Average Tax Rates by Factor Income

Federal Only

Same 1984 Sample for all Years

Year Wages Interest
Received 		Dividends Qualified
Dividends 		ST_Gain LT_Gain Pensions Propietors Property
Tax 		Mortage
Interest
Paid 		Cash Gifts
1960 12.56 18.39 31.74 29.96 31.41 15.34 15.09 17.46 -18.25 -19.04 -0.00
1961 12.67 18.53 31.94 30.15 31.49 15.39 15.23 17.57 -18.41 -19.20 -0.00
1962 13.08 19.10 32.72 30.92 32.01 15.59 15.74 18.09 -19.06 -19.83 -0.00
1963 13.34 19.45 33.25 31.42 32.37 15.69 16.07 18.39 -19.51 -20.28 -0.00
1964 11.87 17.61 30.23 28.59 29.39 15.11 14.42 16.49 -17.90 -18.58 -0.00
1965 11.34 16.91 28.43 26.76 28.01 14.86 13.80 15.71 -17.40 -18.02 -0.00
1966 11.91 17.68 29.46 27.78 28.66 15.15 14.52 16.41 -18.41 -19.03 -0.00
1967 12.24 18.15 30.09 28.39 29.02 15.32 14.95 16.82 -19.02 -19.65 -0.00
1968 13.57 20.10 33.13 31.29 31.77 16.69 16.60 18.67 -21.21 -21.90 -0.00
1969 14.44 21.28 34.74 32.84 36.03 18.27 17.70 19.79 -22.77 -23.48 -0.00
1970 13.67 20.28 33.06 31.30 34.89 18.49 16.80 18.71 -21.84 -22.47 -0.00
1971 12.73 19.02 31.66 30.01 34.57 18.65 15.68 17.99 -18.82 -19.52 -0.00
1972 12.57 19.04 32.20 30.55 35.34 19.29 15.47 18.15 -17.30 -17.88 -0.00
1973 13.29 20.00 33.38 31.73 36.11 19.70 16.38 19.00 -18.81 -19.50 -0.00
1974 13.89 20.82 34.39 32.72 36.77 20.05 17.15 19.74 -20.15 -20.92 -0.00
1975 12.78 20.41 34.61 32.92 36.91 20.15 16.59 19.11 -18.37 -19.10 -0.00
1976 13.01 20.60 34.93 33.18 40.62 20.31 16.95 19.57 -18.85 -19.35 -0.00
1977 13.59 21.22 33.73 31.94 31.46 18.13 17.79 18.38 -22.63 -22.45 -21.47
1978 14.45 22.10 34.58 32.75 31.14 14.35 18.83 19.17 -24.72 -24.65 -23.32
1979 13.55 21.32 34.24 32.44 29.34 15.90 18.08 18.40 -24.74 -24.69 -23.11
1980 14.20 22.13 34.95 33.06 29.85 16.16 18.89 19.06 -26.37 -26.26 -24.49
1981 14.87 21.19 34.87 33.16 28.47 15.15 19.62 19.61 -28.10 -28.10 -25.88
1982 13.79 20.81 30.85 29.31 24.82 13.30 18.53 18.26 -26.49 -26.56 -24.47
1983 12.81 19.54 28.99 27.49 24.07 13.96 17.44 17.26 -24.15 -24.48 -23.01
1984 13.02 20.39 29.82 28.37 24.15 14.16 18.42 17.40 -24.57 -24.86 -23.82
1985 13.26 20.74 30.14 28.70 24.31 14.30 18.80 17.69 -24.59 -25.15 -24.87
1986 13.36 20.87 30.28 28.83 24.40 14.39 18.89 17.81 -24.00 -24.93 -26.79
1987 12.39 20.04 27.98 26.96 24.30 22.11 17.64 17.88 -22.58 -22.85 -20.62
1988 12.11 18.82 24.56 23.95 21.11 23.15 17.08 16.50 -19.79 -20.17 -17.58
1989 12.37 19.09 24.65 24.06 21.20 23.19 17.40 16.71 -20.27 -20.65 -18.00
1990 12.43 19.14 24.61 24.03 21.21 23.19 17.46 16.77 -20.38 -20.72 -18.05
1991 12.21 19.04 25.05 24.38 22.08 22.86 17.21 16.85 -19.77 -20.12 -17.57
1992 12.04 18.92 24.97 24.30 22.01 22.82 17.06 16.73 -19.60 -19.94 -17.43
1993 12.31 19.55 26.71 25.87 24.18 22.79 17.36 17.59 -20.21 -20.43 -18.29
1994 12.59 20.23 27.27 26.51 24.30 22.90 18.04 17.76 -20.60 -20.70 -18.56
1995 12.72 20.40 27.34 26.60 24.36 22.94 18.23 17.90 -20.86 -20.93 -18.77
1996 12.86 20.57 27.43 26.70 24.47 23.02 18.39 18.05 -21.01 -21.17 -18.96
1997 12.94 20.45 27.25 26.46 23.35 16.38 18.53 18.04 -21.19 -21.39 -19.09
1998 12.70 20.44 27.32 26.49 22.95 16.22 18.56 17.12 -21.26 -21.54 -19.19
1999 12.94 20.76 27.59 26.76 23.08 16.27 18.90 17.36 -21.75 -22.01 -19.59
2000 13.35 21.33 27.83 27.11 23.76 17.70 19.26 17.97 -20.33 -22.71 -20.10
2001 12.44 20.54 27.26 26.46 23.47 17.74 18.25 17.25 -19.76 -22.29 -19.69
2002 12.25 20.25 26.88 26.06 23.23 17.77 17.99 17.01 -19.02 -21.85 -19.28
2003 11.20 18.54 23.18 12.87 21.56 15.94 16.39 15.59 -16.36 -19.36 -16.94
2004 11.42 18.81 23.39 13.21 21.30 13.28 16.68 15.79 -16.37 -20.14 -17.61
2005 11.65 19.10 23.61 13.37 21.45 13.36 16.97 16.05 -16.40 -20.56 -17.94
2006 11.77 19.21 23.63 13.39 21.34 13.34 17.12 16.10 -16.53 -20.78 -18.17
2007 11.76 19.20 23.66 13.42 21.37 13.34 17.10 16.09 -16.45 -20.72 -18.11
2008 11.70 19.24 23.94 12.45 21.35 12.87 17.14 16.00 -16.80 -20.31 -17.79
2009 10.23 18.72 23.62 12.22 21.25 12.79 16.49 15.08 -15.82 -19.22 -16.83
2010 10.37 18.81 23.60 12.24 21.17 12.78 16.63 15.12 -15.27 -19.86 -17.42
2011 11.32 18.83 23.63 12.23 21.13 12.75 16.69 15.63 -15.41 -20.04 -17.56
2012 11.37 18.87 23.65 12.23 21.16 12.74 16.75 15.66 -15.58 -20.09 -17.62
2013 11.30 19.57 26.27 14.62 24.99 17.04 16.65 16.46 -15.86 -19.71 -17.45
2014 11.66 19.95 26.63 14.88 25.19 17.19 17.08 16.82 -16.13 -20.07 -17.78
2015 11.80 20.11 26.78 15.01 25.26 17.25 17.24 16.97 -16.30 -20.30 -17.98
2016 11.88 20.21 26.86 15.08 25.31 17.30 17.35 17.05 -16.41 -20.47 -18.13
2017 11.96 20.31 26.93 15.15 25.35 17.33 17.45 17.13 -16.50 -20.59 -18.23

See https://www.nber.org/taxsim/average-tax-rates for notes