TAXSIM Related Files at the NBER
US Federal Marginal Income Tax Rates
1960 - 2016
by 2016 real income
Year | CPI-U | 5000 | 10000 | 20000 | 40000 | 100000 | 200000 | 400000 | 1000000 |
1960 | 29.58 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1961 | 29.90 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1962 | 30.25 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1963 | 30.63 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1964 | 31.04 | 0.0 | 0.0 | 0.0 | 17.0 | 23.0 | 34.0 | 53.0 | 68.0 |
1965 | 31.53 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 31.0 | 49.0 | 63.0 |
1966 | 32.47 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 31.0 | 49.0 | 63.0 |
1967 | 33.38 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 36.0 | 52.0 | 63.0 |
1968 | 34.79 | 0.0 | 0.0 | 0.0 | 17.0 | 23.0 | 38.0 | 56.0 | 70.0 |
1969 | 36.68 | 0.0 | 0.0 | 15.0 | 16.0 | 25.0 | 39.0 | 58.0 | 72.0 |
1970 | 38.84 | 0.0 | 0.0 | 14.0 | 15.0 | 25.0 | 39.0 | 54.0 | 67.0 |
1971 | 40.48 | 0.0 | 0.0 | 0.0 | 16.0 | 24.0 | 38.0 | 52.0 | 68.0 |
1972 | 41.81 | 0.0 | 0.0 | 0.0 | 15.0 | 25.0 | 38.0 | 55.0 | 68.0 |
1973 | 44.42 | 0.0 | 0.0 | 0.0 | 17.0 | 24.0 | 41.0 | 55.0 | 68.0 |
1974 | 49.32 | 0.0 | 0.0 | 0.0 | 17.0 | 24.0 | 44.0 | 57.0 | 69.0 |
1975 | 53.83 | 0.0 | 0.0 | 0.0 | 18.0 | 28.0 | 44.0 | 57.0 | 69.0 |
1976 | 56.93 | 0.0 | 0.0 | 0.0 | 18.0 | 28.0 | 47.0 | 60.0 | 69.0 |
1977 | 60.62 | 0.0 | 0.0 | 0.0 | 17.0 | 28.0 | 50.0 | 60.0 | 69.0 |
1978 | 65.24 | 0.0 | 0.0 | 0.0 | 18.0 | 31.0 | 50.0 | 62.0 | 69.0 |
1979 | 72.58 | 0.0 | 0.0 | 0.0 | 18.0 | 31.0 | 49.0 | 63.0 | 69.0 |
1980 | 82.38 | 0.0 | 0.0 | 0.0 | 18.0 | 37.0 | 54.0 | 63.0 | 69.0 |
1981 | 90.93 | 0.0 | 0.0 | 0.0 | 17.0 | 36.0 | 53.0 | 63.0 | 69.0 |
1982 | 96.53 | 0.0 | 0.0 | 11.0 | 18.0 | 38.0 | 49.0 | 50.0 | 49.0 |
1983 | 99.58 | 0.0 | 0.0 | 10.0 | 17.0 | 34.0 | 43.0 | 49.0 | 49.0 |
1984 | 103.93 | 0.0 | 0.0 | 10.0 | 15.0 | 33.0 | 41.0 | 49.0 | 49.0 |
1985 | 107.60 | 0.0 | 0.0 | 11.0 | 15.0 | 33.0 | 41.0 | 49.0 | 50.0 |
1986 | 109.69 | 0.0 | 0.0 | 10.0 | 16.0 | 33.0 | 41.0 | 49.0 | 50.0 |
1987 | 113.62 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 34.0 | 38.0 | 38.0 |
1988 | 118.28 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 33.0 | 33.0 | 28.0 |
1989 | 123.94 | 0.0 | 0.0 | 0.0 | 14.0 | 28.0 | 33.0 | 33.0 | 27.0 |
1990 | 130.66 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 33.0 | 33.0 | 27.0 |
1991 | 136.17 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 30.0 | 31.0 | 31.0 |
1992 | 140.31 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 30.0 | 31.0 | 30.0 |
