Average Tax Rates by Factor Income

Federal Only

Same 1984 National Sample for all States and Years

Year Wages Interest
Received 		Dividends Qualified
Dividends 		ST_Gain LT_Gain Pensions Propietors Property
Tax 		Mortage
Interest
Paid 		Cash Gifts
1960 12.59 18.47 30.80 29.40 28.70 14.99 13.90 17.88 -17.31 -19.91 -0.00
1961 12.69 18.62 30.94 29.55 28.78 15.04 14.04 18.00 -17.51 -20.10 -0.00
1962 13.10 19.22 31.74 30.27 29.26 15.25 14.58 18.55 -18.25 -20.80 -0.00
1963 13.36 19.65 32.26 30.79 29.70 15.41 14.96 18.94 -18.63 -21.25 -0.00
1964 11.87 17.80 29.42 28.14 27.99 14.85 13.49 17.03 -16.98 -19.47 -0.00
1965 11.33 17.05 27.46 26.19 27.15 14.62 12.94 16.27 -16.51 -18.93 -0.00
1966 11.89 17.85 28.45 27.12 27.77 14.90 13.67 17.01 -17.55 -20.03 -0.00
1967 12.23 18.35 29.09 27.72 28.13 15.05 14.15 17.46 -18.16 -20.71 -0.00
1968 13.55 20.31 32.07 30.52 31.01 16.38 15.75 19.36 -20.29 -23.00 -0.00
1969 14.40 21.51 33.57 31.87 33.53 17.71 16.86 20.56 -21.86 -24.56 -0.00
1970 13.64 20.61 32.07 30.45 32.87 18.02 16.07 19.47 -20.98 -23.50 -0.00
1971 12.70 19.44 31.14 29.78 32.99 18.31 14.90 18.78 -18.04 -20.63 -0.00
1972 12.55 19.47 31.87 30.45 34.00 19.01 14.64 18.91 -16.69 -18.85 -0.00
1973 13.26 20.45 32.80 31.49 35.07 19.37 15.63 19.78 -18.10 -20.60 -0.00
1974 13.85 21.27 33.66 32.31 35.74 19.68 16.43 20.50 -19.42 -22.18 -0.00
1975 12.81 20.63 34.17 32.81 35.91 19.78 15.78 19.73 -17.67 -20.10 -0.00
1976 13.05 20.77 34.10 32.82 36.45 19.90 16.21 20.24 -18.22 -20.40 -0.00
1977 13.60 21.68 34.09 32.69 33.78 17.56 17.04 18.95 -21.86 -24.10 -25.12
1978 14.44 22.49 34.24 32.89 34.82 13.86 18.19 19.68 -23.91 -26.42 -26.81
1979 13.55 21.67 33.95 32.58 29.86 15.36 17.58 19.06 -23.76 -26.31 -25.34
1980 14.21 22.56 34.48 33.13 31.04 15.64 18.45 19.70 -25.19 -27.85 -26.55
1981 14.87 21.46 34.55 32.94 31.43 14.81 19.18 20.25 -26.86 -29.68 -26.41
1982 13.80 21.26 30.51 29.28 29.27 13.03 18.19 18.81 -25.35 -27.98 -25.37
1983 12.84 20.05 28.98 27.66 27.91 13.44 17.20 17.93 -23.08 -25.79 -23.71
1984 13.05 20.80 29.79 28.37 27.96 13.66 18.26 17.95 -23.34 -26.11 -24.32
1985 13.30 21.16 29.90 28.63 28.26 13.82 18.61 18.29 -23.42 -26.43 -25.39
1986 13.40 21.33 29.98 28.78 28.38 13.93 18.73 18.44 -22.92 -26.20 -27.00
1987 12.39 20.41 27.64 27.02 27.11 21.60 17.10 18.14 -22.07 -24.06 -22.38
1988 12.12 19.35 24.56 24.13 25.16 22.65 16.37 16.80 -19.63 -21.28 -19.63
1989 12.37 19.59 24.68 24.20 25.14 22.63 16.66 17.01 -20.26 -21.74 -20.05
1990 12.42 19.61 24.66 24.14 25.12 22.60 16.71 17.06 -20.34 -21.79 -20.10
1991 12.20 19.37 25.04 24.40 25.59 22.30 16.35 17.15 -19.62 -21.23 -19.66
1992 12.03 19.24 24.91 24.24 25.53 22.25 16.15 17.01 -19.35 -21.04 -19.48
1993 12.30 19.78 26.73 25.80 26.57 22.18 16.38 17.95 -19.96 -21.54 -20.27
1994 12.56 20.41 27.14 26.50 26.62 22.32 17.11 18.14 -20.40 -21.84 -20.55
1995 12.70 20.55 27.28 26.61 26.60 22.34 17.32 18.28 -20.68 -22.03 -20.72
1996 12.82 20.68 27.37 26.71 26.63 22.35 17.49 18.40 -20.91 -22.23 -20.89
1997 12.89 20.53 27.10 26.36 25.92 15.90 17.68 18.52 -21.03 -22.39 -20.64
1998 12.69 20.67 27.35 26.54 26.76 15.77 17.73 17.87 -21.11 -22.57 -20.75
1999 12.94 20.99 27.71 26.91 27.04 15.83 18.17 18.16 -21.57 -23.03 -21.07
2000 13.37 21.46 27.66 27.22 26.39 16.81 18.71 18.80 -20.31 -23.56 -21.35
2001 12.45 20.61 26.94 26.41 26.45 16.86 17.55 18.01 -19.76 -23.17 -20.92
2002 12.25 20.31 26.59 26.10 26.28 16.89 17.31 17.72 -19.16 -22.75 -20.54
2003 11.16 18.53 23.18 13.01 26.60 15.53 15.75 16.14 -16.48 -20.37 -18.25
2004 11.37 18.90 23.62 13.44 25.76 12.78 16.26 16.34 -16.63 -21.16 -18.81
2005 11.61 19.26 23.85 13.71 25.75 12.86 16.72 16.56 -16.79 -21.61 -19.11
2006 11.74 19.39 23.85 13.70 26.13 12.82 16.97 16.58 -16.83 -21.84 -19.32
2007 11.72 19.37 23.74 13.78 26.64 12.89 16.98 16.56 -16.71 -21.81 -19.26
2008 11.66 19.30 24.27 12.77 26.85 12.49 16.92 16.45 -17.06 -21.46 -19.20
2009 10.21 18.85 24.48 12.84 28.13 12.50 16.26 15.56 -15.96 -20.38 -18.39
2010 10.33 18.94 24.54 12.85 28.13 12.50 16.44 15.59 -15.48 -21.00 -18.88
2011 11.28 18.89 24.15 12.60 27.21 12.42 16.48 16.13 -15.61 -21.18 -18.98
2012 11.32 18.94 24.04 12.51 27.57 12.39 16.56 16.15 -15.74 -21.25 -19.02
2013 11.26 19.61 26.85 15.02 29.76 16.60 16.37 17.06 -15.94 -20.91 -19.08
2014 11.62 19.94 26.64 14.94 29.22 16.69 16.86 17.40 -16.21 -21.24 -19.28
2015 11.76 20.07 26.71 14.96 29.37 16.74 17.03 17.53 -16.46 -21.46 -19.46
2016 11.84 20.17 26.90 15.00 29.47 16.74 17.12 17.59 -16.62 -21.63 -19.60
2017 11.92 20.25 26.90 15.09 29.57 16.81 17.27 17.68 -16.72 -21.75 -19.70

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