | > | $109,400 | 64.0% | > | $54,700 | 55.0% | > | $41,500 | 63.0% | > | $81,800 | ||
| 68.0% | > | $162,400 | 68.0% | > | $81,200 | 63.0% | > | $55,300 | 68.0% | > | $108,300 | ||
| 70.0% | > | $215,400 | 70.0% | > | $107,700 | 68.0% | > | $81,800 | 70.0% | > | $161,300 | ||
| 70.0% | > | $108,300 | |||||||||||
| 1978 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Revenue Act of 1978. |
| 14.0% | > | $3,200 | 14.0% | > | $1,600 | 14.0% | > | $2,200 | 14.0% | > | $2,200 | ||
| 15.0% | > | $4,200 | 15.0% | > | $2,100 | 15.0% | > | $2,700 | 16.0% | > | $3,200 | ||
| 16.0% | > | $5,200 | 16.0% | > | $2,600 | 16.0% | > | $3,200 | 18.0% | > | $4,200 | ||
| 17.0% | > | $6,200 | 17.0% | > | $3,100 | 17.0% | > | $3,700 | 19.0% | > | $6,200 | ||
| 19.0% | > | $7,200 | 19.0% | > | $3,600 | 19.0% | > | $4,200 | 22.0% | > | $8,200 | ||
| 22.0% | > | $11,200 | 22.0% | > | $5,600 | 21.0% | > | $6,200 | 23.0% | > | $10,200 | ||
| 25.0% | > | $15,200 | 25.0% | > | $7,600 | 24.0% | > | $8,200 | 25.0% | > | $12,200 | ||
| 28.0% | > | $19,200 | 28.0% | > | $9,500 | 25.0% | > | $10,200 | 27.0% | > | $14,200 | ||
| 32.0% | > | $23,200 | 32.0% | > | $11,600 | 27.0% | > | $12,200 | 28.0% | > | $16,200 | ||
| 36.0% | > | $27,200 | 36.0% | > | $13,600 | 29.0% | > | $14,200 | 31.0% | > | $18,200 | ||
| 49.0% | > | $31,200 | 39.0% | > | $15,600 | 31.0% | > | $16,200 | 32.0% | > | $20,200 | ||
| 42.0% | > | $35,200 | 42.0% | > | $17,600 | 34.0% | > | $18,200 | 35.0% | > | $22,200 | ||
| 45.0% | > | $39,200 | 45.0% | > | $19,600 | 36.0% | > | $20,200 | 36.0% | > | $24,200 | ||
| 48.0% | > | $43,200 | 48.0% | > | $21,600 | 38.0% | > | $22,200 | 38.0% | > | $26,200 | ||
| 50.0% | > | $47,200 | 50.0% | > | $23,600 | 40.0% | > | $24,200 | 41.0% | > | $28,200 | ||
| 53.0% | > | $55,200 | 53.0% | > | $27,300 | 45.0% | > | $28,200 | 42.0% | > | $30,200 | ||
| 55.0% | > | $67,200 | 55.0% | > | $33,600 | 50.0% | > | $34,200 | 45.0% | > | $34,200 | ||
| 58.0% | > | $79,200 | 58.0% | > | $39,600 | 55.0% | > | $40,200 | 48.0% | > | $38,200 | ||
| 60.0% | > | $91,200 | 60.0% | > | $45,600 | 60.0% | > | $46,200 | 51.0% | > | $40,200 | ||
| 62.0% | > | $103,200 | 62.0% | > | $51,600 | 62.0% | > | $52,200 | 52.0% | > | $42,200 | ||
| 64.0% | > | $123,200 | 64.0% | > | $61,600 | 64.0% | > | $62,200 | 55.0% | > | $46,200 | ||
| 66.0% | > | $143,200 | 66.0% | > | $71,600 | 66.0% | > | $72,200 | 56.0% | > | $52,200 | ||
| 68.0% | > | $163,200 | 68.0% | > | $81,600 | 68.0% | > | $82,200 | 58.0% | > | $54,200 | ||
| 69.0% | > | $183,200 | 69.0% | > | $91,600 | 69.0% | > | $92,200 | 59.0% | > | $66,200 | ||
| 70.0% | > | $203,200 | 70.0% | > | $101,600 | 70.0% | > | $102,200 | 61.0% | > | $72,200 | ||
| 62.0% | > | $78,200 | |||||||||||
| 63.0% | > | $82,200 | |||||||||||
| 64.0% | > | $90,200 | |||||||||||
| 66.0% | > | $102,200 | |||||||||||
| 67.0% | > | $122,200 | |||||||||||
| 68.0% | > | $142,200 | |||||||||||
| 69.0% | > | $162,200 | |||||||||||
| 70.0% | > | $182,200 | |||||||||||
| 1977 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | 0.0% | > | $0 | Last law to change rates was the Tax Reduction and Simplification Act of 1977 |
| 14.0% | > | $3,200 | 14.0% | > | $1,600 | 14.0% | > | $2,200 | 14.0% | > | $2,200 | ||
| 15.0% | > | $4,200 | 15.0% | > | $2,100 | 15.0% | > | $2,700 | 16.0% | > | $3,200 | ||
| 16.0% | > | $5,200 | 16.0% | > | $2,600 | 16.0% | > | $3,200 | 18.0% | > | $4,200 | ||
| 17.0% | > | $6,200 | 17.0% | > | $3,100 | 17.0% | > | $3,700 | 19.0% | > | $6,200 | ||
| 19.0% | > | $7,200 | 19.0% | > | $3,600 | 19.0% | > | $4,200 | 22.0% | > | $8,200 | ||
| 22.0% | > | $11,200 | 22.0% | > | $5,600 | 21.0% | > | $6,200 | 23.0% | > | $10,200 | ||
| 25.0% | > | $15,200 | 25.0% | > | $7,600 | 24.0% | > | $8,200 | 25.0% | > | $12,200 | ||
| 28.0% | > | $19,200 | 28.0% | > | $9,500 | 25.0% | > | $10,200 | 27.0% | > | $14,200 | ||
| 32.0% | > | $23,200 | 32.0% | > | $11,600 | 27.0% | > | $12,200 | 28.0% | > | $16,200 | ||
| 36.0% | > | $27,200 | 36.0% | > | $13,600 | 29.0% | > | $14,200 | 31.0% | > | $18,200 | ||
| 39.0% | > | $31,200 | 39.0% | > | $15,600 | 31.0% | > | $16,200 | 32.0% | > | $20,200 | ||
| 42.0% | > | $35,200 | 42.0% | > | $17,600 | 34.0% | > | $18,200 | 35.0% | > | $22,200 | ||
| 45.0% | > | $39,200 | 45.0% | > | $19,600 | 36.0% | > | $20,200 | 36.0% | > | $24,200 | ||
| 48.0% | > | $43,200 | 48.0% | > | $21,600 | 38.0% | > | $22,200 | 38.0% | > | $26,200 | ||
| 50.0% | > | $47,200 | 50.0% | > | $23,600 | 40.0% | > | $24,200 | 41.0% | > | $28,200 | ||
| 53.0% | > | $55,200 | 53.0% | > | $27,300 | 45.0% | > | $28,200 | 42.0% | > | $30,200 | ||
| 55.0% | > | $67,200 | 55.0% | > | $33,600 | 50.0% | > | $34,200 | 45.0% | > | $34,200 | ||
| 58.0% | > | $79,200 | 58.0% | > | $39,600 | 55.0% | > | $40,200 | 48.0% | > | $38,200 | ||
| 60.0% | > | $91,200 | 60.0% | > | $45,600 | 60.0% | > | $46,200 | 51.0% | > | $40,200 | ||
| 62.0% | > | $103,200 | 62.0% | > | $51,600 | 62.0% | > | $52,200 | 52.0% | > | $42,200 | ||
| 64.0% | > | $123,200 | 64.0% | > | $61,600 | 64.0% | > | $62,200 | 55.0% | > | $46,200 | ||
| 66.0% | > | $143,200 | 66.0% | > | $71,600 | 66.0% | > | $72,200 | 56.0% | > | $52,200 | ||
| 68.0% | > | $163,200 | 68.0% | > | $81,600 | 68.0% | > | $82,200 | 58.0% | > | $54,200 | ||
| 69.0% | > | $183,200 | 69.0% | > | $91,600 | 69.0% | > | $92,200 | 59.0% | > | $66,200 | ||
| 70.0% | > | $203,200 | 70.0% | > | $101,600 | 70.0% | > | $102,200 | 61.0% | > | $72,200 | ||
| 62.0% | > | $78,200 | |||||||||||
| 63.0% | > | $82,200 | |||||||||||
| 64.0% | > | $90,200 | |||||||||||
| 66.0% | > | $102,200 | |||||||||||
| 67.0% | > | $122,200 | |||||||||||
| 68.0% | > | $142,200 | |||||||||||
| 69.0% | > | $162,200 | |||||||||||
| 70.0% | > | $182,200 | |||||||||||
| 1976 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1976. |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 19.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 23.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 25.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 27.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 28.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 31.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 32.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 35.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 36.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 38.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 41.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 42.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 45.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 48.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 51.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 52.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1975 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 19.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 23.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 25.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 27.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 28.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 31.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 32.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 35.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 36.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 38.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 41.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 42.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 45.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 48.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 51.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 52.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1974 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 19.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 23.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 25.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 27.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 28.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 31.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 32.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 35.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 36.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 38.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 41.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 42.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 45.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 48.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 51.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 52.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1973 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 19.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 23.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 25.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 27.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 28.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 31.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 32.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 35.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 36.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 38.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 41.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 42.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 45.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 48.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 51.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 52.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1972 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 19.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 23.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 25.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 27.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 28.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 31.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 32.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 35.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 36.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 38.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 41.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 42.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 45.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 48.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 51.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 52.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1971 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 19.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 23.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 25.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 27.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 28.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 31.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 32.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 35.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 36.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 38.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 41.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 42.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 45.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 48.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 51.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 52.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1970 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 20.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 25.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 27.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 31.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 32.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 35.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 36.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 40.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 41.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 43.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 45.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 46.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 48.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 50.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 52.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 53.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1969 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Rates given here exclude the effect of 10 percent surtax. Last law to change rates was the Tax Reform Act of 1969 |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 20.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 25.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 27.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 31.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 32.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 35.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 36.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 40.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 41.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 43.