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 | 12.51 | na | 43.26 | 40.62 | na | 16.77 | na | na | na | na | -0.00 |
| 1961 | 12.73 | na | 43.68 | 41.06 | na | 16.89 | na | na | na | na | -0.00 |
| 1962 | 12.94 | 26.30 | 41.86 | 38.17 | 38.02 | 16.14 | 9.78 | 19.61 | -19.72 | na | -0.00 |
| 1963 | 13.26 | 26.88 | 42.69 | 38.87 | 38.82 | 16.34 | 10.33 | 20.08 | -20.24 | na | -0.00 |
| 1964 | 11.95 | 19.45 | 37.50 | 34.56 | 40.25 | 14.57 | 14.33 | 18.05 | -17.86 | -17.04 | -0.00 |
| 1965 | 11.55 | 18.75 | 35.60 | 32.81 | 39.31 | 14.37 | 13.61 | 17.51 | -17.64 | -16.94 | -0.00 |
| 1966 | 11.88 | 19.95 | 38.45 | 36.48 | 14.01 | 15.14 | 11.29 | 20.55 | -17.69 | -17.76 | -0.00 |
| 1967 | 11.65 | 21.02 | 38.28 | 35.21 | 21.96 | 15.99 | 11.88 | 18.76 | na | na | na |
| 1968 | 13.97 | 24.43 | 39.98 | 38.04 | 35.30 | 18.04 | 15.72 | 22.97 | -23.03 | -21.83 | -0.00 |
| 1969 | 13.80 | 19.85 | 39.34 | 35.61 | 28.34 | 19.32 | 15.57 | 22.13 | na | na | na |
| 1970 | 13.77 | 20.96 | 38.67 | 36.31 | 30.62 | 14.60 | 13.14 | 22.56 | -21.73 | -22.42 | -0.00 |
| 1971 | 12.43 | 20.04 | 34.43 | 31.99 | 33.51 | 16.99 | 14.55 | 19.10 | na | na | na |
| 1972 | 13.10 | 22.45 | 36.45 | 33.86 | 32.77 | 18.21 | 12.21 | 20.39 | -17.19 | -17.22 | -0.00 |
| 1973 | 13.25 | 20.18 | 40.73 | 38.59 | 41.65 | 15.27 | 13.12 | 21.65 | -18.00 | -17.94 | -0.00 |
| 1974 | 13.50 | 24.54 | 37.60 | 35.33 | 24.90 | 15.47 | 21.84 | 22.28 | na | na | -0.00 |
| 1975 | 13.36 | 23.70 | 40.40 | 38.21 | 26.40 | 15.65 | 14.24 | 21.00 | -18.49 | -18.21 | -0.00 |
| 1976 | 13.24 | 24.30 | 40.39 | 37.91 | 49.58 | 18.17 | 15.99 | 21.03 | na | -22.61 | -0.00 |
| 1977 | 13.70 | 23.29 | 39.36 | 36.52 | 27.59 | 16.20 | 16.76 | 19.74 | -27.99 | -25.76 | -29.94 |
| 1978 | 13.59 | 25.05 | 38.21 | 35.75 | 29.89 | 11.23 | 15.55 | 18.39 | na | -27.63 | -33.29 |
| 1979 | 14.11 | 23.38 | 34.93 | 32.68 | 31.26 | 14.35 | 16.39 | 22.00 | -27.90 | -26.05 | -29.75 |
| 1980 | 15.24 | 26.33 | 39.26 | 36.64 | 32.68 | 15.49 | 17.44 | 21.51 | -29.64 | -27.56 | -31.18 |
| 1981 | 15.55 | 22.89 | 35.48 | 33.07 | 21.72 | 13.74 | 20.00 | 18.34 | -30.24 | -28.07 | -29.88 |
| 1982 | 14.27 | 20.39 | 30.23 | 28.53 | 19.42 | 13.22 | 19.92 | 18.45 | -25.87 | -26.82 | -27.84 |
| 1983 | 13.12 | 20.36 | 31.79 | 30.19 | 29.94 | 13.83 | 17.11 | 17.17 | -25.33 | -24.69 | -27.57 |
| 1984 | 13.05 | 20.79 | 29.78 | 28.36 | 27.94 | 13.66 | 18.25 | 17.94 | -23.34 | -26.10 | -24.32 |
| 1985 | 12.96 | 20.19 | 29.76 | 28.84 | 20.29 | 14.84 | 17.85 | 17.07 | -24.50 | -24.44 | -24.00 |
| 1986 | 13.43 | 20.14 | 28.16 | 26.69 | 29.64 | 16.24 | 18.98 | 17.53 | -24.05 | -25.55 | -25.31 |
