Average Tax Rates by Factor Income

Federal and State

Same 1984 Sample for all Years

Year Wages Interest
Received 		Dividends Qualified
Dividends 		ST_Gain LT_Gain Pensions Propietors Property
Tax 		Mortage
Interest
Paid 		Cash Gifts
1979 15.94 24.56 38.83 36.90 33.30 18.34 20.18 21.37 -29.43 -27.77 -25.52
1980 16.58 25.35 39.50 37.48 33.74 18.53 20.96 21.98 -30.71 -29.24 -26.89
1981 17.29 24.36 39.50 37.64 32.37 17.47 21.73 22.55 -32.40 -31.10 -28.27
1982 16.28 24.18 35.60 33.91 28.81 15.60 20.69 21.28 -30.82 -29.59 -26.90
1983 15.52 23.24 34.07 32.41 28.05 16.38 19.79 20.55 -28.89 -27.67 -25.55
1984 15.79 24.16 34.99 33.38 28.13 16.56 20.89 20.74 -29.35 -28.12 -26.42
1985 15.99 24.47 35.22 33.63 28.23 16.65 21.26 20.97 -29.43 -28.36 -27.43
1986 16.09 24.54 35.26 33.66 28.26 16.71 21.36 21.08 -28.64 -28.15 -29.29
1987 15.12 23.61 32.58 31.46 27.84 26.00 20.21 21.11 -26.29 -25.55 -22.66
1988 14.86 22.41 29.15 28.46 24.67 27.06 19.70 19.76 -23.15 -22.78 -19.53
1989 15.19 22.77 29.33 28.66 24.79 27.20 20.01 20.04 -23.75 -23.30 -19.97
1990 15.30 22.89 29.40 28.75 24.82 27.26 20.12 20.14 -23.82 -23.36 -20.02
1991 15.14 22.86 29.99 29.24 25.90 27.15 19.89 20.35 -23.11 -22.70 -19.51
1992 15.06 22.79 29.86 29.13 25.85 27.14 19.82 20.32 -22.93 -22.52 -19.38
1993 15.36 23.44 31.62 30.71 28.02 27.13 20.14 21.21 -23.53 -23.05 -20.27
1994 15.70 24.20 32.23 31.41 28.21 27.28 20.88 21.45 -23.84 -23.39 -20.58
1995 15.85 24.37 32.26 31.45 28.23 27.28 21.07 21.59 -23.99 -23.61 -20.78
1996 15.94 24.48 32.24 31.43 28.19 27.18 21.20 21.67 -24.27 -23.81 -20.93
1997 16.02 24.36 32.05 31.19 26.93 20.51 21.39 21.67 -24.53 -24.05 -21.10
1998 15.74 24.32 32.12 31.22 26.53 20.33 21.39 20.72 -24.80 -24.18 -21.19
1999 16.00 24.54 32.20 31.30 26.67 20.37 21.71 20.97 -25.19 -24.70 -21.73
2000 16.42 25.11 32.43 31.62 27.36 21.79 22.09 21.58 -24.03 -25.39 -22.23
2001 15.52 24.33 31.88 31.00 27.08 21.86 21.09 20.88 -23.49 -24.96 -21.93
2002 15.33 24.06 31.48 30.59 26.85 21.89 20.83 20.64 -22.71 -24.51 -21.44
2003 14.33 22.40 27.87 17.51 25.28 20.13 19.26 19.28 -19.94 -21.98 -19.06
2004 14.61 22.74 28.14 17.91 25.07 17.54 19.62 19.55 -19.83 -22.82 -19.77
2005 14.88 23.07 28.39 18.09 25.18 17.55 19.96 19.83 -19.84 -23.28 -20.14
2006 15.00 23.15 28.35 18.05 24.99 17.47 20.11 19.84 -20.01 -23.61 -20.49
2007 14.99 23.12 28.36 18.06 25.00 17.45 20.07 19.82 -19.94 -23.59 -20.46
2008 14.91 23.14 28.64 17.09 25.01 16.99 20.10 19.72 -20.30 -23.18 -20.18
2009
2010
2011
2012
2013
2014
2015
2016
2017

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