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 45.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 46.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 48.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 50.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 52.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 53.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1968 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964. |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 20.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 25.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 27.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 31.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 32.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 35.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 36.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 40.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 41.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 43.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 45.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 46.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 48.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 50.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 52.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 53.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1967 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1964. |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 20.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 25.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 27.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 31.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 32.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 35.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 36.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 40.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 41.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 43.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 45.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 46.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 48.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 50.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 52.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 53.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1966 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1964. |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 20.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 25.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 27.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 31.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 32.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 35.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 36.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 40.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 41.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 43.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 45.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 46.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 48.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 50.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 52.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 53.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1965 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | 14.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1964. |
| 15.0% | > | $1,000 | 15.0% | > | $500 | 15.0% | > | $500 | 16.0% | > | $1,000 | ||
| 16.0% | > | $2,000 | 16.0% | > | $1,000 | 16.0% | > | $1,000 | 18.0% | > | $2,000 | ||
| 17.0% | > | $3,000 | 17.0% | > | $1,500 | 17.0% | > | $1,500 | 20.0% | > | $4,000 | ||
| 19.0% | > | $4,000 | 19.0% | > | $2,000 | 19.0% | > | $2,000 | 22.0% | > | $6,000 | ||
| 22.0% | > | $8,000 | 22.0% | > | $4,000 | 22.0% | > | $4,000 | 25.0% | > | $8,000 | ||
| 25.0% | > | $12,000 | 25.0% | > | $6,000 | 25.0% | > | $6,000 | 27.0% | > | $10,000 | ||
| 28.0% | > | $16,000 | 28.0% | > | $8,000 | 28.0% | > | $8,000 | 31.0% | > | $12,000 | ||
| 32.0% | > | $20,000 | 32.0% | > | $10,000 | 32.0% | > | $10,000 | 32.0% | > | $14,000 | ||
| 36.0% | > | $24,000 | 36.0% | > | $12,000 | 36.0% | > | $12,000 | 35.0% | > | $16,000 | ||
| 39.0% | > | $28,000 | 39.0% | > | $14,000 | 39.0% | > | $14,000 | 36.0% | > | $18,000 | ||
| 42.0% | > | $32,000 | 42.0% | > | $16,000 | 42.0% | > | $16,000 | 40.0% | > | $20,000 | ||
| 45.0% | > | $36,000 | 45.0% | > | $18,000 | 45.0% | > | $18,000 | 41.0% | > | $22,000 | ||
| 48.0% | > | $40,000 | 48.0% | > | $20,000 | 48.0% | > | $20,000 | 43.0% | > | $24,000 | ||
| 50.0% | > | $44,000 | 50.0% | > | $22,000 | 50.0% | > | $22,000 | 45.0% | > | $26,000 | ||
| 53.0% | > | $52,000 | 53.0% | > | $26,000 | 53.0% | > | $26,000 | 46.0% | > | $28,000 | ||
| 55.0% | > | $64,000 | 55.0% | > | $32,000 | 55.0% | > | $32,000 | 48.0% | > | $32,000 | ||
| 58.0% | > | $76,000 | 58.0% | > | $38,000 | 58.0% | > | $38,000 | 50.0% | > | $36,000 | ||
| 60.0% | > | $88,000 | 60.0% | > | $44,000 | 60.0% | > | $44,000 | 52.0% | > | $38,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $50,000 | 62.0% | > | $50,000 | 53.0% | > | $40,000 | ||
| 64.0% | > | $120,000 | 64.0% | > | $60,000 | 64.0% | > | $60,000 | 55.0% | > | $44,000 | ||
| 66.0% | > | $140,000 | 66.0% | > | $70,000 | 66.0% | > | $70,000 | 56.0% | > | $50,000 | ||
| 68.0% | > | $160,000 | 68.0% | > | $80,000 | 68.0% | > | $80,000 | 58.0% | > | $52,000 | ||
| 69.0% | > | $180,000 | 69.0% | > | $90,000 | 69.0% | > | $90,000 | 59.0% | > | $64,000 | ||
| 70.0% | > | $200,000 | 70.0% | > | $100,000 | 70.0% | > | $100,000 | 61.0% | > | $70,000 | ||
| 62.0% | > | $76,000 | |||||||||||
| 63.0% | > | $80,000 | |||||||||||
| 64.0% | > | $88,000 | |||||||||||
| 66.0% | > | $100,000 | |||||||||||
| 67.0% | > | $120,000 | |||||||||||
| 68.0% | > | $140,000 | |||||||||||
| 69.0% | > | $160,000 | |||||||||||
| 70.0% | > | $180,000 | |||||||||||
| 1964 | 16.0% | > | $0 | 16.0% | > | $0 | 16.0% | > | $0 | 16.0% | > | $0 | Last law to change rates was the Tax Reform Act of 1964. |
| 16.5% | > | $1,000 | 16.5% | > | $500 | 16.5% | > | $500 | 17.5% | > | $1,000 | ||
| 17.5% | > | $2,000 | 17.5% | > | $1,000 | 17.5% | > | $1,000 | 19.0% | > | $2,000 | ||
| 18.0% | > | $3,000 | 18.0% | > | $1,500 | 18.0% | > | $1,500 | 22.0% | > | $4,000 | ||
| 20.0% | > | $4,000 | 20.0% | > | $2,000 | 20.0% | > | $2,000 | 23.0% | > | $6,000 | ||
| 23.5% | > | $8,000 | 23.5% | > | $4,000 | 23.5% | > | $4,000 | 27.0% | > | $8,000 | ||
| 27.0% | > | $12,000 | 27.0% | > | $6,000 | 27.0% | > | $6,000 | 29.0% | > | $10,000 | ||
| 30.5% | > | $16,000 | 30.5% | > | $8,000 | 30.5% | > | $8,000 | 32.0% | > | $12,000 | ||
| 34.0% | > | $20,000 | 34.0% | > | $10,000 | 34.0% | > | $10,000 | 34.0% | > | $14,000 | ||
| 37.5% | > | $24,000 | 37.5% | > | $12,000 | 37.5% | > | $12,000 | 37.5% | > | $16,000 | ||
| 41.0% | > | $28,000 | 41.0% | > | $14,000 | 41.0% | > | $14,000 | 39.0% | > | $18,000 | ||
| 44.5% | > | $32,000 | 44.5% | > | $16,000 | 44.5% | > | $16,000 | 42.5% | > | $20,000 | ||
| 47.5% | > | $36,000 | 47.5% | > | $18,000 | 47.5% | > | $18,000 | 43.5% | > | $22,000 | ||
| 50.5% | > | $40,000 | 50.5% | > | $20,000 | 50.5% | > | $20,000 | 45.5% | > | $24,000 | ||
| 53.5% | > | $44,000 | 53.5% | > | $22,000 | 53.5% | > | $22,000 | 47.0% | > | $26,000 | ||
| 56.0% | > | $52,000 | 56.0% | > | $26,000 | 56.0% | > | $26,000 | 48.5% | > | $28,000 | ||
| 58.5% | > | $64,000 | 58.5% | > | $32,000 | 58.5% | > | $32,000 | 51.5% | > | $32,000 | ||
| 61.0% | > | $76,000 | 61.0% | > | $38,000 | 61.0% | > | $38,000 | 53.0% | > | $36,000 | ||
| 63.5% | > | $88,000 | 63.5% | > | $44,000 | 63.5% | > | $44,000 | 54.0% | > | $38,000 | ||
| 66.0% | > | $100,000 | 66.0% | > | $50,000 | 66.0% | > | $50,000 | 56.0% | > | $40,000 | ||
| 68.5% | > | $120,000 | 68.5% | > | $60,000 | 68.5% | > | $60,000 | 58.5% | > | $44,000 | ||
| 71.0% | > | $140,000 | 71.0% | > | $70,000 | 71.0% | > | $70,000 | 59.5% | > | $50,000 | ||
| 73.5% | > | $160,000 | 73.5% | > | $80,000 | 73.5% | > | $80,000 | 61.0% | > | $52,000 | ||
| 75.0% | > | $180,000 | 75.0% | > | $90,000 | 75.0% | > | $90,000 | 62.0% | > | $60,000 | ||
| 76.5% | > | $200,000 | 76.5% | > | $100,000 | 76.5% | > | $100,000 | 63.5% | > | $64,000 | ||
| 77.0% | > | $400,000 | 77.0% | > | $200,000 | 77.0% | > | $200,000 | 65.0% | > | $70,000 | ||
| 66.0% | > | $76,000 | |||||||||||
| 67.0% | > | $80,000 | |||||||||||
| 69.0% | > | $88,000 | |||||||||||
| 69.5% | > | $90,000 | |||||||||||
| 71.0% | > | $100,000 | |||||||||||
| 72.5% | > | $120,000 | |||||||||||
| 74.0% | > | $140,000 | |||||||||||
| 75.0% | > | $160,000 | |||||||||||
| 75.5% | > | $180,000 | |||||||||||
| 77.0% | > | $200,000 | |||||||||||
| 1963 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1962 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1961 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1960 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1959 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1958 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1957 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1956 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1955 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1954 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 21.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 24.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 26.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 30.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 32.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 36.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 39.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 42.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 43.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 47.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 49.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 52.0% | > | $24,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 54.0% | > | $28,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 58.0% | > | $32,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 62.0% | > | $38,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 66.0% | > | $44,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 68.0% | > | $50,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 71.0% | > | $60,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 74.0% | > | $70,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 76.0% | > | $80,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 80.0% | > | $90,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 83.0% | > | $100,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 87.0% | > | $150,000 | ||
| 90.0% | > | $200,000 | |||||||||||
| 91.0% | > | $300,000 | |||||||||||
| 1953 | 22.2% | > | $0 | 22.2% | > | $0 | 22.2% | > | $0 | 22.2% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951. |
| 24.6% | > | $4,000 | 24.6% | > | $2,000 | 24.6% | > | $2,000 | 23.4% | > | $2,000 | ||
| 29.0% | > | $8,000 | 29.0% | > | $4,000 | 29.0% | > | $4,000 | 27.0% | > | $4,000 | ||
| 34.0% | > | $12,000 | 34.0% | > | $6,000 | 34.0% | > | $6,000 | 29.0% | > | $6,000 | ||
| 38.0% | > | $16,000 | 38.0% | > | $8,000 | 38.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 42.0% | > | $20,000 | 42.0% | > | $10,000 | 42.0% | > | $10,000 | 35.0% | > | $10,000 | ||
| 48.0% | > | $24,000 | 48.0% | > | $12,000 | 48.0% | > | $12,000 | 41.0% | > | $12,000 | ||
| 53.0% | > | $28,000 | 53.0% | > | $14,000 | 53.0% | > | $14,000 | 44.0% | > | $14,000 | ||
| 56.0% | > | $32,000 | 56.0% | > | $16,000 | 56.0% | > | $16,000 | 47.0% | > | $16,000 | ||
| 59.0% | > | $36,000 | 59.0% | > | $18,000 | 59.0% | > | $18,000 | 48.0% | > | $18,000 | ||
| 62.0% | > | $40,000 | 62.0% | > | $20,000 | 62.0% | > | $20,000 | 52.0% | > | $20,000 | ||
| 66.0% | > | $44,000 | 66.0% | > | $22,000 | 66.0% | > | $22,000 | 54.0% | > | $22,000 | ||
| 67.0% | > | $52,000 | 67.0% | > | $26,000 | 67.0% | > | $26,000 | 57.0% | > | $24,000 | ||
| 68.0% | > | $64,000 | 68.0% | > | $32,000 | 68.0% | > | $32,000 | 60.0% | > | $28,000 | ||
| 72.0% | > | $76,000 | 72.0% | > | $38,000 | 72.0% | > | $38,000 | 63.0% | > | $32,000 | ||
| 75.0% | > | $88,000 | 75.0% | > | $44,000 | 75.0% | > | $44,000 | 66.0% | > | $38,000 | ||
| 77.0% | > | $100,000 | 77.0% | > | $50,000 | 77.0% | > | $50,000 | 71.0% | > | $44,000 | ||
| 80.0% | > | $120,000 | 80.0% | > | $60,000 | 80.0% | > | $60,000 | 72.0% | > | $50,000 | ||
| 83.0% | > | $140,000 | 83.0% | > | $70,000 | 83.0% | > | $70,000 | 73.0% | > | $60,000 | ||
| 85.0% | > | $160,000 | 85.0% | > | $80,000 | 85.0% | > | $80,000 | 77.0% | > | $70,000 | ||
| 88.0% | > | $180,000 | 88.0% | > | $90,000 | 88.0% | > | $90,000 | 79.0% | > | $80,000 | ||
| 90.0% | > | $200,000 | 90.0% | > | $100,000 | 90.0% | > | $100,000 | 81.0% | > | $90,000 | ||
| 91.0% | > | $300,000 | 91.0% | > | $150,000 | 91.0% | > | $150,000 | 85.0% | > | $100,000 | ||
| 92.0% | > | $400,000 | 92.0% | > | $200,000 | 92.0% | > | $200,000 | 88.0% | > | $150,000 | ||
| 91.0% | > | $200,000 | |||||||||||
| 92.0% | > | $300,000 | |||||||||||
