Average Tax Rates by Factor Income
State 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 |
| 1979 | 2.54 | 3.57 | 4.49 | 4.34 | 4.24 | 2.13 | 2.34 | 3.27 | -3.58 | -2.99 | -3.13 |
| 1980 | 2.47 | 3.64 | 4.51 | 4.35 | 3.90 | 1.93 | 2.15 | 2.98 | -3.42 | -2.95 | -3.14 |
| 1981 | 2.50 | 3.36 | 4.43 | 4.25 | 3.01 | 1.84 | 2.51 | 2.83 | -3.48 | -2.85 | -2.91 |
| 1982 | 2.54 | 3.36 | 4.43 | 4.32 | 3.21 | 1.88 | 2.64 | 2.90 | -3.63 | -3.02 | -2.98 |
| 1983 | 2.70 | 3.85 | 5.19 | 5.04 | 4.45 | 2.15 | 2.62 | 3.19 | -4.09 | -3.21 | -3.30 |
| 1984 | 2.75 | 3.81 | 4.94 | 4.80 | 4.67 | 1.99 | 2.81 | 3.24 | -4.09 | -3.36 | -2.97 |
| 1985 | 2.67 | 3.63 | 4.87 | 4.78 | 3.83 | 2.07 | 2.67 | 3.18 | -4.06 | -3.17 | -2.63 |
| 1986 | 2.76 | 3.64 | 4.81 | 4.73 | 4.22 | 2.18 | 2.87 | 3.03 | -4.09 | -3.25 | -2.42 |
| 1987 | 2.86 | 3.64 | 4.66 | 4.53 | 3.38 | 4.08 | 2.54 | 3.24 | -3.48 | -2.87 | -2.74 |
| 1988 | 2.97 | 3.67 | 4.77 | 4.71 | 4.16 | 4.12 | 2.93 | 3.55 | -3.25 | -2.70 | -2.74 |
| 1989 | 3.06 | 4.01 | 4.68 | 4.60 | 4.14 | 4.01 | 2.77 | 3.56 | -3.45 | -2.82 | -2.99 |
| 1990 | 3.11 | 4.01 | 4.66 | 4.54 | 4.63 | 4.06 | 2.67 | 3.56 | -3.27 | -2.79 | -2.92 |
| 1991 | 3.15 | 4.01 | 5.11 | 5.03 | 4.45 | 4.33 | 2.95 | 3.68 | -3.29 | -2.63 | -2.82 |
| 1992 | 3.24 | 4.00 | 5.01 | 4.90 | 4.50 | 4.26 | 2.82 | 4.17 | -3.19 | -2.65 | -2.72 |
| 1993 | 3.29 | 4.19 | 4.96 | 4.89 | 4.86 | 4.70 | 2.75 | 3.84 | -3.17 | -2.68 | -2.96 |
| 1994 | 3.28 | 3.89 | 4.91 | 4.80 | 4.76 | 4.23 | 2.78 | 3.94 | -3.17 | -2.45 | -2.77 |
| 1995 | 3.31 | 4.18 | 4.93 | 4.87 | 4.34 | 4.30 | 2.96 | 3.79 | -3.17 | -2.56 | -2.72 |
| 1996 | 3.33 | 4.11 | 4.90 | 4.82 | 4.60 | 4.44 | 3.22 | 3.88 | -3.41 | -2.70 | -2.90 |
| 1997 | 3.40 | 4.49 | 4.98 | 4.94 | 4.46 | 4.51 | 3.06 | 3.81 | -3.36 | -2.70 | -2.88 |
| 1998 | 3.36 | 4.27 | 5.05 | 4.96 | 4.56 | 4.41 | 3.19 | 3.87 | -3.51 | -2.71 | -2.84 |
| 1999 | 3.42 | 4.18 | 4.97 | 4.90 | 4.27 | 4.44 | 3.13 | 3.94 | -3.32 | -2.70 | -3.01 |
| 2000 | 3.41 | 4.22 | 4.95 | 4.85 | 4.57 | 4.24 | 3.38 | 3.76 | -3.61 | -2.63 | -2.97 |
| 2001 | 3.32 | 4.25 | 4.53 | 4.47 | 3.70 | 4.30 | 3.25 | 3.88 | -3.71 | -2.60 | -3.01 |
| 2002 | 3.27 | 4.19 | 4.53 | 4.40 | 4.03 | 4.01 | 3.16 | 3.60 | -3.63 | -2.56 | -2.65 |
| 2003 | 3.27 | 4.12 | 4.53 | 4.74 | 3.85 | 4.31 | 2.92 | 3.72 | -3.47 | -2.52 | -2.94 |
| 2004 | 3.29 | 4.34 | 4.77 | 5.07 | 4.06 | 4.62 | 3.02 | 3.84 | -3.42 | -2.55 | -3.02 |
| 2005 | 3.32 | 4.18 | 4.46 | 4.87 | 3.90 | 4.43 | 3.09 | 3.88 | -3.47 | -2.63 | -3.06 |
| 2006 | 3.21 | 4.57 | 4.77 | 5.04 | 4.23 | 4.40 | 2.99 | 3.84 | -3.50 | -2.54 | -2.92 |
| 2007 | 3.32 | 4.42 | 4.82 | 5.00 | 3.89 | 4.27 | 3.21 | 3.78 | -3.54 | -2.70 | -3.06 |
| 2008 | 3.26 | 3.96 | 4.35 | 4.64 | 3.23 | 3.91 | 2.93 | 3.63 | -3.53 | -2.77 | -3.26 |
See https://www.nber.org/taxsim/average-tax-rates for notes