Average Tax Rates by Factor Income
State 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 |
| 1979 | 2.57 | 3.80 | 4.92 | 4.77 | 4.59 | 2.59 | 1.94 | 3.33 | -4.83 | -3.25 | -3.02 |
| 1980 | 2.49 | 3.67 | 5.04 | 4.89 | 4.41 | 2.56 | 1.97 | 3.18 | -4.61 | -3.13 | -2.99 |
| 1981 | 2.49 | 3.54 | 5.00 | 4.84 | 3.98 | 2.42 | 2.06 | 3.09 | -4.64 | -3.09 | -2.84 |
| 1982 | 2.54 | 3.58 | 5.03 | 4.87 | 4.07 | 2.57 | 2.23 | 3.09 | -4.75 | -3.11 | -2.85 |
| 1983 | 2.77 | 3.85 | 5.37 | 5.20 | 4.68 | 2.57 | 2.33 | 3.33 | -5.06 | -3.31 | -2.96 |
| 1984 | 2.77 | 3.78 | 5.17 | 5.01 | 3.98 | 2.40 | 2.46 | 3.34 | -4.84 | -3.32 | -2.65 |
| 1985 | 2.70 | 3.70 | 5.24 | 5.10 | 3.83 | 2.54 | 2.43 | 3.33 | -4.90 | -3.27 | -2.50 |
| 1986 | 2.74 | 3.65 | 5.30 | 5.19 | 4.61 | 2.63 | 2.44 | 3.41 | -4.55 | -3.38 | -2.45 |
| 1987 | 2.83 | 3.48 | 4.42 | 4.31 | 4.02 | 4.01 | 2.38 | 3.37 | -3.80 | -2.79 | -2.51 |
| 1988 | 2.88 | 3.66 | 4.48 | 4.38 | 4.25 | 4.15 | 2.58 | 3.48 | -3.55 | -2.78 | -2.50 |
| 1989 | 2.94 | 3.78 | 4.67 | 4.58 | 4.31 | 4.23 | 2.60 | 3.54 | -3.67 | -2.80 | -2.57 |
| 1990 | 2.96 | 3.83 | 4.73 | 4.63 | 4.28 | 4.04 | 2.56 | 3.55 | -3.58 | -2.77 | -2.57 |
| 1991 | 3.05 | 3.88 | 4.85 | 4.73 | 4.39 | 4.14 | 2.60 | 3.69 | -3.49 | -2.60 | -2.33 |
| 1992 | 3.17 | 3.82 | 4.67 | 4.58 | 4.71 | 4.29 | 2.60 | 3.80 | -3.42 | -2.55 | -2.33 |
| 1993 | 3.16 | 3.79 | 4.64 | 4.53 | 4.37 | 4.15 | 2.57 | 3.80 | -3.45 | -2.48 | -2.31 |
| 1994 | 3.16 | 3.77 | 4.53 | 4.42 | 4.18 | 4.03 | 2.52 | 3.77 | -2.99 | -2.46 | -2.29 |
| 1995 | 3.20 | 3.91 | 4.66 | 4.57 | 4.23 | 4.21 | 2.60 | 3.76 | -2.84 | -2.43 | -2.26 |
| 1996 | 3.16 | 3.98 | 4.67 | 4.58 | 4.35 | 4.32 | 2.75 | 3.68 | -2.99 | -2.47 | -2.30 |
| 1997 | 3.20 | 4.03 | 4.77 | 4.69 | 4.25 | 4.47 | 2.81 | 3.79 | -3.04 | -2.47 | -2.37 |
| 1998 | 3.18 | 3.97 | 4.68 | 4.60 | 4.27 | 4.45 | 2.88 | 3.75 | -3.24 | -2.47 | -2.33 |
| 1999 | 3.23 | 3.89 | 4.65 | 4.59 | 4.37 | 4.52 | 2.94 | 3.80 | -3.18 | -2.46 | -2.62 |
| 2000 | 3.23 | 3.97 | 4.65 | 4.59 | 4.23 | 4.40 | 2.93 | 3.80 | -3.42 | -2.39 | -2.57 |
| 2001 | 3.16 | 3.77 | 4.48 | 4.41 | 4.15 | 4.27 | 2.80 | 3.72 | -3.49 | -2.39 | -2.64 |
| 2002 | 3.07 | 3.63 | 4.41 | 4.31 | 3.50 | 4.27 | 2.68 | 3.62 | -3.42 | -2.39 | -2.63 |
| 2003 | 3.10 | 3.74 | 3.83 | 4.60 | 3.79 | 4.54 | 2.66 | 3.60 | -3.38 | -2.35 | -2.61 |
| 2004 | 3.15 | 3.92 | 4.07 | 4.70 | 4.16 | 4.63 | 2.75 | 3.75 | -3.35 | -2.36 | -2.60 |
| 2005 | 3.16 | 4.06 | 4.14 | 4.67 | 4.03 | 4.53 | 2.79 | 3.77 | -3.35 | -2.39 | -2.65 |
| 2006 | 3.02 | 4.07 | 4.28 | 4.88 | 4.03 | 4.87 | 2.68 | 3.56 | -3.33 | -2.32 | -2.49 |
| 2007 | 3.17 | 4.21 | 4.61 | 4.93 | 4.19 | 4.59 | 2.94 | 3.80 | -3.36 | -2.40 | -2.78 |
| 2008 | 3.09 | 3.84 | 4.03 | 4.54 | 4.12 | 4.06 | 2.79 | 3.62 | -3.27 | -2.47 | -2.79 |
See https://www.nber.org/taxsim/average-tax-rates for notes