| 1952 | 22.2% | > | $0 | 22.2% | > | $0 | 22.2% | > | $0 | 22.2% | > | $0 | Last law to change rates was the Revenue Act of 1951 |
| 24.6% | > | $4,000 | 24.6% | > | $2,000 | 24.6% | > | $2,000 | 23.4% | > | $2,000 | ||
| 29.0% | > | $8,000 | 29.0% | > | $4,000 | 29.0% | > | $4,000 | 27.0% | > | $4,000 | ||
| 34.0% | > | $12,000 | 34.0% | > | $6,000 | 34.0% | > | $6,000 | 29.0% | > | $6,000 | ||
| 38.0% | > | $16,000 | 38.0% | > | $8,000 | 38.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 42.0% | > | $20,000 | 42.0% | > | $10,000 | 42.0% | > | $10,000 | 35.0% | > | $10,000 | ||
| 48.0% | > | $24,000 | 48.0% | > | $12,000 | 48.0% | > | $12,000 | 41.0% | > | $12,000 | ||
| 53.0% | > | $28,000 | 53.0% | > | $14,000 | 53.0% | > | $14,000 | 44.0% | > | $14,000 | ||
| 56.0% | > | $32,000 | 56.0% | > | $16,000 | 56.0% | > | $16,000 | 47.0% | > | $16,000 | ||
| 59.0% | > | $36,000 | 59.0% | > | $18,000 | 59.0% | > | $18,000 | 48.0% | > | $18,000 | ||
| 62.0% | > | $40,000 | 62.0% | > | $20,000 | 62.0% | > | $20,000 | 52.0% | > | $20,000 | ||
| 66.0% | > | $44,000 | 66.0% | > | $22,000 | 66.0% | > | $22,000 | 54.0% | > | $22,000 | ||
| 67.0% | > | $52,000 | 67.0% | > | $26,000 | 67.0% | > | $26,000 | 57.0% | > | $24,000 | ||
| 68.0% | > | $64,000 | 68.0% | > | $32,000 | 68.0% | > | $32,000 | 60.0% | > | $28,000 | ||
| 72.0% | > | $76,000 | 72.0% | > | $38,000 | 72.0% | > | $38,000 | 63.0% | > | $32,000 | ||
| 75.0% | > | $88,000 | 75.0% | > | $44,000 | 75.0% | > | $44,000 | 66.0% | > | $38,000 | ||
| 77.0% | > | $100,000 | 77.0% | > | $50,000 | 77.0% | > | $50,000 | 71.0% | > | $44,000 | ||
| 80.0% | > | $120,000 | 80.0% | > | $60,000 | 80.0% | > | $60,000 | 72.0% | > | $50,000 | ||
| 83.0% | > | $140,000 | 83.0% | > | $70,000 | 83.0% | > | $70,000 | 73.0% | > | $60,000 | ||
| 85.0% | > | $160,000 | 85.0% | > | $80,000 | 85.0% | > | $80,000 | 77.0% | > | $70,000 | ||
| 88.0% | > | $180,000 | 88.0% | > | $90,000 | 88.0% | > | $90,000 | 79.0% | > | $80,000 | ||
| 90.0% | > | $200,000 | 90.0% | > | $100,000 | 90.0% | > | $100,000 | 81.0% | > | $90,000 | ||
| 91.0% | > | $300,000 | 91.0% | > | $150,000 | 91.0% | > | $150,000 | 85.0% | > | $100,000 | ||
| 92.0% | > | $400,000 | 92.0% | > | $200,000 | 92.0% | > | $200,000 | 88.0% | > | $150,000 | ||
| 91.0% | > | $200,000 | |||||||||||
| 92.0% | > | $300,000 | |||||||||||
| 1951 | 20.4% | > | $0 | 20.4% | > | $0 | 20.4% | > | $0 | 20.4% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951 |
| 22.4% | > | $4,000 | 22.4% | > | $2,000 | 22.4% | > | $2,000 | 22.4% | > | $2,000 | ||
| 27.0% | > | $8,000 | 27.0% | > | $4,000 | 27.0% | > | $4,000 | 27.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 35.0% | > | $16,000 | 35.0% | > | $8,000 | 35.0% | > | $8,000 | 35.0% | > | $8,000 | ||
| 39.0% | > | $20,000 | 39.0% | > | $10,000 | 39.0% | > | $10,000 | 39.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | ||
| 48.0% | > | $28,000 | 48.0% | > | $14,000 | 48.0% | > | $14,000 | 48.0% | > | $14,000 | ||
| 51.0% | > | $32,000 | 51.0% | > | $16,000 | 51.0% | > | $16,000 | 51.0% | > | $16,000 | ||
| 54.0% | > | $36,000 | 54.0% | > | $18,000 | 54.0% | > | $18,000 | 54.0% | > | $18,000 | ||
| 57.0% | > | $40,000 | 57.0% | > | $20,000 | 57.0% | > | $20,000 | 57.0% | > | $20,000 | ||
| 60.0% | > | $44,000 | 60.0% | > | $22,000 | 60.0% | > | $22,000 | 60.0% | > | $22,000 | ||
| 63.0% | > | $52,000 | 63.0% | > | $26,000 | 63.0% | > | $26,000 | 63.0% | > | $26,000 | ||
| 66.0% | > | $64,000 | 66.0% | > | $32,000 | 66.0% | > | $32,000 | 66.0% | > | $32,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | ||
| 73.0% | > | $88,000 | 73.0% | > | $44,000 | 73.0% | > | $44,000 | 73.0% | > | $44,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | ||
| 82.0% | > | $140,000 | 82.0% | > | $70,000 | 82.0% | > | $70,000 | 82.0% | > | $70,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | ||
| 1950 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | ||
| 1949 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948. |
| 22.0% | > | $4,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $8,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $12,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $16,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $20,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 43.0% | > | $24,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | ||
| 47.0% | > | $28,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | ||
| 50.0% | > | $32,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | ||
| 53.0% | > | $36,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | ||
| 56.0% | > | $40,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | ||
| 62.0% | > | $52,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | ||
| 65.0% | > | $64,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | ||
| 69.0% | > | $76,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | ||
| 72.0% | > | $88,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | ||
| 75.0% | > | $100,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | ||
| 78.0% | > | $120,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | ||
| 81.0% | > | $140,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | ||
| 84.0% | > | $160,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | ||
| 87.0% | > | $180,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | ||
| 89.0% | > | $200,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | ||
| 90.0% | > | $300,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | ||
| 91.0% | > | $400,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | ||
| 1948 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. The Revenue Act of 1948 allowed income-splitting by married couples. Last law to change rates was the Revenue Act of 1948. |
| 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | ||
| 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | ||
| 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | ||
| 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | ||
| 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | ||
| 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | ||
| 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | ||
| 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | ||
| 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | ||
| 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | ||
| 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | ||
| 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | ||
| 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | ||
| 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | ||
| 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | ||
| 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | ||
| 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | ||
| 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | ||
| 1947 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Internal Revenue Code of 1945. |
| 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | ||
| 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | ||
| 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | ||
| 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | ||
| 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | ||
| 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | ||
| 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | ||
| 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | ||
| 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | ||
| 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | ||
| 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | ||
| 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | ||
| 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | ||
| 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | ||
| 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | ||
| 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | ||
| 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | ||
| 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | ||
| 1946 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | 20.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945. |
| 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | 43.0% | > | $12,000 | ||
| 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | 47.0% | > | $14,000 | ||
| 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | 50.0% | > | $16,000 | ||
| 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | 53.0% | > | $18,000 | ||
| 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | 56.0% | > | $20,000 | ||
| 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | 59.0% | > | $22,000 | ||
| 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | 62.0% | > | $26,000 | ||
| 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | 65.0% | > | $32,000 | ||
| 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | 69.0% | > | $38,000 | ||
| 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | 72.0% | > | $44,000 | ||
| 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | 75.0% | > | $50,000 | ||
| 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | 78.0% | > | $60,000 | ||
| 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | 81.0% | > | $70,000 | ||
| 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | 84.0% | > | $80,000 | ||
| 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | 87.0% | > | $90,000 | ||
| 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | 89.0% | > | $100,000 | ||
| 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | 90.0% | > | $150,000 | ||
| 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | 91.0% | > | $200,000 | ||
| 1945 | 23.0% | > | $0 | 23.0% | > | $0 | 23.0% | > | $0 | 23.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act Code of 1945. |
| 25.0% | > | $2,000 | 25.0% | > | $2,000 | 25.0% | > | $2,000 | 25.0% | > | $2,000 | ||
| 29.0% | > | $4,000 | 29.0% | > | $4,000 | 29.0% | > | $4,000 | 29.0% | > | $4,000 | ||
| 33.0% | > | $6,000 | 33.0% | > | $6,000 | 33.0% | > | $6,000 | 33.0% | > | $6,000 | ||
| 37.0% | > | $8,000 | 37.0% | > | $8,000 | 37.0% | > | $8,000 | 37.0% | > | $8,000 | ||
| 41.0% | > | $10,000 | 41.0% | > | $10,000 | 41.0% | > | $10,000 | 41.0% | > | $10,000 | ||
| 46.0% | > | $12,000 | 46.0% | > | $12,000 | 46.0% | > | $12,000 | 46.0% | > | $12,000 | ||
| 50.0% | > | $14,000 | 50.0% | > | $14,000 | 50.0% | > | $14,000 | 50.0% | > | $14,000 | ||
| 53.0% | > | $16,000 | 53.0% | > | $16,000 | 53.0% | > | $16,000 | 53.0% | > | $16,000 | ||
| 56.0% | > | $18,000 | 56.0% | > | $18,000 | 56.0% | > | $18,000 | 56.0% | > | $18,000 | ||
| 59.0% | > | $20,000 | 59.0% | > | $20,000 | 59.0% | > | $20,000 | 59.0% | > | $20,000 | ||
| 62.0% | > | $22,000 | 62.0% | > | $22,000 | 62.0% | > | $22,000 | 62.0% | > | $22,000 | ||
| 65.0% | > | $26,000 | 65.0% | > | $26,000 | 65.0% | > | $26,000 | 65.0% | > | $26,000 | ||
| 68.0% | > | $32,000 | 68.0% | > | $32,000 | 68.0% | > | $32,000 | 68.0% | > | $32,000 | ||
| 72.0% | > | $38,000 | 72.0% | > | $38,000 | 72.0% | > | $38,000 | 72.0% | > | $38,000 | ||
| 75.0% | > | $44,000 | 75.0% | > | $44,000 | 75.0% | > | $44,000 | 75.0% | > | $44,000 | ||
| 78.0% | > | $50,000 | 78.0% | > | $50,000 | 78.0% | > | $50,000 | 78.0% | > | $50,000 | ||
| 81.0% | > | $60,000 | 81.0% | > | $60,000 | 81.0% | > | $60,000 | 81.0% | > | $60,000 | ||
| 84.0% | > | $70,000 | 84.0% | > | $70,000 | 84.0% | > | $70,000 | 84.0% | > | $70,000 | ||
| 87.0% | > | $80,000 | 87.0% | > | $80,000 | 87.0% | > | $80,000 | 87.0% | > | $80,000 | ||
| 90.0% | > | $90,000 | 90.0% | > | $90,000 | 90.0% | > | $90,000 | 90.0% | > | $90,000 | ||
| 92.0% | > | $100,000 | 92.0% | > | $100,000 | 92.0% | > | $100,000 | 92.0% | > | $100,000 | ||
| 93.0% | > | $150,000 | 93.0% | > | $150,000 | 93.0% | > | $150,000 | 93.0% | > | $150,000 | ||
| 94.0% | > | $200,000 | 94.0% | > | $200,000 | 94.0% | > | $200,000 | 94.0% | > | $200,000 | ||
| 1944 | 23.0% | > | $0 | 23.0% | > | $0 | 23.0% | > | $0 | 23.0% | > | $0 | Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944. |
| 25.0% | > | $2,000 | 25.0% | > | $2,000 | 25.0% | > | $2,000 | 25.0% | > | $2,000 | ||
| 29.0% | > | $4,000 | 29.0% | > | $4,000 | 29.0% | > | $4,000 | 29.0% | > | $4,000 | ||
| 33.0% | > | $6,000 | 33.0% | > | $6,000 | 33.0% | > | $6,000 | 33.0% | > | $6,000 | ||
| 37.0% | > | $8,000 | 37.0% | > | $8,000 | 37.0% | > | $8,000 | 37.0% | > | $8,000 | ||
| 41.0% | > | $10,000 | 41.0% | > | $10,000 | 41.0% | > | $10,000 | 41.0% | > | $10,000 | ||
| 46.0% | > | $12,000 | 46.0% | > | $12,000 | 46.0% | > | $12,000 | 46.0% | > | $12,000 | ||
| 50.0% | > | $14,000 | 50.0% | > | $14,000 | 50.0% | > | $14,000 | 50.0% | > | $14,000 | ||
| 53.0% | > | $16,000 | 53.0% | > | $16,000 | 53.0% | > | $16,000 | 53.0% | > | $16,000 | ||
| 56.0% | > | $18,000 | 56.0% | > | $18,000 | 56.0% | > | $18,000 | 56.0% | > | $18,000 | ||
| 59.0% | > | $20,000 | 59.0% | > | $20,000 | 59.0% | > | $20,000 | 59.0% | > | $20,000 | ||
| 62.0% | > | $22,000 | 62.0% | > | $22,000 | 62.0% | > | $22,000 | 62.0% | > | $22,000 | ||
| 65.0% | > | $26,000 | 65.0% | > | $26,000 | 65.0% | > | $26,000 | 65.0% | > | $26,000 | ||
| 68.0% | > | $32,000 | 68.0% | > | $32,000 | 68.0% | > | $32,000 | 68.0% | > | $32,000 | ||
| 72.0% | > | $38,000 | 72.0% | > | $38,000 | 72.0% | > | $38,000 | 72.0% | > | $38,000 | ||
