Average Tax Rates by Factor Income
Federal Only
Actual PUF file with some imputed states
Year | Wages | Interest Received | Dividends | Qualified Dividends | ST_Gain | LT_Gain | Pensions | Propietors | Property Tax | Mortage Interest Paid | Cash Gifts |
1960 | 12.51 | na | 42.31 | 39.49 | na | 14.12 | na | na | na | na | -0.00 |
1961 | 12.73 | na | 42.79 | 39.95 | na | 14.23 | na | na | na | na | -0.00 |
1962 | 13.03 | 22.87 | 40.94 | 37.54 | 27.26 | 15.49 | 12.44 | 18.96 | -19.98 | na | -0.00 |
1963 | 13.35 | 23.42 | 41.66 | 38.20 | 27.79 | 15.66 | 12.89 | 19.43 | -20.49 | na | -0.00 |
1964 | 11.89 | 20.91 | 38.99 | 36.41 | 27.04 | 15.47 | 11.47 | 17.75 | -18.20 | -16.82 | -0.00 |
1965 | 11.50 | 20.28 | 37.11 | 34.62 | 26.18 | 15.26 | 11.06 | 17.23 | -18.00 | -16.70 | -0.00 |
1966 | 11.91 | 20.38 | 37.02 | 34.82 | 25.90 | 15.12 | 11.48 | 18.55 | -18.25 | -17.43 | -0.00 |
1967 | 11.72 | 19.80 | 35.50 | 32.87 | 29.54 | 15.71 | 11.80 | 18.38 | na | na | na |
1968 | 13.80 | 23.68 | 41.12 | 38.87 | 35.07 | 18.14 | 14.27 | 22.91 | -21.95 | -21.46 | -0.00 |
1969 | 13.79 | 22.76 | 38.12 | 35.15 | 25.80 | 18.15 | 13.96 | 21.07 | na | na | na |
1970 | 13.72 | 22.99 | 38.06 | 35.66 | 28.61 | 16.74 | 14.75 | 21.62 | -22.12 | -22.21 | -0.00 |
1971 | 12.16 | 21.16 | 34.39 | 31.51 | 27.19 | 16.44 | 13.65 | 19.15 | na | na | na |
1972 | 12.89 | 22.29 | 36.74 | 34.66 | 29.77 | 17.56 | 14.91 | 20.60 | -17.80 | -17.16 | -0.00 |
1973 | 13.50 | 23.41 | 37.49 | 35.33 | 27.86 | 16.11 | 15.72 | 21.57 | -19.51 | -18.55 | -0.00 |
1974 | 13.70 | 23.84 | 37.93 | 35.51 | 29.07 | 14.96 | 15.70 | 21.80 | na | na | -0.00 |
1975 | 13.51 | 23.04 | 38.78 | 36.51 | 28.19 | 15.11 | 15.48 | 21.37 | -19.98 | -18.72 | -0.00 |
1976 | 13.41 | 23.07 | 39.17 | 36.69 | 34.95 | 16.51 | 15.26 | 20.86 | na | -22.84 | -0.00 |
1977 | 13.90 | 23.02 | 36.59 | 34.23 | 23.08 | 13.92 | 15.82 | 19.28 | -24.54 | -22.39 | -25.24 |
1978 | 14.07 | 23.21 | 36.26 | 33.55 | 27.86 | 10.63 | 16.62 | 18.36 | na | -26.86 | -31.83 |
1979 | 14.35 | 24.05 | 38.49 | 36.10 | 29.81 | 14.69 | 16.73 | 21.30 | -28.33 | -25.78 | -30.33 |
1980 | 15.28 | 25.15 | 39.55 | 37.15 | 31.64 | 15.03 | 18.87 | 21.95 | -29.81 | -27.58 | -31.73 |
1981 | 15.66 | 23.39 | 36.77 | 34.65 | 26.21 | 13.99 | 19.89 | 20.70 | -30.31 | -28.98 | -31.69 |
1982 | 14.37 | 21.92 | 32.30 | 30.71 | 25.75 | 13.64 | 18.88 | 19.43 | -27.65 | -27.29 | -28.50 |
1983 | 13.30 | 19.93 | 30.23 | 28.70 | 25.90 | 13.92 | 17.90 | 18.36 | -24.99 | -25.13 | -26.51 |
1984 | 13.02 | 20.39 | 29.82 | 28.37 | 24.15 | 14.16 | 18.43 | 17.40 | -24.56 | -24.85 | -23.81 |
