Average Tax Rates by Factor Income

Federal and State

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 16.93 27.85 43.41 40.87 34.40 17.27 18.67 24.63 -33.16 -29.03 -33.35
1980 17.78 28.82 44.60 42.04 36.05 17.60 20.84 25.13 -34.42 -30.71 -34.72
1981 18.15 26.93 41.77 39.49 30.19 16.42 21.95 23.79 -34.95 -32.07 -34.53
1982 16.91 25.50 37.32 35.58 29.82 16.21 21.11 22.52 -32.40 -30.41 -31.35
1983 16.08 23.78 35.59 33.90 30.58 16.49 20.24 21.69 -30.06 -28.44 -29.47
1984 15.79 24.17 34.99 33.38 28.13 16.57 20.89 20.74 -29.40 -28.17 -26.46
1985 15.75 24.02 35.00 33.30 27.29 16.43 20.65 21.04 -29.61 -28.62 -26.78
1986 16.07 23.48 33.37 32.04 29.91 17.75 20.51 21.72 -28.41 -28.74 -28.70
1987 15.91 22.71 30.93 29.83 29.44 24.97 19.12 21.64 -27.44 -26.17 -27.19
1988 15.74 22.16 28.25 27.55 26.76 27.04 18.95 20.76 -25.08 -23.26 -24.41
1989 15.84 22.74 28.49 27.83 27.21 26.29 19.11 20.86 -25.41 -23.51 -24.88
1990 15.82 22.73 28.19 27.42 26.90 25.22 18.83 20.98 -25.37 -23.32 -24.84
1991 15.79 22.70 28.89 28.04 27.89 24.53 18.50 21.30 -24.59 -22.66 -23.73
1992 16.05 22.30 28.49 27.69 29.44 25.24 18.17 21.51 -24.34 -22.40 -23.57
1993 16.29 23.62 29.78 28.89 30.67 24.65 18.16 22.70 -25.05 -22.65 -24.89
1994 16.13 24.14 30.08 29.10 29.29 24.39 18.49 22.40 -24.91 -22.56 -24.97
1995 16.38 25.10 30.99 30.17 30.76 25.62 19.17 22.53 -24.93 -22.73 -25.36
1996 16.58 25.84 31.65 30.86 32.68 27.06 19.94 22.69 -25.69 -23.63 -26.11
1997 17.01 26.26 32.15 31.39 33.17 23.76 20.53 23.12 -25.92 -23.77 -26.53
1998 16.90 26.61 32.61 31.75 33.09 22.19 21.02 23.74 -26.30 -23.89 -26.47
1999 17.43 27.22 32.98 32.23 34.49 22.47 21.42 24.44 -26.44 -24.14 -27.05
2000 17.99 28.05 33.42 32.70 34.36 22.35 21.86 24.88 -25.57 -24.34 -27.05
2001 16.18 26.02 31.34 30.44 31.27 21.53 19.82 23.28 -24.88 -23.41 -26.05
2002 15.27 24.59 29.98 29.05 27.47 21.56 18.61 22.32 -23.54 -22.53 -25.31
2003 13.88 22.51 23.34 16.64 25.18 20.80 16.62 19.73 -20.57 -20.18 -23.09
2004 14.22 23.70 24.37 17.49 27.54 18.00 17.10 20.53 -19.78 -20.64 -23.59
2005 14.48 24.63 25.46 17.64 27.50 17.90 17.63 21.26 -19.31 -20.98 -23.92
2006 14.22 25.51 27.19 18.65 27.62 19.33 17.87 21.16 -19.31 -20.70 -23.34
2007 14.89 25.93 28.62 18.91 28.67 18.33 18.96 21.52 -18.92 -20.83 -24.62
2008 14.42 23.96 25.71 16.55 28.29 15.89 18.21 20.91 -19.00 -20.67 -24.47

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