| 75.0% | > | $44,000 | 75.0% | > | $44,000 | 75.0% | > | $44,000 | 75.0% | > | $44,000 | ||
| 78.0% | > | $50,000 | 78.0% | > | $50,000 | 78.0% | > | $50,000 | 78.0% | > | $50,000 | ||
| 81.0% | > | $60,000 | 81.0% | > | $60,000 | 81.0% | > | $60,000 | 81.0% | > | $60,000 | ||
| 84.0% | > | $70,000 | 84.0% | > | $70,000 | 84.0% | > | $70,000 | 84.0% | > | $70,000 | ||
| 87.0% | > | $80,000 | 87.0% | > | $80,000 | 87.0% | > | $80,000 | 87.0% | > | $80,000 | ||
| 90.0% | > | $90,000 | 90.0% | > | $90,000 | 90.0% | > | $90,000 | 90.0% | > | $90,000 | ||
| 92.0% | > | $100,000 | 92.0% | > | $100,000 | 92.0% | > | $100,000 | 92.0% | > | $100,000 | ||
| 93.0% | > | $150,000 | 93.0% | > | $150,000 | 93.0% | > | $150,000 | 93.0% | > | $150,000 | ||
| 94.0% | > | $200,000 | 94.0% | > | $200,000 | 94.0% | > | $200,000 | 94.0% | > | $200,000 | ||
| 1943 | 19.0% | > | $0 | 19.0% | > | $0 | 19.0% | > | $0 | 19.0% | > | $0 | Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942. |
| 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 42.0% | > | $12,000 | 42.0% | > | $12,000 | 42.0% | > | $12,000 | 42.0% | > | $12,000 | ||
| 46.0% | > | $14,000 | 46.0% | > | $14,000 | 46.0% | > | $14,000 | 46.0% | > | $14,000 | ||
| 49.0% | > | $16,000 | 49.0% | > | $16,000 | 49.0% | > | $16,000 | 49.0% | > | $16,000 | ||
| 52.0% | > | $18,000 | 52.0% | > | $18,000 | 52.0% | > | $18,000 | 52.0% | > | $18,000 | ||
| 55.0% | > | $20,000 | 55.0% | > | $20,000 | 55.0% | > | $20,000 | 55.0% | > | $20,000 | ||
| 58.0% | > | $22,000 | 58.0% | > | $22,000 | 58.0% | > | $22,000 | 58.0% | > | $22,000 | ||
| 61.0% | > | $26,000 | 61.0% | > | $26,000 | 61.0% | > | $26,000 | 61.0% | > | $26,000 | ||
| 64.0% | > | $32,000 | 64.0% | > | $32,000 | 64.0% | > | $32,000 | 64.0% | > | $32,000 | ||
| 67.0% | > | $38,000 | 67.0% | > | $38,000 | 67.0% | > | $38,000 | 67.0% | > | $38,000 | ||
| 69.0% | > | $44,000 | 69.0% | > | $44,000 | 69.0% | > | $44,000 | 69.0% | > | $44,000 | ||
| 72.0% | > | $50,000 | 72.0% | > | $50,000 | 72.0% | > | $50,000 | 72.0% | > | $50,000 | ||
| 75.0% | > | $60,000 | 75.0% | > | $60,000 | 75.0% | > | $60,000 | 75.0% | > | $60,000 | ||
| 78.0% | > | $70,000 | 78.0% | > | $70,000 | 78.0% | > | $70,000 | 78.0% | > | $70,000 | ||
| 81.0% | > | $80,000 | 81.0% | > | $80,000 | 81.0% | > | $80,000 | 81.0% | > | $80,000 | ||
| 83.0% | > | $90,000 | 83.0% | > | $90,000 | 83.0% | > | $90,000 | 83.0% | > | $90,000 | ||
| 85.0% | > | $100,000 | 85.0% | > | $100,000 | 85.0% | > | $100,000 | 85.0% | > | $100,000 | ||
| 87.0% | > | $150,000 | 87.0% | > | $150,000 | 87.0% | > | $150,000 | 87.0% | > | $150,000 | ||
| 88.0% | > | $200,000 | 88.0% | > | $200,000 | 88.0% | > | $200,000 | 88.0% | > | $200,000 | ||
| 1942 | 19.0% | > | $0 | 19.0% | > | $0 | 19.0% | > | $0 | 19.0% | > | $0 | Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942. |
| 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | 22.0% | > | $2,000 | ||
| 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | 26.0% | > | $4,000 | ||
| 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | 30.0% | > | $6,000 | ||
| 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | 34.0% | > | $8,000 | ||
| 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | 38.0% | > | $10,000 | ||
| 42.0% | > | $12,000 | 42.0% | > | $12,000 | 42.0% | > | $12,000 | 42.0% | > | $12,000 | ||
| 46.0% | > | $14,000 | 46.0% | > | $14,000 | 46.0% | > | $14,000 | 46.0% | > | $14,000 | ||
| 49.0% | > | $16,000 | 49.0% | > | $16,000 | 49.0% | > | $16,000 | 49.0% | > | $16,000 | ||
| 52.0% | > | $18,000 | 52.0% | > | $18,000 | 52.0% | > | $18,000 | 52.0% | > | $18,000 | ||
| 55.0% | > | $20,000 | 55.0% | > | $20,000 | 55.0% | > | $20,000 | 55.0% | > | $20,000 | ||
| 58.0% | > | $22,000 | 58.0% | > | $22,000 | 58.0% | > | $22,000 | 58.0% | > | $22,000 | ||
| 61.0% | > | $26,000 | 61.0% | > | $26,000 | 61.0% | > | $26,000 | 61.0% | > | $26,000 | ||
| 64.0% | > | $32,000 | 64.0% | > | $32,000 | 64.0% | > | $32,000 | 64.0% | > | $32,000 | ||
| 67.0% | > | $38,000 | 67.0% | > | $38,000 | 67.0% | > | $38,000 | 67.0% | > | $38,000 | ||
| 69.0% | > | $44,000 | 69.0% | > | $44,000 | 69.0% | > | $44,000 | 69.0% | > | $44,000 | ||
| 72.0% | > | $50,000 | 72.0% | > | $50,000 | 72.0% | > | $50,000 | 72.0% | > | $50,000 | ||
| 75.0% | > | $60,000 | 75.0% | > | $60,000 | 75.0% | > | $60,000 | 75.0% | > | $60,000 | ||
| 78.0% | > | $70,000 | 78.0% | > | $70,000 | 78.0% | > | $70,000 | 78.0% | > | $70,000 | ||
| 81.0% | > | $80,000 | 81.0% | > | $80,000 | 81.0% | > | $80,000 | 81.0% | > | $80,000 | ||
| 83.0% | > | $90,000 | 83.0% | > | $90,000 | 83.0% | > | $90,000 | 83.0% | > | $90,000 | ||
| 85.0% | > | $100,000 | 85.0% | > | $100,000 | 85.0% | > | $100,000 | 85.0% | > | $100,000 | ||
| 87.0% | > | $150,000 | 87.0% | > | $150,000 | 87.0% | > | $150,000 | 87.0% | > | $150,000 | ||
| 88.0% | > | $200,000 | 88.0% | > | $200,000 | 88.0% | > | $200,000 | 88.0% | > | $200,000 | ||
| 1941 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | 10.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941. |
| 13.0% | > | $2,000 | 13.0% | > | $2,000 | 13.0% | > | $2,000 | 13.0% | > | $2,000 | ||
| 17.0% | > | $4,000 | 17.0% | > | $4,000 | 17.0% | > | $4,000 | 17.0% | > | $4,000 | ||
| 21.0% | > | $6,000 | 21.0% | > | $6,000 | 21.0% | > | $6,000 | 21.0% | > | $6,000 | ||
| 25.0% | > | $8,000 | 25.0% | > | $8,000 | 25.0% | > | $8,000 | 25.0% | > | $8,000 | ||
| 29.0% | > | $10,000 | 29.0% | > | $10,000 | 29.0% | > | $10,000 | 29.0% | > | $10,000 | ||
| 33.0% | > | $12,000 | 33.0% | > | $12,000 | 33.0% | > | $12,000 | 33.0% | > | $12,000 | ||
| 36.0% | > | $14,000 | 36.0% | > | $14,000 | 36.0% | > | $14,000 | 36.0% | > | $14,000 | ||
| 39.0% | > | $16,000 | 39.0% | > | $16,000 | 39.0% | > | $16,000 | 39.0% | > | $16,000 | ||
| 42.0% | > | $18,000 | 42.0% | > | $18,000 | 42.0% | > | $18,000 | 42.0% | > | $18,000 | ||
| 45.0% | > | $20,000 | 45.0% | > | $20,000 | 45.0% | > | $20,000 | 45.0% | > | $20,000 | ||
| 48.0% | > | $22,000 | 48.0% | > | $22,000 | 48.0% | > | $22,000 | 48.0% | > | $22,000 | ||
| 51.0% | > | $26,000 | 51.0% | > | $26,000 | 51.0% | > | $26,000 | 51.0% | > | $26,000 | ||
| 54.0% | > | $32,000 | 54.0% | > | $32,000 | 54.0% | > | $32,000 | 54.0% | > | $32,000 | ||
| 57.0% | > | $38,000 | 57.0% | > | $38,000 | 57.0% | > | $38,000 | 57.0% | > | $38,000 | ||
| 59.0% | > | $44,000 | 59.0% | > | $44,000 | 59.0% | > | $44,000 | 59.0% | > | $44,000 | ||
| 61.0% | > | $50,000 | 61.0% | > | $50,000 | 61.0% | > | $50,000 | 61.0% | > | $50,000 | ||
| 63.0% | > | $60,000 | 63.0% | > | $60,000 | 63.0% | > | $60,000 | 63.0% | > | $60,000 | ||
| 65.0% | > | $70,000 | 65.0% | > | $70,000 | 65.0% | > | $70,000 | 65.0% | > | $70,000 | ||
| 67.0% | > | $80,000 | 67.0% | > | $80,000 | 67.0% | > | $80,000 | 67.0% | > | $80,000 | ||
| 68.0% | > | $90,000 | 68.0% | > | $90,000 | 68.0% | > | $90,000 | 68.0% | > | $90,000 | ||
| 69.0% | > | $100,000 | 69.0% | > | $100,000 | 69.0% | > | $100,000 | 69.0% | > | $100,000 | ||
| 70.0% | > | $150,000 | 70.0% | > | $150,000 | 70.0% | > | $150,000 | 70.0% | > | $150,000 | ||
| 71.0% | > | $200,000 | 71.0% | > | $200,000 | 71.0% | > | $200,000 | 71.0% | > | $200,000 | ||
| 73.0% | > | $250,000 | 73.0% | > | $250,000 | 73.0% | > | $250,000 | 73.0% | > | $250,000 | ||
| 75.0% | > | $300,000 | 75.0% | > | $300,000 | 75.0% | > | $300,000 | 75.0% | > | $300,000 | ||
| 76.0% | > | $400,000 | 76.0% | > | $400,000 | 76.0% | > | $400,000 | 76.0% | > | $400,000 | ||
| 77.0% | > | $500,000 | 77.0% | > | $500,000 | 77.0% | > | $500,000 | 77.0% | > | $500,000 | ||
| 78.0% | > | $750,000 | 78.0% | > | $750,000 | 78.0% | > | $750,000 | 78.0% | > | $750,000 | ||
| 79.0% | > | $1,000,000 | 79.0% | > | $1,000,000 | 79.0% | > | $1,000,000 | 79.0% | > | $1,000,000 | ||
| 80.0% | > | $2,000,000 | 80.0% | > | $2,000,000 | 80.0% | > | $2,000,000 | 80.0% | > | $2,000,000 | ||
| 81.0% | > | $5,000,000 | 81.0% | > | $5,000,000 | 81.0% | > | $5,000,000 | 81.0% | > | $5,000,000 | ||
| 1940(A) | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | ||
| 12.0% | > | $8,000 | 12.0% | > | $8,000 | 12.0% | > | $8,000 | 12.0% | > | $8,000 | ||
| 14.0% | > | $10,000 | 14.0% | > | $10,000 | 14.0% | > | $10,000 | 14.0% | > | $10,000 | ||
| 16.0% | > | $12,000 | 16.0% | > | $12,000 | 16.0% | > | $12,000 | 16.0% | > | $12,000 | ||
| 19.0% | > | $14,000 | 19.0% | > | $14,000 | 19.0% | > | $14,000 | 19.0% | > | $14,000 | ||
| 22.0% | > | $16,000 | 22.0% | > | $16,000 | 22.0% | > | $16,000 | 22.0% | > | $16,000 | ||
| 25.0% | > | $18,000 | 25.0% | > | $18,000 | 25.0% | > | $18,000 | 25.0% | > | $18,000 | ||
| 28.0% | > | $20,000 | 28.0% | > | $20,000 | 28.0% | > | $20,000 | 28.0% | > | $20,000 | ||
| 31.0% | > | $22,000 | 31.0% | > | $22,000 | 31.0% | > | $22,000 | 31.0% | > | $22,000 | ||
| 34.0% | > | $26,000 | 34.0% | > | $26,000 | 34.0% | > | $26,000 | 34.0% | > | $26,000 | ||
| 37.0% | > | $32,000 | 37.0% | > | $32,000 | 37.0% | > | $32,000 | 37.0% | > | $32,000 | ||
| 40.0% | > | $38,000 | 40.0% | > | $38,000 | 40.0% | > | $38,000 | 40.0% | > | $38,000 | ||
| 44.0% | > | $44,000 | 44.0% | > | $44,000 | 44.0% | > | $44,000 | 44.0% | > | $44,000 | ||
| 48.0% | > | $50,000 | 48.0% | > | $50,000 | 48.0% | > | $50,000 | 48.0% | > | $50,000 | ||
| 51.0% | > | $60,000 | 51.0% | > | $60,000 | 51.0% | > | $60,000 | 51.0% | > | $60,000 | ||
| 54.0% | > | $70,000 | 54.0% | > | $70,000 | 54.0% | > | $70,000 | 54.0% | > | $70,000 | ||
| 57.0% | > | $80,000 | 57.0% | > | $80,000 | 57.0% | > | $80,000 | 57.0% | > | $80,000 | ||
| 60.0% | > | $90,000 | 60.0% | > | $90,000 | 60.0% | > | $90,000 | 60.0% | > | $90,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | ||
| 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | ||
| 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | ||
| 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | ||
| 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | ||
| 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | ||
| 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | ||
| 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | ||
| 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | ||
| 1939 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | ||
| 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | ||
| 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | ||
| 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | ||
| 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | ||
| 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | ||
| 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | ||
| 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | ||
| 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | ||
| 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | ||
| 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | ||
| 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | ||
| 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | ||
| 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | ||
| 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | ||
| 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | ||
| 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | ||
| 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | ||
| 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | ||
| 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | ||
| 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | ||
| 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | ||
| 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | ||
| 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | ||
| 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | ||
| 1938 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | ||
| 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | ||
| 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | ||
| 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | ||
| 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | ||
| 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | ||
| 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | ||
| 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | ||
| 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | ||
| 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | ||
| 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | ||
| 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | ||
| 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | ||
| 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | ||
| 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | ||
| 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | ||
| 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | ||
| 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | ||
| 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | ||
| 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | ||
| 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | ||
| 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | ||
| 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | ||
| 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | ||
| 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | ||
| 1937 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | ||
| 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | ||
| 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | ||
| 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | ||