1985 | 13.05 | 20.32 | 29.75 | 28.20 | 23.46 | 13.89 | 18.22 | 17.71 | -24.70 | -25.34 | -24.28 |
1986 | 13.33 | 19.84 | 28.07 | 26.85 | 25.30 | 15.12 | 18.07 | 18.31 | -23.86 | -25.36 | -26.26 |
1987 | 13.08 | 19.23 | 26.51 | 25.52 | 25.42 | 20.96 | 16.74 | 18.27 | -23.64 | -23.38 | -24.68 |
1988 | 12.86 | 18.49 | 23.77 | 23.18 | 22.50 | 22.88 | 16.37 | 17.29 | -21.53 | -20.48 | -21.92 |
1989 | 12.90 | 18.96 | 23.82 | 23.25 | 22.90 | 22.06 | 16.51 | 17.32 | -21.74 | -20.71 | -22.31 |
1990 | 12.86 | 18.90 | 23.45 | 22.79 | 22.62 | 21.18 | 16.28 | 17.43 | -21.79 | -20.55 | -22.27 |
1991 | 12.74 | 18.82 | 24.04 | 23.31 | 23.51 | 20.39 | 15.90 | 17.61 | -21.10 | -20.07 | -21.39 |
1992 | 12.88 | 18.48 | 23.82 | 23.11 | 24.73 | 20.95 | 15.57 | 17.70 | -20.92 | -19.85 | -21.23 |
1993 | 13.13 | 19.83 | 25.14 | 24.35 | 26.29 | 20.50 | 15.59 | 18.90 | -21.60 | -20.17 | -22.58 |
1994 | 12.97 | 20.37 | 25.55 | 24.68 | 25.11 | 20.36 | 15.97 | 18.63 | -21.92 | -20.10 | -22.68 |
1995 | 13.19 | 21.19 | 26.33 | 25.60 | 26.53 | 21.40 | 16.57 | 18.76 | -22.09 | -20.30 | -23.10 |
1996 | 13.42 | 21.86 | 26.97 | 26.28 | 28.33 | 22.74 | 17.19 | 19.01 | -22.70 | -21.17 | -23.81 |
1997 | 13.81 | 22.23 | 27.38 | 26.69 | 28.92 | 19.29 | 17.71 | 19.33 | -22.88 | -21.30 | -24.17 |
1998 | 13.72 | 22.64 | 27.93 | 27.15 | 28.82 | 17.74 | 18.14 | 19.99 | -23.06 | -21.42 | -24.14 |
1999 | 14.20 | 23.33 | 28.33 | 27.65 | 30.13 | 17.96 | 18.48 | 20.64 | -23.26 | -21.68 | -24.42 |
2000 | 14.76 | 24.08 | 28.77 | 28.11 | 30.13 | 17.95 | 18.93 | 21.08 | -22.15 | -21.95 | -24.49 |
2001 | 13.01 | 22.25 | 26.85 | 26.03 | 27.12 | 17.26 | 17.02 | 19.56 | -21.39 | -21.02 | -23.41 |
2002 | 12.20 | 20.96 | 25.57 | 24.74 | 23.97 | 17.30 | 15.93 | 18.70 | -20.11 | -20.14 | -22.68 |
2003 | 10.77 | 18.77 | 19.51 | 12.04 | 21.38 | 16.26 | 13.97 | 16.13 | -17.19 | -17.83 | -20.48 |
2004 | 11.07 | 19.78 | 20.30 | 12.79 | 23.38 | 13.36 | 14.36 | 16.78 | -16.43 | -18.28 | -20.99 |
2005 | 11.31 | 20.58 | 21.33 | 12.97 | 23.47 | 13.37 | 14.84 | 17.49 | -15.96 | -18.59 | -21.27 |
2006 | 11.20 | 21.44 | 22.90 | 13.77 | 23.59 | 14.46 | 15.19 | 17.61 | -15.98 | -18.38 | -20.86 |
2007 | 11.72 | 21.72 | 24.02 | 13.98 | 24.47 | 13.75 | 16.02 | 17.71 | -15.56 | -18.43 | -21.84 |
2008 | 11.33 | 20.12 | 21.68 | 12.01 | 24.18 | 11.83 | 15.43 | 17.29 | -15.72 | -18.19 | -21.68 |
2009 | na | na | na | na | na | na | na | na | na | na | na |
2010 | na | na | na | na | na | na | na | na | na | na | na |
2011 | na | na | na | na | na | na | na | na | na | na | na |
2012 | na | na | na | na | na | na | na | na | na | na | na |
See https://www.nber.org/taxsim/average-tax-rates for notes