| 1987 | 12.84 | 19.53 | 27.08 | 25.68 | 23.37 | 23.03 | 16.18 | 17.50 | -23.21 | -23.33 | -23.18 |
| 1988 | 13.02 | 18.24 | 24.03 | 23.70 | 23.24 | 24.62 | 17.54 | 18.03 | -21.80 | -20.56 | -21.98 |
| 1989 | 12.90 | 19.23 | 23.15 | 22.70 | 23.77 | 22.17 | 15.48 | 17.51 | -21.85 | -21.14 | -23.41 |
| 1990 | 12.95 | 18.95 | 21.69 | 21.12 | 25.21 | 21.74 | 15.31 | 17.12 | -21.74 | -21.22 | -22.50 |
| 1991 | 12.77 | 18.84 | 24.75 | 24.34 | 24.67 | 22.33 | 16.38 | 17.25 | -20.68 | -19.38 | -21.07 |
| 1992 | 12.59 | 17.79 | 23.22 | 22.42 | 23.28 | 21.97 | 14.42 | 19.54 | -20.23 | -19.76 | -20.07 |
| 1993 | 13.09 | 20.90 | 25.91 | 25.20 | 30.65 | 23.86 | 14.38 | 18.58 | -20.72 | -20.19 | -24.40 |
| 1994 | 12.92 | 19.68 | 26.06 | 24.87 | 28.92 | 21.60 | 15.03 | 19.41 | -21.05 | -18.83 | -22.69 |
| 1995 | 13.02 | 22.08 | 27.87 | 27.38 | 28.31 | 22.13 | 16.74 | 17.80 | -21.98 | -19.93 | -22.74 |
| 1996 | 13.44 | 21.13 | 26.21 | 25.70 | 30.03 | 23.13 | 17.54 | 19.07 | -23.08 | -21.10 | -23.95 |
| 1997 | 14.05 | 24.03 | 26.84 | 26.46 | 28.38 | 19.14 | 16.64 | 18.72 | -21.91 | -20.99 | -23.14 |
| 1998 | 13.68 | 22.18 | 27.66 | 26.85 | 30.27 | 17.82 | 17.90 | 20.02 | -22.69 | -21.53 | -23.54 |
| 1999 | 14.50 | 22.59 | 27.80 | 27.15 | 29.89 | 18.25 | 17.29 | 21.01 | -22.04 | -21.61 | -24.67 |
| 2000 | 14.82 | 23.49 | 28.65 | 27.62 | 30.88 | 18.16 | 19.52 | 20.05 | -22.52 | -22.28 | -24.41 |
| 2001 | 12.87 | 23.87 | 26.44 | 25.46 | 23.66 | 17.82 | 18.48 | 20.20 | -21.76 | -20.91 | -22.99 |
| 2002 | 12.25 | 22.55 | 25.88 | 24.50 | 27.96 | 16.89 | 16.77 | 17.01 | -20.00 | -20.47 | -20.30 |
| 2003 | 10.79 | 19.63 | 21.09 | 12.05 | 23.02 | 16.17 | 13.67 | 16.17 | -17.61 | -17.74 | -20.12 |
| 2004 | 10.85 | 20.15 | 23.51 | 13.46 | 21.49 | 14.25 | 14.26 | 17.27 | -16.22 | -18.29 | -21.22 |
| 2005 | 11.27 | 20.29 | 21.16 | 12.67 | 23.86 | 13.87 | 14.56 | 17.62 | -17.09 | -19.76 | -22.68 |
| 2006 | 11.37 | 22.96 | 24.36 | 14.03 | 23.89 | 14.15 | 15.22 | 19.07 | -15.53 | -17.89 | -20.16 |
| 2007 | 11.90 | 22.38 | 24.69 | 14.00 | 25.55 | 14.09 | 16.04 | 17.74 | -14.91 | -18.24 | -21.12 |
| 2008 | 11.18 | 19.22 | 20.24 | 11.59 | 20.92 | 12.28 | 14.21 | 16.65 | -15.55 | -18.22 | -21.70 |
| 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 |
| 2013 | na | na | na | na | na | na | na | na | na | na | na |
| 2014 | na | na | na | na | na | na | na | na | na | na | na |
| 2015 | na | na | na | na | na | na | na | na | na | na | na |
| 2016 | na | na | na | na | na | na | na | na | na | na | na |
| 2017 | na | na | na | na | na | na | na | na | na | na | na |
See https://www.nber.org/taxsim/average-tax-rates for notes