| 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | ||
| 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | ||
| 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | ||
| 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | ||
| 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | ||
| 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | ||
| 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | ||
| 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | ||
| 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | ||
| 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | ||
| 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | ||
| 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | ||
| 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | ||
| 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | ||
| 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | ||
| 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | ||
| 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | ||
| 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | ||
| 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | ||
| 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | ||
| 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | ||
| 1936 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | ||
| 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | ||
| 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | ||
| 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | ||
| 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | ||
| 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | ||
| 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | ||
| 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | ||
| 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | ||
| 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | ||
| 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | 35.0% | > | $50,000 | ||
| 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | ||
| 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | 43.0% | > | $62,000 | ||
| 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | 47.0% | > | $68,000 | ||
| 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | 51.0% | > | $74,000 | ||
| 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | 55.0% | > | $80,000 | ||
| 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | 59.0% | > | $90,000 | ||
| 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | 62.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | 66.0% | > | $200,000 | ||
| 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | 68.0% | > | $250,000 | ||
| 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | 70.0% | > | $300,000 | ||
| 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | 72.0% | > | $400,000 | ||
| 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | 74.0% | > | $500,000 | ||
| 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | 76.0% | > | $750,000 | ||
| 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | ||
| 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | 78.0% | > | $2,000,000 | ||
| 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | 79.0% | > | $5,000,000 | ||
| 1935 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | ||
| 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | ||
| 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | ||
| 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | ||
| 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | ||
| 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | ||
| 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | ||
| 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | ||
| 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | ||
| 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | ||
| 34.0% | > | $50,000 | 34.0% | > | $50,000 | 34.0% | > | $50,000 | 34.0% | > | $50,000 | ||
| 37.0% | > | $56,000 | 37.0% | > | $56,000 | 37.0% | > | $56,000 | 37.0% | > | $56,000 | ||
| 40.0% | > | $62,000 | 40.0% | > | $62,000 | 40.0% | > | $62,000 | 40.0% | > | $62,000 | ||
| 43.0% | > | $68,000 | 43.0% | > | $68,000 | 43.0% | > | $68,000 | 43.0% | > | $68,000 | ||
| 46.0% | > | $74,000 | 46.0% | > | $74,000 | 46.0% | > | $74,000 | 46.0% | > | $74,000 | ||
| 49.0% | > | $80,000 | 49.0% | > | $80,000 | 49.0% | > | $80,000 | 49.0% | > | $80,000 | ||
| 54.0% | > | $90,000 | 54.0% | > | $90,000 | 54.0% | > | $90,000 | 54.0% | > | $90,000 | ||
| 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | ||
| 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | ||
| 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | ||
| 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | ||
| 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | ||
| 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | ||
| 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | ||
| 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | ||
| 1934 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | 10.0% | > | $8,000 | ||
| 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | 11.0% | > | $10,000 | ||
| 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | 12.0% | > | $12,000 | ||
| 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | 13.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | 17.0% | > | $18,000 | ||
| 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | 19.0% | > | $20,000 | ||
| 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | 21.0% | > | $22,000 | ||
| 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | 23.0% | > | $26,000 | ||
| 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | 25.0% | > | $32,000 | ||
| 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | 28.0% | > | $38,000 | ||
| 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | 31.0% | > | $44,000 | ||
| 34.0% | > | $50,000 | 34.0% | > | $50,000 | 34.0% | > | $50,000 | 34.0% | > | $50,000 | ||
| 37.0% | > | $56,000 | 37.0% | > | $56,000 | 37.0% | > | $56,000 | 37.0% | > | $56,000 | ||
| 40.0% | > | $62,000 | 40.0% | > | $62,000 | 40.0% | > | $62,000 | 40.0% | > | $62,000 | ||
| 43.0% | > | $68,000 | 43.0% | > | $68,000 | 43.0% | > | $68,000 | 43.0% | > | $68,000 | ||
| 46.0% | > | $74,000 | 46.0% | > | $74,000 | 46.0% | > | $74,000 | 46.0% | > | $74,000 | ||
| 49.0% | > | $80,000 | 49.0% | > | $80,000 | 49.0% | > | $80,000 | 49.0% | > | $80,000 | ||
| 54.0% | > | $90,000 | 54.0% | > | $90,000 | 54.0% | > | $90,000 | 54.0% | > | $90,000 | ||
| 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | ||
| 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | ||
| 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | ||
| 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | ||
| 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | ||
| 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | ||
| 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | ||
| 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | ||
| 1933 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | ||
| 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | ||
| 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | ||
| 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | ||
| 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | ||
| 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | ||
| 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | ||
| 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | ||
| 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | ||
| 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | ||
| 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | ||
| 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | ||
| 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | ||
| 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | ||
| 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | ||
| 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | ||
| 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | ||
| 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | ||
| 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | ||
| 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | ||
| 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | ||
| 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | ||
| 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | ||
| 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | ||
| 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | ||
| 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | ||
| 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | ||
| 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | ||
| 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | ||
| 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | ||
| 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | ||
| 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | ||
| 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | ||
| 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | ||
| 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | ||
| 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | ||
| 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | ||
| 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | ||
| 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | ||
| 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | ||
| 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | ||
| 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | ||
| 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | ||
| 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | ||
| 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | ||
| 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | ||
| 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | ||
| 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | ||
| 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | ||
| 1932 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | ||
| 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | ||
| 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | ||
| 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | ||
| 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | ||
| 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | ||
| 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | ||
| 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | ||
| 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | ||
| 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | ||
| 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | ||
| 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | ||
| 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | ||
| 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | ||
| 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | ||
| 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | ||
| 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | ||
| 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | ||
| 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | ||
| 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | ||
| 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | ||
| 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | ||
| 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | ||
| 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | ||
| 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | ||
| 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | ||
| 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | ||
| 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | ||
| 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | ||
| 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | ||
| 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | ||
| 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | ||
| 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | ||
| 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | ||
| 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | ||
| 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | ||
| 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | ||
| 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | ||
| 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | ||
| 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | ||
| 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | ||
| 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | ||
| 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | ||
| 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | ||
| 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | 59.0% | > | $300,000 | ||
| 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | 60.0% | > | $400,000 | ||
| 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | 61.0% | > | $500,000 | ||
| 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | 62.0% | > | $750,000 | ||
| 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | 63.0% | > | $1,000,000 | ||
| 1931 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1930 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1929 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1928 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1927 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1926 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1925 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | 1.5% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924. |
