Average Tax Rates by Factor Income

Federal and State

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 15.90 25.00 38.37 36.90 34.32 17.37 19.94 21.92 -27.33 -29.25 -28.09
1980 16.52 25.80 38.72 37.27 35.31 17.52 20.78 22.47 -28.55 -30.86 -29.36
1981 17.24 24.58 38.83 37.14 35.70 16.65 21.55 23.05 -30.18 -32.69 -29.11
1982 16.25 24.62 34.94 33.60 33.67 14.86 20.65 21.71 -28.84 -31.11 -28.16
1983 15.49 23.76 33.78 32.35 32.49 15.45 19.86 21.09 -27.17 -29.10 -26.63
1984 15.78 24.59 34.70 33.14 32.60 15.64 21.05 21.17 -27.42 -29.46 -27.29
1985 15.99 24.91 34.71 33.34 32.85 15.71 21.38 21.46 -27.49 -29.74 -28.36
1986 16.10 25.02 34.70 33.41 32.89 15.83 21.48 21.60 -27.00 -29.50 -29.89
1987 15.18 24.26 32.40 31.76 31.32 25.45 19.96 21.47 -25.54 -27.04 -25.05
1988 14.93 23.22 29.30 28.81 29.32 26.43 19.25 20.13 -22.86 -24.05 -22.13
1989 15.30 23.63 29.58 29.07 29.50 26.64 19.64 20.50 -23.65 -24.66 -22.69
1990 15.41 23.74 29.67 29.10 29.57 26.72 19.75 20.62 -23.70 -24.73 -22.76
1991 15.25 23.59 30.21 29.50 30.17 26.59 19.44 20.83 -22.88 -24.12 -22.26
1992 15.17 23.52 30.11 29.39 30.16 26.59 19.34 20.79 -22.63 -23.96 -22.13
1993 15.47 24.08 31.95 30.95 31.22 26.56 19.59 21.76 -23.24 -24.49 -22.95
1994 15.77 24.77 32.36 31.67 31.27 26.69 20.36 21.99 -23.66 -24.80 -23.23
1995 15.92 24.89 32.47 31.76 31.23 26.66 20.55 22.13 -23.90 -24.99 -23.39
1996 16.04 25.01 32.53 31.83 31.23 26.62 20.70 22.24 -24.25 -25.20 -23.55
1997 16.12 24.87 32.22 31.46 30.36 20.15 20.93 22.39 -24.45 -25.39 -23.34
1998 15.91 24.98 32.46 31.61 31.13 19.99 20.97 21.70 -24.64 -25.56 -23.44
1999 16.15 25.19 32.74 31.87 31.36 19.99 21.39 21.97 -25.06 -26.01 -23.87
2000 16.59 25.64 32.67 32.17 30.71 20.94 21.89 22.60 -23.92 -26.51 -24.11
2001 15.68 24.80 31.94 31.36 30.81 21.05 20.74 21.81 -23.44 -26.10 -23.77
2002 15.48 24.52 31.60 31.06 30.61 21.02 20.52 21.52 -22.84 -25.68 -23.36
2003 14.44 22.80 28.26 18.11 31.12 19.70 19.01 19.98 -19.99 -23.23 -21.01
2004 14.70 23.22 28.74 18.57 30.30 17.00 19.60 20.21 -20.11 -24.07 -21.62
2005 14.96 23.59 28.89 18.77 30.10 16.88 20.12 20.43 -20.22 -24.51 -21.93
2006 15.07 23.70 28.83 18.69 30.47 16.79 20.36 20.42 -20.42 -24.88 -22.26
2007 15.03 23.65 28.69 18.78 30.94 16.81 20.33 20.37 -20.41 -24.90 -22.25
2008 14.96 23.55 29.21 17.75 31.15 16.42 20.25 20.24 -20.78 -24.60 -22.25
2009
2010
2011
2012
2013
2014
2015
2016
2017

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