| 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | 3.0% | > | $4,000 | ||
| 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | 5.0% | > | $8,000 | ||
| 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | 6.0% | > | $10,000 | ||
| 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | 7.0% | > | $14,000 | ||
| 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | 8.0% | > | $16,000 | ||
| 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | 9.0% | > | $18,000 | ||
| 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | 10.0% | > | $20,000 | ||
| 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | 11.0% | > | $22,000 | ||
| 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | 12.0% | > | $24,000 | ||
| 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | 13.0% | > | $28,000 | ||
| 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | 14.0% | > | $32,000 | ||
| 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | 15.0% | > | $36,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | 17.0% | > | $44,000 | ||
| 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | 18.0% | > | $48,000 | ||
| 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | 19.0% | > | $52,000 | ||
| 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | 20.0% | > | $56,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | 22.0% | > | $64,000 | ||
| 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | 23.0% | > | $70,000 | ||
| 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | 24.0% | > | $80,000 | ||
| 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | 25.0% | > | $100,000 | ||
| 1924 | 2.0% | > | $0 | 2.0% | > | $0 | 2.0% | > | $0 | 2.0% | > | $0 | Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924. |
| 4.0% | > | $4,000 | 4.0% | > | $4,000 | 4.0% | > | $4,000 | 4.0% | > | $4,000 | ||
| 6.0% | > | $8,000 | 6.0% | > | $8,000 | 6.0% | > | $8,000 | 6.0% | > | $8,000 | ||
| 7.0% | > | $10,000 | 7.0% | > | $10,000 | 7.0% | > | $10,000 | 7.0% | > | $10,000 | ||
| 8.0% | > | $14,000 | 8.0% | > | $14,000 | 8.0% | > | $14,000 | 8.0% | > | $14,000 | ||
| 9.0% | > | $16,000 | 9.0% | > | $16,000 | 9.0% | > | $16,000 | 9.0% | > | $16,000 | ||
| 10.0% | > | $18,000 | 10.0% | > | $18,000 | 10.0% | > | $18,000 | 10.0% | > | $18,000 | ||
| 11.0% | > | $20,000 | 11.0% | > | $20,000 | 11.0% | > | $20,000 | 11.0% | > | $20,000 | ||
| 12.0% | > | $22,000 | 12.0% | > | $22,000 | 12.0% | > | $22,000 | 12.0% | > | $22,000 | ||
| 13.0% | > | $24,000 | 13.0% | > | $24,000 | 13.0% | > | $24,000 | 13.0% | > | $24,000 | ||
| 14.0% | > | $26,000 | 14.0% | > | $26,000 | 14.0% | > | $26,000 | 14.0% | > | $26,000 | ||
| 15.0% | > | $28,000 | 15.0% | > | $28,000 | 15.0% | > | $28,000 | 15.0% | > | $28,000 | ||
| 16.0% | > | $30,000 | 16.0% | > | $30,000 | 16.0% | > | $30,000 | 16.0% | > | $30,000 | ||
| 17.0% | > | $34,000 | 17.0% | > | $34,000 | 17.0% | > | $34,000 | 17.0% | > | $34,000 | ||
| 18.0% | > | $36,000 | 18.0% | > | $36,000 | 18.0% | > | $36,000 | 18.0% | > | $36,000 | ||
| 19.0% | > | $38,000 | 19.0% | > | $38,000 | 19.0% | > | $38,000 | 19.0% | > | $38,000 | ||
| 20.0% | > | $42,000 | 20.0% | > | $42,000 | 20.0% | > | $42,000 | 20.0% | > | $42,000 | ||
| 21.0% | > | $44,000 | 21.0% | > | $44,000 | 21.0% | > | $44,000 | 21.0% | > | $44,000 | ||
| 22.0% | > | $46,000 | 22.0% | > | $46,000 | 22.0% | > | $46,000 | 22.0% | > | $46,000 | ||
| 23.0% | > | $48,000 | 23.0% | > | $48,000 | 23.0% | > | $48,000 | 23.0% | > | $48,000 | ||
| 24.0% | > | $50,000 | 24.0% | > | $50,000 | 24.0% | > | $50,000 | 24.0% | > | $50,000 | ||
| 25.0% | > | $52,000 | 25.0% | > | $52,000 | 25.0% | > | $52,000 | 25.0% | > | $52,000 | ||
| 26.0% | > | $56,000 | 26.0% | > | $56,000 | 26.0% | > | $56,000 | 26.0% | > | $56,000 | ||
| 27.0% | > | $58,000 | 27.0% | > | $58,000 | 27.0% | > | $58,000 | 27.0% | > | $58,000 | ||
| 28.0% | > | $62,000 | 28.0% | > | $62,000 | 28.0% | > | $62,000 | 28.0% | > | $62,000 | ||
| 29.0% | > | $64,000 | 29.0% | > | $64,000 | 29.0% | > | $64,000 | 29.0% | > | $64,000 | ||
| 30.0% | > | $66,000 | 30.0% | > | $66,000 | 30.0% | > | $66,000 | 30.0% | > | $66,000 | ||
| 31.0% | > | $68,000 | 31.0% | > | $68,000 | 31.0% | > | $68,000 | 31.0% | > | $68,000 | ||
| 32.0% | > | $70,000 | 32.0% | > | $70,000 | 32.0% | > | $70,000 | 32.0% | > | $70,000 | ||
| 33.0% | > | $74,000 | 33.0% | > | $74,000 | 33.0% | > | $74,000 | 33.0% | > | $74,000 | ||
| 34.0% | > | $76,000 | 34.0% | > | $76,000 | 34.0% | > | $76,000 | 34.0% | > | $76,000 | ||
| 35.0% | > | $80,000 | 35.0% | > | $80,000 | 35.0% | > | $80,000 | 35.0% | > | $80,000 | ||
| 36.0% | > | $82,000 | 36.0% | > | $82,000 | 36.0% | > | $82,000 | 36.0% | > | $82,000 | ||
| 37.0% | > | $84,000 | 37.0% | > | $84,000 | 37.0% | > | $84,000 | 37.0% | > | $84,000 | ||
| 38.0% | > | $88,000 | 38.0% | > | $88,000 | 38.0% | > | $88,000 | 38.0% | > | $88,000 | ||
| 39.0% | > | $90,000 | 39.0% | > | $90,000 | 39.0% | > | $90,000 | 39.0% | > | $90,000 | ||
| 40.0% | > | $92,000 | 40.0% | > | $92,000 | 40.0% | > | $92,000 | 40.0% | > | $92,000 | ||
| 41.0% | > | $94,000 | 41.0% | > | $94,000 | 41.0% | > | $94,000 | 41.0% | > | $94,000 | ||
| 42.0% | > | $96,000 | 42.0% | > | $96,000 | 42.0% | > | $96,000 | 42.0% | > | $96,000 | ||
| 43.0% | > | $100,000 | 43.0% | > | $100,000 | 43.0% | > | $100,000 | 43.0% | > | $100,000 | ||
| 44.0% | > | $200,000 | 44.0% | > | $200,000 | 44.0% | > | $200,000 | 44.0% | > | $200,000 | ||
| 45.0% | > | $300,000 | 45.0% | > | $300,000 | 45.0% | > | $300,000 | 45.0% | > | $300,000 | ||
| 46.0% | > | $500,000 | 46.0% | > | $500,000 | 46.0% | > | $500,000 | 46.0% | > | $500,000 | ||
| 1923 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | ||
| 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | ||
| 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | ||
| 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | ||
| 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | ||
| 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | ||
| 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | ||
| 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | ||
| 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | ||
| 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | ||
| 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | ||
| 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | ||
| 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | ||
| 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | ||
| 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | ||
| 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | ||
| 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | ||
| 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | ||
| 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | ||
| 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | ||
| 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | ||
| 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | ||
| 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | ||
| 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | ||
| 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | ||
| 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | ||
| 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | ||
| 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | ||
| 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | ||
| 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | ||
| 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | ||
| 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | ||
| 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | ||
| 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | ||
| 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | ||
| 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | ||
| 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | ||
| 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | ||
| 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | ||
| 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | ||
| 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | ||
| 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | ||
| 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | ||
| 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | ||
| 1922 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | 9.0% | > | $6,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | 11.0% | > | $12,000 | ||
| 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | 12.0% | > | $14,000 | ||
| 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | 13.0% | > | $16,000 | ||
| 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | 14.0% | > | $18,000 | ||
| 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | 16.0% | > | $20,000 | ||
| 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | 17.0% | > | $22,000 | ||
| 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | 18.0% | > | $24,000 | ||
| 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | 19.0% | > | $26,000 | ||
| 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | 20.0% | > | $28,000 | ||
| 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | 21.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | 24.0% | > | $36,000 | ||
| 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | 25.0% | > | $38,000 | ||
| 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | 26.0% | > | $40,000 | ||
| 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | 27.0% | > | $42,000 | ||
| 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | 28.0% | > | $44,000 | ||
| 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | 29.0% | > | $46,000 | ||
| 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | 30.0% | > | $48,000 | ||
| 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | 31.0% | > | $50,000 | ||
| 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | 32.0% | > | $52,000 | ||
| 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | 33.0% | > | $54,000 | ||
| 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | 34.0% | > | $56,000 | ||
| 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | 35.0% | > | $58,000 | ||
| 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | 36.0% | > | $60,000 | ||
| 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | 37.0% | > | $62,000 | ||
| 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | 38.0% | > | $64,000 | ||
| 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | 39.0% | > | $66,000 | ||
| 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | 40.0% | > | $68,000 | ||
| 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | 41.0% | > | $70,000 | ||
| 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | 42.0% | > | $72,000 | ||
| 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | 43.0% | > | $74,000 | ||
| 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | 44.0% | > | $76,000 | ||
| 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | 45.0% | > | $78,000 | ||
| 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | 46.0% | > | $80,000 | ||
| 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | 47.0% | > | $82,000 | ||
| 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | 48.0% | > | $84,000 | ||
| 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | 49.0% | > | $86,000 | ||
| 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | 50.0% | > | $88,000 | ||
| 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | 51.0% | > | $90,000 | ||
| 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | 52.0% | > | $92,000 | ||
| 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | 53.0% | > | $94,000 | ||
| 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | 54.0% | > | $96,000 | ||
| 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | 55.0% | > | $98,000 | ||
| 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | 56.0% | > | $100,000 | ||
| 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | 57.0% | > | $150,000 | ||
| 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | 58.0% | > | $200,000 | ||
| 1921 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $5,000 | 9.0% | > | $5,000 | 9.0% | > | $5,000 | 9.0% | > | $5,000 | ||
| 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | ||
| 11.0% | > | $8,000 | 11.0% | > | $8,000 | 11.0% | > | $8,000 | 11.0% | > | $8,000 | ||
| 12.0% | > | $10,000 | 12.0% | > | $10,000 | 12.0% | > | $10,000 | 12.0% | > | $10,000 | ||
| 13.0% | > | $12,000 | 13.0% | > | $12,000 | 13.0% | > | $12,000 | 13.0% | > | $12,000 | ||
| 14.0% | > | $14,000 | 14.0% | > | $14,000 | 14.0% | > | $14,000 | 14.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 16.0% | > | $18,000 | 16.0% | > | $18,000 | 16.0% | > | $18,000 | 16.0% | > | $18,000 | ||
| 17.0% | > | $20,000 | 17.0% | > | $20,000 | 17.0% | > | $20,000 | 17.0% | > | $20,000 | ||
| 18.0% | > | $22,000 | 18.0% | > | $22,000 | 18.0% | > | $22,000 | 18.0% | > | $22,000 | ||
| 19.0% | > | $24,000 | 19.0% | > | $24,000 | 19.0% | > | $24,000 | 19.0% | > | $24,000 | ||
| 20.0% | > | $26,000 | 20.0% | > | $26,000 | 20.0% | > | $26,000 | 20.0% | > | $26,000 | ||
| 21.0% | > | $28,000 | 21.0% | > | $28,000 | 21.0% | > | $28,000 | 21.0% | > | $28,000 | ||
| 22.0% | > | $30,000 | 22.0% | > | $30,000 | 22.0% | > | $30,000 | 22.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $34,000 | 24.0% | > | $34,000 | 24.0% | > | $34,000 | 24.0% | > | $34,000 | ||
| 25.0% | > | $36,000 | 25.0% | > | $36,000 | 25.0% | > | $36,000 | 25.0% | > | $36,000 | ||
| 26.0% | > | $38,000 | 26.0% | > | $38,000 | 26.0% | > | $38,000 | 26.0% | > | $38,000 | ||
| 27.0% | > | $40,000 | 27.0% | > | $40,000 | 27.0% | > | $40,000 | 27.0% | > | $40,000 | ||
| 28.0% | > | $42,000 | 28.0% | > | $42,000 | 28.0% | > | $42,000 | 28.0% | > | $42,000 | ||
| 29.0% | > | $44,000 | 29.0% | > | $44,000 | 29.0% | > | $44,000 | 29.0% | > | $44,000 | ||
| 30.0% | > | $46,000 | 30.0% | > | $46,000 | 30.0% | > | $46,000 | 30.0% | > | $46,000 | ||
| 31.0% | > | $48,000 | 31.0% | > | $48,000 | 31.0% | > | $48,000 | 31.0% | > | $48,000 | ||
| 32.0% | > | $50,000 | 32.0% | > | $50,000 | 32.0% | > | $50,000 | 32.0% | > | $50,000 | ||
| 33.0% | > | $52,000 | 33.0% | > | $52,000 | 33.0% | > | $52,000 | 33.0% | > | $52,000 | ||
| 34.0% | > | $54,000 | 34.0% | > | $54,000 | 34.0% | > | $54,000 | 34.0% | > | $54,000 | ||
| 35.0% | > | $56,000 | 35.0% | > | $56,000 | 35.0% | > | $56,000 | 35.0% | > | $56,000 | ||
| 36.0% | > | $58,000 | 36.0% | > | $58,000 | 36.0% | > | $58,000 | 36.0% | > | $58,000 | ||
| 37.0% | > | $60,000 | 37.0% | > | $60,000 | 37.0% | > | $60,000 | 37.0% | > | $60,000 | ||
| 38.0% | > | $62,000 | 38.0% | > | $62,000 | 38.0% | > | $62,000 | 38.0% | > | $62,000 | ||
| 39.0% | > | $64,000 | 39.0% | > | $64,000 | 39.0% | > | $64,000 | 39.0% | > | $64,000 | ||
| 40.0% | > | $66,000 | 40.0% | > | $66,000 | 40.0% | > | $66,000 | 40.0% | > | $66,000 | ||
| 41.0% | > | $68,000 | 41.0% | > | $68,000 | 41.0% | > | $68,000 | 41.0% | > | $68,000 | ||
| 42.0% | > | $70,000 | 42.0% | > | $70,000 | 42.0% | > | $70,000 | 42.0% | > | $70,000 | ||
| 43.0% | > | $72,000 | 43.0% | > | $72,000 | 43.0% | > | $72,000 | 43.0% | > | $72,000 | ||
| 44.0% | > | $74,000 | 44.0% | > | $74,000 | 44.0% | > | $74,000 | 44.0% | > | $74,000 | ||
| 45.0% | > | $76,000 | 45.0% | > | $76,000 | 45.0% | > | $76,000 | 45.0% | > | $76,000 | ||
| 46.0% | > | $78,000 | 46.0% | > | $78,000 | 46.0% | > | $78,000 | 46.0% | > | $78,000 | ||
| 47.0% | > | $80,000 | 47.0% | > | $80,000 | 47.0% | > | $80,000 | 47.0% | > | $80,000 | ||
| 48.0% | > | $82,000 | 48.0% | > | $82,000 | 48.0% | > | $82,000 | 48.0% | > | $82,000 | ||
| 49.0% | > | $84,000 | 49.0% | > | $84,000 | 49.0% | > | $84,000 | 49.0% | > | $84,000 | ||
| 50.0% | > | $86,000 | 50.0% | > | $86,000 | 50.0% | > | $86,000 | 50.0% | > | $86,000 | ||
| 51.0% | > | $88,000 | 51.0% | > | $88,000 | 51.0% | > | $88,000 | 51.0% | > | $88,000 | ||
| 52.0% | > | $90,000 | 52.0% | > | $90,000 | 52.0% | > | $90,000 | 52.0% | > | $90,000 | ||
| 53.0% | > | $92,000 | 53.0% | > | $92,000 | 53.0% | > | $92,000 | 53.0% | > | $92,000 | ||
| 54.0% | > | $94,000 | 54.0% | > | $94,000 | 54.0% | > | $94,000 | 54.0% | > | $94,000 | ||
| 55.0% | > | $96,000 | 55.0% | > | $96,000 | 55.0% | > | $96,000 | 55.0% | > | $96,000 | ||
| 56.0% | > | $98,000 | 56.0% | > | $98,000 | 56.0% | > | $98,000 | 56.0% | > | $98,000 | ||
| 60.0% | > | $100,000 | 60.0% | > | $100,000 | 60.0% | > | $100,000 | 60.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 68.0% | > | $200,000 | 68.0% | > | $200,000 | 68.0% | > | $200,000 | 68.0% | > | $200,000 | ||
| 71.0% | > | $300,000 | 71.0% | > | $300,000 | 71.0% | > | $300,000 | 71.0% | > | $300,000 | ||
| 72.0% | > | $500,000 | 72.0% | > | $500,000 | 72.0% | > | $500,000 | 72.0% | > | $500,000 | ||
| 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | ||
| 1920 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Last law to change rates was the Revenue Act of 1918. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $5,000 | 9.0% | > | $5,000 | 9.0% | > | $5,000 | 9.0% | > | $5,000 | ||
| 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | ||
| 11.0% | > | $8,000 | 11.0% | > | $8,000 | 11.0% | > | $8,000 | 11.0% | > | $8,000 | ||
| 12.0% | > | $10,000 | 12.0% | > | $10,000 | 12.0% | > | $10,000 | 12.0% | > | $10,000 | ||
| 13.0% | > | $12,000 | 13.0% | > | $12,000 | 13.0% | > | $12,000 | 13.0% | > | $12,000 | ||
| 14.0% | > | $14,000 | 14.0% | > | $14,000 | 14.0% | > | $14,000 | 14.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 16.0% | > | $18,000 | 16.0% | > | $18,000 | 16.0% | > | $18,000 | 16.0% | > | $18,000 | ||
| 17.0% | > | $20,000 | 17.0% | > | $20,000 | 17.0% | > | $20,000 | 17.0% | > | $20,000 | ||
| 18.0% | > | $22,000 | 18.0% | > | $22,000 | 18.0% | > | $22,000 | 18.0% | > | $22,000 | ||
| 19.0% | > | $24,000 | 19.0% | > | $24,000 | 19.0% | > | $24,000 | 19.0% | > | $24,000 | ||
| 20.0% | > | $26,000 | 20.0% | > | $26,000 | 20.0% | > | $26,000 | 20.0% | > | $26,000 | ||
| 21.0% | > | $28,000 | 21.0% | > | $28,000 | 21.0% | > | $28,000 | 21.0% | > | $28,000 | ||
| 22.0% | > | $30,000 | 22.0% | > | $30,000 | 22.0% | > | $30,000 | 22.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $34,000 | 24.0% | > | $34,000 | 24.0% | > | $34,000 | 24.0% | > | $34,000 | ||
| 25.0% | > | $36,000 | 25.0% | > | $36,000 | 25.0% | > | $36,000 | 25.0% | > | $36,000 | ||
| 26.0% | > | $38,000 | 26.0% | > | $38,000 | 26.0% | > | $38,000 | 26.0% | > | $38,000 | ||
| 27.0% | > | $40,000 | 27.0% | > | $40,000 | 27.0% | > | $40,000 | 27.0% | > | $40,000 | ||
| 28.0% | > | $42,000 | 28.0% | > | $42,000 | 28.0% | > | $42,000 | 28.0% | > | $42,000 | ||
| 29.0% | > | $44,000 | 29.0% | > | $44,000 | 29.0% | > | $44,000 | 29.0% | > | $44,000 | ||
| 30.0% | > | $46,000 | 30.0% | > | $46,000 | 30.0% | > | $46,000 | 30.0% | > | $46,000 | ||
| 31.0% | > | $48,000 | 31.0% | > | $48,000 | 31.0% | > | $48,000 | 31.0% | > | $48,000 | ||
| 32.0% | > | $50,000 | 32.0% | > | $50,000 | 32.0% | > | $50,000 | 32.0% | > | $50,000 | ||
| 33.0% | > | $52,000 | 33.0% | > | $52,000 | 33.0% | > | $52,000 | 33.0% | > | $52,000 | ||
| 34.0% | > | $54,000 | 34.0% | > | $54,000 | 34.0% | > | $54,000 | 34.0% | > | $54,000 | ||
| 35.0% | > | $56,000 | 35.0% | > | $56,000 | 35.0% | > | $56,000 | 35.0% | > | $56,000 | ||
| 36.0% | > | $58,000 | 36.0% | > | $58,000 | 36.0% | > | $58,000 | 36.0% | > | $58,000 | ||
| 37.0% | > | $60,000 | 37.0% | > | $60,000 | 37.0% | > | $60,000 | 37.0% | > | $60,000 | ||
| 38.0% | > | $62,000 | 38.0% | > | $62,000 | 38.0% | > | $62,000 | 38.0% | > | $62,000 | ||
| 39.0% | > | $64,000 | 39.0% | > | $64,000 | 39.0% | > | $64,000 | 39.0% | > | $64,000 | ||
| 40.0% | > | $66,000 | 40.0% | > | $66,000 | 40.0% | > | $66,000 | 40.0% | > | $66,000 | ||
| 41.0% | > | $68,000 | 41.0% | > | $68,000 | 41.0% | > | $68,000 | 41.0% | > | $68,000 | ||
| 42.0% | > | $70,000 | 42.0% | > | $70,000 | 42.0% | > | $70,000 | 42.0% | > | $70,000 | ||
| 43.0% | > | $72,000 | 43.0% | > | $72,000 | 43.0% | > | $72,000 | 43.0% | > | $72,000 | ||
| 44.0% | > | $74,000 | 44.0% | > | $74,000 | 44.0% | > | $74,000 | 44.0% | > | $74,000 | ||
| 45.0% | > | $76,000 | 45.0% | > | $76,000 | 45.0% | > | $76,000 | 45.0% | > | $76,000 | ||
| 46.0% | > | $78,000 | 46.0% | > | $78,000 | 46.0% | > | $78,000 | 46.0% | > | $78,000 | ||
| 47.0% | > | $80,000 | 47.0% | > | $80,000 | 47.0% | > | $80,000 | 47.0% | > | $80,000 | ||
| 48.0% | > | $82,000 | 48.0% | > | $82,000 | 48.0% | > | $82,000 | 48.0% | > | $82,000 | ||
| 49.0% | > | $84,000 | 49.0% | > | $84,000 | 49.0% | > | $84,000 | 49.0% | > | $84,000 | ||
| 50.0% | > | $86,000 | 50.0% | > | $86,000 | 50.0% | > | $86,000 | 50.0% | > | $86,000 | ||
| 51.0% | > | $88,000 | 51.0% | > | $88,000 | 51.0% | > | $88,000 | 51.0% | > | $88,000 | ||
| 52.0% | > | $90,000 | 52.0% | > | $90,000 | 52.0% | > | $90,000 | 52.0% | > | $90,000 | ||
| 53.0% | > | $92,000 | 53.0% | > | $92,000 | 53.0% | > | $92,000 | 53.0% | > | $92,000 | ||
| 54.0% | > | $94,000 | 54.0% | > | $94,000 | 54.0% | > | $94,000 | 54.0% | > | $94,000 | ||
| 55.0% | > | $96,000 | 55.0% | > | $96,000 | 55.0% | > | $96,000 | 55.0% | > | $96,000 | ||
| 56.0% | > | $98,000 | 56.0% | > | $98,000 | 56.0% | > | $98,000 | 56.0% | > | $98,000 | ||
| 60.0% | > | $100,000 | 60.0% | > | $100,000 | 60.0% | > | $100,000 | 60.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 68.0% | > | $200,000 | 68.0% | > | $200,000 | 68.0% | > | $200,000 | 68.0% | > | $200,000 | ||
| 71.0% | > | $300,000 | 71.0% | > | $300,000 | 71.0% | > | $300,000 | 71.0% | > | $300,000 | ||
| 72.0% | > | $500,000 | 72.0% | > | $500,000 | 72.0% | > | $500,000 | 72.0% | > | $500,000 | ||
| 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | ||
| 1919 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | 4.0% | > | $0 | Last law to change rates was the Revenue Act of 1918. |
| 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | 8.0% | > | $4,000 | ||
| 9.0% | > | $5,000 | 9.0% | > | $5,000 | 9.0% | > | $5,000 | 9.0% | > | $5,000 | ||
| 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | 10.0% | > | $6,000 | ||
| 11.0% | > | $8,000 | 11.0% | > | $8,000 | 11.0% | > | $8,000 | 11.0% | > | $8,000 | ||
| 12.0% | > | $10,000 | 12.0% | > | $10,000 | 12.0% | > | $10,000 | 12.0% | > | $10,000 | ||
| 13.0% | > | $12,000 | 13.0% | > | $12,000 | 13.0% | > | $12,000 | 13.0% | > | $12,000 | ||
| 14.0% | > | $14,000 | 14.0% | > | $14,000 | 14.0% | > | $14,000 | 14.0% | > | $14,000 | ||
| 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | 15.0% | > | $16,000 | ||
| 16.0% | > | $18,000 | 16.0% | > | $18,000 | 16.0% | > | $18,000 | 16.0% | > | $18,000 | ||
| 17.0% | > | $20,000 | 17.0% | > | $20,000 | 17.0% | > | $20,000 | 17.0% | > | $20,000 | ||
| 18.0% | > | $22,000 | 18.0% | > | $22,000 | 18.0% | > | $22,000 | 18.0% | > | $22,000 | ||
| 19.0% | > | $24,000 | 19.0% | > | $24,000 | 19.0% | > | $24,000 | 19.0% | > | $24,000 | ||
| 20.0% | > | $26,000 | 20.0% | > | $26,000 | 20.0% | > | $26,000 | 20.0% | > | $26,000 | ||
| 21.0% | > | $28,000 | 21.0% | > | $28,000 | 21.0% | > | $28,000 | 21.0% | > | $28,000 | ||
| 22.0% | > | $30,000 | 22.0% | > | $30,000 | 22.0% | > | $30,000 | 22.0% | > | $30,000 | ||
| 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | 23.0% | > | $32,000 | ||
| 24.0% | > | $34,000 | 24.0% | > | $34,000 | 24.0% | > | $34,000 | 24.0% | > | $34,000 | ||
| 25.0% | > | $36,000 | 25.0% | > | $36,000 | 25.0% | > | $36,000 | 25.0% | > | $36,000 | ||
| 26.0% | > | $38,000 | 26.0% | > | $38,000 | 26.0% | > | $38,000 | 26.0% | > | $38,000 | ||
| 27.0% | > | $40,000 | 27.0% | > | $40,000 | 27.0% | > | $40,000 | 27.0% | > | $40,000 | ||
| 28.0% | > | $42,000 | 28.0% | > | $42,000 | 28.0% | > | $42,000 | 28.0% | > | $42,000 | ||
| 29.0% | > | $44,000 | 29.0% | > | $44,000 | 29.0% | > | $44,000 | 29.0% | > | $44,000 | ||
| 30.0% | > | $46,000 | 30.0% | > | $46,000 | 30.0% | > | $46,000 | 30.0% | > | $46,000 | ||
| 31.0% | > | $48,000 | 31.0% | > | $48,000 | 31.0% | > | $48,000 | 31.0% | > | $48,000 | ||
| 32.0% | > | $50,000 | 32.0% | > | $50,000 | 32.0% | > | $50,000 | 32.0% | > | $50,000 | ||
| 33.0% | > | $52,000 | 33.0% | > | $52,000 | 33.0% | > | $52,000 | 33.0% | > | $52,000 | ||
| 34.0% | > | $54,000 | 34.0% | > | $54,000 | 34.0% | > | $54,000 | 34.0% | > | $54,000 | ||
| 35.0% | > | $56,000 | 35.0% | > | $56,000 | 35.0% | > | $56,000 | 35.0% | > | $56,000 | ||
| 36.0% | > | $58,000 | 36.0% | > | $58,000 | 36.0% | > | $58,000 | 36.0% | > | $58,000 | ||
| 37.0% | > | $60,000 | 37.0% | > | $60,000 | 37.0% | > | $60,000 | 37.0% | > | $60,000 | ||
| 38.0% | > | $62,000 | 38.0% | > | $62,000 | 38.0% | > | $62,000 | 38.0% | > | $62,000 | ||
| 39.0% | > | $64,000 | 39.0% | > | $64,000 | 39.0% | > | $64,000 | 39.0% | > | $64,000 | ||
| 40.0% | > | $66,000 | 40.0% | > | $66,000 | 40.0% | > | $66,000 | 40.0% | > | $66,000 | ||
| 41.0% | > | $68,000 | 41.0% | > | $68,000 | 41.0% | > | $68,000 | 41.0% | > | $68,000 | ||
| 42.0% | > | $70,000 | 42.0% | > | $70,000 | 42.0% | > | $70,000 | 42.0% | > | $70,000 | ||
| 43.0% | > | $72,000 | 43.0% | > | $72,000 | 43.0% | > | $72,000 | 43.0% | > | $72,000 | ||
| 44.0% | > | $74,000 | 44.0% | > | $74,000 | 44.0% | > | $74,000 | 44.0% | > | $74,000 | ||
| 45.0% | > | $76,000 | 45.0% | > | $76,000 | 45.0% | > | $76,000 | 45.0% | > | $76,000 | ||
| 46.0% | > | $78,000 | 46.0% | > | $78,000 | 46.0% | > | $78,000 | 46.0% | > | $78,000 | ||
| 47.0% | > | $80,000 | 47.0% | > | $80,000 | 47.0% | > | $80,000 | 47.0% | > | $80,000 | ||
| 48.0% | > | $82,000 | 48.0% | > | $82,000 | 48.0% | > | $82,000 | 48.0% | > | $82,000 | ||
| 49.0% | > | $84,000 | 49.0% | > | $84,000 | 49.0% | > | $84,000 | 49.0% | > | $84,000 | ||
| 50.0% | > | $86,000 | 50.0% | > | $86,000 | 50.0% | > | $86,000 | 50.0% | > | $86,000 | ||
| 51.0% | > | $88,000 | 51.0% | > | $88,000 | 51.0% | > | $88,000 | 51.0% | > | $88,000 | ||
| 52.0% | > | $90,000 | 52.0% | > | $90,000 | 52.0% | > | $90,000 | 52.0% | > | $90,000 | ||
| 53.0% | > | $92,000 | 53.0% | > | $92,000 | 53.0% | > | $92,000 | 53.0% | > | $92,000 | ||
| 54.0% | > | $94,000 | 54.0% | > | $94,000 | 54.0% | > | $94,000 | 54.0% | > | $94,000 | ||
| 55.0% | > | $96,000 | 55.0% | > | $96,000 | 55.0% | > | $96,000 | 55.0% | > | $96,000 | ||
| 56.0% | > | $98,000 | 56.0% | > | $98,000 | 56.0% | > | $98,000 | 56.0% | > | $98,000 | ||
| 60.0% | > | $100,000 | 60.0% | > | $100,000 | 60.0% | > | $100,000 | 60.0% | > | $100,000 | ||
| 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | 64.0% | > | $150,000 | ||
| 68.0% | > | $200,000 | 68.0% | > | $200,000 | 68.0% | > | $200,000 | 68.0% | > | $200,000 | ||
| 71.0% | > | $300,000 | 71.0% | > | $300,000 | 71.0% | > | $300,000 | 71.0% | > | $300,000 | ||
| 72.0% | > | $500,000 | 72.0% | > | $500,000 | 72.0% | > | $500,000 | 72.0% | > | $500,000 | ||
| 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | 73.0% | > | $1,000,000 | ||
| 1918 | 6.0% | > | $0 | 6.0% | > | $0 | 6.0% | > | $0 | 6.0% | > | $0 | Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918. |
| 12.0% | > | $4,000 | 12.0% | > | $4,000 | 12.0% | > | $4,000 | 12.0% | > | $4,000 | ||
| 13.0% | > | $5,000 | 13.0% | > | $5,000 | 13.0% | > | $5,000 | 13.0% | > | $5,000 | ||
| 14.0% | > | $6,000 | 14.0% | > | $6,000 | 14.0% | > | $6,000 | 14.0% | > | $6,000 | ||
| 15.0% | > | $8,000 | 15.0% | > | $8,000 | 15.0% | > | $8,000 | 15.0% | > | $8,000 | ||
| 16.0% | > | $10,000 | 16.0% | > | $10,000 | 16.0% | > | $10,000 | 16.0% | > | $10,000 | ||
| 17.0% | > | $12,000 | 17.0% | > | $12,000 | 17.0% | > | $12,000 | 17.0% | > | $12,000 | ||
| 18.0% | > | $14,000 | 18.0% | > | $14,000 | 18.0% | > | $14,000 | 18.0% | > | $14,000 | ||
| 19.0% | > | $16,000 | 19.0% | > | $16,000 | 19.0% | > | $16,000 | 19.0% | > | $16,000 | ||
| 20.0% | > | $18,000 | 20.0% | > | $18,000 | 20.0% | > | $18,000 | 20.0% | > | $18,000 | ||
| 21.0% | > | $20,000 | 21.0% | > | $20,000 | 21.0% | > | $20,000 | 21.0% | > | $20,000 | ||
| 22.0% | > | $22,000 | 22.0% | > | $22,000 | 22.0% | > | $22,000 | 22.0% | > | $22,000 | ||
| 23.0% | > | $24,000 | 23.0% | > | $24,000 | 23.0% | > | $24,000 | 23.0% | > | $24,000 | ||
| 24.0% | > | $26,000 | 24.0% | > | $26,000 | 24.0% | > | $26,000 | 24.0% | > | $26,000 | ||
| 25.0% | > | $28,000 | 25.0% | > | $28,000 | 25.0% | > | $28,000 | 25.0% | > | $28,000 | ||
| 26.0% | > | $30,000 | 26.0% | > | $30,000 | 26.0% | > | $30,000 | 26.0% | > | $30,000 | ||
| 27.0% | > | $32,000 | 27.0% | > | $32,000 | 27.0% | > | $32,000 | 27.0% | > | $32,000 | ||
| 28.0% | > | $34,000 | 28.0% | > | $34,000 | 28.0% | > | $34,000 | 28.0% | > | $34,000 | ||
| 29.0% | > | $36,000 | 29.0% | > | $36,000 | 29.0% | > | $36,000 | 29.0% | > | $36,000 | ||
| 30.0% | > | $38,000 | 30.0% | > | $38,000 | 30.0% | > | $38,000 | 30.0% | > | $38,000 | ||
| 31.0% | > | $40,000 | 31.0% | > | $40,000 | 31.0% | > | $40,000 | 31.0% | > | $40,000 | ||
| 32.0% | > | $42,000 | 32.0% | > | $42,000 | 32.0% | > | $42,000 | 32.0% | > | $42,000 | ||
| 33.0% | > | $44,000 | 33.0% | > | $44,000 | 33.0% | > | $44,000 | 33.0% | > | $44,000 | ||
| 34.0% | > | $46,000 | 34.0% | > | $46,000 | 34.0% | > | $46,000 | 34.0% | > | $46,000 | ||
| 35.0% | > | $48,000 | 35.0% | > | $48,000 | 35.0% | > | $48,000 | 35.0% | > | $48,000 | ||
| 36.0% | > | $50,000 | 36.0% | > | $50,000 | 36.0% | > | $50,000 | 36.0% | > | $50,000 | ||
| 37.0% | > | $52,000 | 37.0% | > | $52,000 | 37.0% | > | $52,000 | 37.0% | > | $52,000 | ||
| 38.0% | > | $54,000 | 38.0% | > | $54,000 | 38.0% | > | $54,000 | 38.0% | > | $54,000 | ||
| 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | 39.0% | > | $56,000 | ||
| 40.0% | > | $58,000 | 40.0% | > | $58,000 | 40.0% | > | $58,000 | 40.0% | > | $58,000 | ||
| 41.0% | > | $60,000 | 41.0% | > | $60,000 | 41.0% | > | $60,000 | 41.0% | > | $60,000 | ||
| 42.0% | > | $62,000 | 42.0% | > | $62,000 | 42.0% | > | $62,000 | 42.0% | > | $62,000 | ||
| 43.0% | > | $64,000 | 43.0% | > | $64,000 | 43.0% | > | $64,000 | 43.0% | > | $64,000 | ||
| 44.0% | > | $66,000 | 44.0% | > | $66,000 | 44.0% | > | $66,000 | 44.0% | > | $66,000 | ||
| 45.0% | > | $68,000 | 45.0% | > | $68,000 | 45.0% | > | $68,000 | 45.0% | > | $68,000 | ||
| 46.0% | > | $70,000 | 46.0% | > | $70,000 | 46.0% | > | $70,000 | 46.0% | > | $70,000 | ||
| 47.0% | > | $72,000 | 47.0% | > | $72,000 | 47.0% | > | $72,000 | 47.0% | > | $72,000 | ||
| 48.0% | > | $74,000 | 48.0% | > | $74,000 | 48.0% | > | $74,000 | 48.0% | > | $74,000 | ||
| 49.0% | > | $76,000 | 49.0% | > | $76,000 | 49.0% | > | $76,000 | 49.0% | > | $76,000 | ||
| 50.0% | > | $78,000 | 50.0% | > | $78,000 | 50.0% | > | $78,000 | 50.0% | > | $78,000 | ||
| 51.0% | > | $80,000 | 51.0% | > | $80,000 | 51.0% | > | $80,000 | 51.0% | > | $80,000 | ||
| 52.0% | > | $82,000 | 52.0% | > | $82,000 | 52.0% | > | $82,000 | 52.0% | > | $82,000 | ||
| 53.0% | > | $84,000 | 53.0% | > | $84,000 | 53.0% | > | $84,000 | 53.0% | > | $84,000 | ||
| 54.0% | > | $86,000 | 54.0% | > | $86,000 | 54.0% | > | $86,000 | 54.0% | > | $86,000 | ||
| 55.0% | > | $88,000 | 55.0% | > | $88,000 | 55.0% | > | $88,000 | 55.0% | > | $88,000 | ||
| 56.0% | > | $90,000 | 56.0% | > | $90,000 | 56.0% | > | $90,000 | 56.0% | > | $90,000 | ||
| 57.0% | > | $92,000 | 57.0% | > | $92,000 | 57.0% | > | $92,000 | 57.0% | > | $92,000 | ||
| 58.0% | > | $94,000 | 58.0% | > | $94,000 | 58.0% | > | $94,000 | 58.0% | > | $94,000 | ||
| 59.0% | > | $96,000 | 59.0% | > | $96,000 | 59.0% | > | $96,000 | 59.0% | > | $96,000 | ||
| 60.0% | > | $98,000 | 60.0% | > | $98,000 | 60.0% | > | $98,000 | 60.0% | > | $98,000 | ||
| 64.0% | > | $100,000 | 64.0% | > | $100,000 | 64.0% | > | $100,000 | 64.0% | > | $100,000 | ||
| 68.0% | > | $150,000 | 68.0% | > | $150,000 | 68.0% | > | $150,000 | 68.0% | > | $150,000 | ||
| 72.0% | > | $200,000 | 72.0% | > | $200,000 | 72.0% | > | $200,000 | 72.0% | > | $200,000 | ||
| 75.0% | > | $300,000 | 75.0% | > | $300,000 | 75.0% | > | $300,000 | 75.0% | > | $300,000 | ||
| 76.0% | > | $500,000 | 76.0% | > | $500,000 | 76.0% | > | $500,000 | 76.0% | > | $500,000 | ||
| 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | 77.0% | > | $1,000,000 | ||
| 1917 | 2.0% | > | $0 | 2.0% | > | $0 | 2.0% | > | $0 | 2.0% | > | $0 | Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1917. |
| 4.0% | > | $2,000 | 4.0% | > | $2,000 | 4.0% | > | $2,000 | 4.0% | > | $2,000 | ||
| 5.0% | > | $5,000 | 5.0% | > | $5,000 | 5.0% | > | $5,000 | 5.0% | > | $5,000 | ||
| 6.0% | > | $7,500 | 6.0% | > | $7,500 | 6.0% | > | $7,500 | 6.0% | > | $7,500 | ||
| 7.0% | > | $10,000 | 7.0% | > | $10,000 | 7.0% | > | $10,000 | 7.0% | > | $10,000 | ||
| 8.0% | > | $12,500 | 8.0% | > | $12,500 | 8.0% | > | $12,500 | 8.0% | > | $12,500 | ||
| 9.0% | > | $15,000 | 9.0% | > | $15,000 | 9.0% | > | $15,000 | 9.0% | > | $15,000 | ||
| 12.0% | > | $20,000 | 12.0% | > | $20,000 | 12.0% | > | $20,000 | 12.0% | > | $20,000 | ||
| 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | 16.0% | > | $40,000 | ||
| 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | 21.0% | > | $60,000 | ||
| 26.0% | > | $80,000 | 26.0% | > | $80,000 | 26.0% | > | $80,000 | 26.0% | > | $80,000 | ||
| 31.0% | > | $100,000 | 31.0% | > | $100,000 | 31.0% | > | $100,000 | 31.0% | > | $100,000 | ||
| 35.0% | > | $150,000 | 35.0% | > | $150,000 | 35.0% | > | $150,000 | 35.0% | > | $150,000 | ||
| 41.0% | > | $200,000 | 41.0% | > | $200,000 | 41.0% | > | $200,000 | 41.0% | > | $200,000 | ||
| 46.0% | > | $250,000 | 46.0% | > | $250,000 | 46.0% | > | $250,000 | 46.0% | > | $250,000 | ||
| 50.0% | > | $300,000 | 50.0% | > | $300,000 | 50.0% | > | $300,000 | 50.0% | > | $300,000 | ||
| 54.0% | > | $500,000 | 54.0% | > | $500,000 | 54.0% | > | $500,000 | 54.0% | > | $500,000 | ||
| 59.0% | > | $750,000 | 59.0% | > | $750,000 | 59.0% | > | $750,000 | 59.0% | > | $750,000 | ||
| 65.0% | > | $1,000,000 | 65.0% | > | $1,000,000 | 65.0% | > | $1,000,000 | 65.0% | > | $1,000,000 | ||
| 66.0% | > | $1,500,000 | 66.0% | > | $1,500,000 | 66.0% | > | $1,500,000 | 66.0% | > | $1,500,000 | ||
| 67.0% | > | $2,000,000 | 67.0% | $2,000,000 | 67.0% | $2,000,000 | 67.0% | $2,000,000 | |||||
| 1916 | 2.0% | > | $0 | 2.0% | > | $0 | 2.0% | > | $0 | 2.0% | > | $0 | Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916. |
| 3.0% | > | $20,000 | 3.0% | > | $20,000 | 3.0% | > | $20,000 | 3.0% | > | $20,000 | ||
| 4.0% | > | $40,000 | 4.0% | > | $40,000 | 4.0% | > | $40,000 | 4.0% | > | $40,000 | ||
| 5.0% | > | $60,000 | 5.0% | > | $60,000 | 5.0% | > | $60,000 | 5.0% | > | $60,000 | ||
| 6.0% | > | $80,000 | 6.0% | > | $80,000 | 6.0% | > | $80,000 | 6.0% | > | $80,000 | ||
| 7.0% | > | $100,000 | 7.0% | > | $100,000 | 7.0% | > | $100,000 | 7.0% | > | $100,000 | ||
| 8.0% | > | $150,000 | 8.0% | > | $150,000 | 8.0% | > | $150,000 | 8.0% | > | $150,000 | ||
| 9.0% | > | $200,000 | 9.0% | > | $200,000 | 9.0% | > | $200,000 | 9.0% | > | $200,000 | ||
| 10.0% | > | $250,000 | 10.0% | > | $250,000 | 10.0% | > | $250,000 | 10.0% | > | $250,000 | ||
| 11.0% | > | $300,000 | 11.0% | > | $300,000 | 11.0% | > | $300,000 | 11.0% | > | $300,000 | ||
| 12.0% | > | $500,000 | 12.0% | > | $500,000 | 12.0% | > | $500,000 | 12.0% | > | $500,000 | ||
| 13.0% | > | $1,000,000 | 13.0% | > | $1,000,000 | 13.0% | > | $1,000,000 | 13.0% | > | $1,000,000 | ||
| 14.0% | > | $1,500,000 | 14.0% | > | $1,500,000 | 14.0% | > | $1,500,000 | 14.0% | > | $1,500,000 | ||
| 15.0% | > | $2,000,000 | 15.0% | > | $2,000,000 | 15.0% | > | $2,000,000 | 15.0% | > | $2,000,000 | ||
| 1915 | 1.0% | > | $0 | 1.0% | > | $0 | 1.0% | > | $0 | 1.0% | > | $0 | Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. |
| 2.0% | > | $20,000 | 2.0% | > | $20,000 | 2.0% | > | $20,000 | 2.0% | > | $20,000 | ||
| 3.0% | > | $50,000 | 3.0% | > | $50,000 | 3.0% | > | $50,000 | 3.0% | > | $50,000 | ||
| 4.0% | > | $75,000 | 4.0% | > | $75,000 | 4.0% | > | $75,000 | 4.0% | > | $75,000 | ||
| 5.0% | > | $100,000 | 5.0% | > | $100,000 | 5.0% | > | $100,000 | 5.0% | > | $100,000 | ||
| 6.0% | > | $250,000 | 6.0% | > | $250,000 | 6.0% | > | $250,000 | 6.0% | > | $250,000 | ||
| 7.0% | > | $500,000 | 7.0% | > | $500,000 | 7.0% | > | $500,000 | 7.0% | > | $500,000 | ||
| 1914 | 1.0% | > | $0 | 1.0% | > | $0 | 1.0% | > | $0 | 1.0% | > | $0 | Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. |
| 2.0% | > | $20,000 | 2.0% | > | $20,000 | 2.0% | > | $20,000 | 2.0% | > | $20,000 | ||
| 3.0% | > | $50,000 | 3.0% | > | $50,000 | 3.0% | > | $50,000 | 3.0% | > | $50,000 | ||
| 4.0% | > | $75,000 | 4.0% | > | $75,000 | 4.0% | > | $75,000 | 4.0% | > | $75,000 | ||
| 5.0% | > | $100,000 | 5.0% | > | $100,000 | 5.0% | > | $100,000 | 5.0% | > | $100,000 | ||
| 6.0% | > | $250,000 | 6.0% | > | $250,000 | 6.0% | > | $250,000 | 6.0% | > | $250,000 | ||
| 7.0% | > | $500,000 | 7.0% | > | $500,000 | 7.0% | > | $500,000 | 7.0% | > | $500,000 | ||
| 1913 | 1.0% | > | $0 | 1.0% | > | $0 | 1.0% | > | $0 | 1.0% | > | $0 | Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. |
| 2.0% | > | $20,000 | 2.0% | > | $20,000 | 2.0% | > | $20,000 | 2.0% | > | $20,000 | ||
| 3.0% | > | $50,000 | 3.0% | > | $50,000 | 3.0% | > | $50,000 | 3.0% | > | $50,000 | ||
| 4.0% | > | $75,000 | 4.0% | > | $75,000 | 4.0% | > | $75,000 | 4.0% | > | $75,000 | ||
| 5.0% | > | $100,000 | 5.0% | > | $100,000 | 5.0% | > | $100,000 | 5.0% | > | $100,000 | ||
| 6.0% | > | $250,000 | 6.0% | > | $250,000 | 6.0% | > | $250,000 | 6.0% | > | $250,000 | ||
| 7.0% | > | $500,000 | 7.0% | > | $500,000 | 7.0% | > | $500,000 | 7.0% | > | $500,000 | ||
| 1895-1912 | No income tax | Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913. | |||||||||||
| 1894 | 2.0% | > | $4,000 | 2.0% | > | $4,000 | 2.0% | > | $4,000 | 2.0% | > | $4,000 | Last law to change rates was the Wilson-Gorman Tariff Act of 1894. Declared unconstitutional by the Supreme Court in 1895 in Pollock v. Farmers’ Loan & Trust Co . |
| 1873-1893 | No income tax | Last law to change rates was the Revenue Act of 1873. | |||||||||||
| 1872 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | Last law to change rates was the Revenue Act of 1870. |
| 1871 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | Last law to change rates was the Revenue Act of 1870. |
| 1870 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | 2.5% | > | $2,000 | Last law to change rates was the Revenue Act of 1870. |
| 1869 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | Last law to change rates was the Revenue Act of 1867. |
| 1868 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | Last law to change rates was the Revenue Act of 1867. |
| 1867 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | 5.0% | > | $1,000 | Last law to change rates was the Revenue Act of 1867. |
| 1866 | 5.0% | > | $600 | 5.0% | > | $600 | 5.0% | > | $600 | 5.0% | > | $600 | Last law to change rates was the Revenue Act of 1864 |
| 7.5% | > | $5,000 | 7.5% | > | $5,000 | 7.5% | > | $5,000 | 7.5% | > | $5,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 1865 | 5.0% | > | $600 | 5.0% | > | $600 | 5.0% | > | $600 | 5.0% | > | $600 | Last law to change rates was the Revenue Act of 1864. |
| 7.5% | > | $5,000 | 7.5% | > | $5,000 | 7.5% | > | $5,000 | 7.5% | > | $5,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 1864 | 5.0% | > | $600 | 5.0% | > | $600 | 5.0% | > | $600 | 5.0% | > | $600 | Last law to change rates was the Revenue Act of 1864. |
| 7.5% | > | $5,000 | 7.5% | > | $5,000 | 7.5% | > | $5,000 | 7.5% | > | $5,000 | ||
| 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | 10.0% | > | $10,000 | ||
| 1863 | 3.0% | > | $600 | 3.0% | > | $600 | 3.0% | > | $600 | 3.0% | > | $600 | Last law to change rates was the Revenue Act of 1862. |
| 5.0% | > | $10,000 | 5.0% | > | $10,000 | 5.0% | > | $10,000 | 5.0% | > | $10,000 | ||
| 1862 | 3.0% | > | $600 | 3.0% | > | $600 | 3.0% | > | $600 | 3.0% | > | $600 | Last law to change rates was the Revenue Act of 1862. |
| 5.0% | > | $10,000 | 5.0% | > | $10,000 | 5.0% | > | $10,000 | 5.0% | > | $10,000 | ||