1993 | 144.48 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1994 | 148.23 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1995 | 152.38 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 31.0 | 36.0 | 39.0 |
1996 | 156.86 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1997 | 160.52 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 31.0 | 39.0 | 39.0 |
1998 | 163.01 | 0.0 | 0.0 | 0.0 | 15.0 | 28.0 | 30.0 | 39.0 | 39.0 |
1999 | 166.58 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 31.0 | 39.0 | 39.0 |
2000 | 172.19 | 0.0 | 0.0 | 0.0 | 14.0 | 28.0 | 31.0 | 39.0 | 39.0 |
2001 | 177.04 | 0.0 | 0.0 | 0.0 | 9.0 | 27.0 | 30.0 | 38.0 | 39.0 |
2002 | 179.87 | 0.0 | 0.0 | 0.0 | 9.0 | 26.0 | 29.0 | 38.0 | 38.0 |
2003 | 184.00 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 36.0 | 35.0 |
2004 | 188.91 | 0.0 | 0.0 | 0.0 | 10.0 | 14.0 | 27.0 | 36.0 | 34.0 |
2005 | 195.27 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 36.0 | 35.0 |
2006 | 201.56 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 35.0 | 34.0 |
2007 | 207.34 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 27.0 | 35.0 | 35.0 |
2008 | 215.25 | 0.0 | 0.0 | 0.0 | 9.0 | 21.0 | 27.0 | 34.0 | 35.0 |
2009 | 214.57 | 0.0 | 0.0 | 0.0 | 9.0 | 14.0 | 28.0 | 34.0 | 35.0 |
2010 | 218.08 | 0.0 | 0.0 | 0.0 | 9.0 | 14.0 | 28.0 | 35.0 | 35.0 |
2011 | 224.92 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 34.0 | 35.0 |
2012 | 229.60 | 0.0 | 0.0 | 0.0 | 9.0 | 15.0 | 28.0 | 34.0 | 35.0 |
2013 | 232.96 | 0.0 | 0.0 | 0.0 | 10.0 | 14.0 | 27.0 | 40.0 | 43.0 |
2014 | 236.71 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 40.0 | 43.0 |
2015 | 236.99 | 0.0 | 0.0 | 0.0 | 9.0 | 14.0 | 28.0 | 40.0 | 43.0 |
2016 | 239.94 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 41.0 | 43.0 |
Year | CPI-U | 5000 | 10000 | 20000 | 40000 | 100000 | 200000 | 400000 | 1000000 |
1960 | 29.58 | 0.0 | 0.0 | 0.0 | 9.0 | 12.0 | 18.0 | 25.0 | 25.0 |
1961 | 29.90 | 0.0 | 0.0 | 0.0 | 9.0 | 12.0 | 18.0 | 24.0 | 25.0 |
1962 | 30.25 | 0.0 | 0.0 | 0.0 | 9.0 | 12.0 | 18.0 | 24.0 | 25.0 |
1963 | 30.63 | 0.0 | 0.0 | 0.0 | 9.0 | 12.0 | 18.0 | 25.0 | 25.0 |
1964 | 31.04 | 0.0 | 0.0 | 0.0 | 8.0 | 11.0 | 17.0 | 25.0 | 24.0 |
1965 | 31.53 | 0.0 | 0.0 | 0.0 | 7.0 | 10.0 | 15.0 | 24.0 | 24.0 |
1966 | 32.47 | 0.0 | 0.0 | 0.0 | 7.0 | 10.0 | 15.0 | 25.0 | 24.0 |
1967 | 33.38 | 0.0 | 0.0 | 0.0 | 7.0 | 10.0 | 18.0 | 25.0 | 24.0 |
1968 | 34.79 | 0.0 | 0.0 | 0.0 | 8.0 | 11.0 | 19.0 | 26.0 | 26.0 |
1969 | 36.68 | 0.0 | 0.0 | 7.0 | 8.0 | 12.0 | 19.0 | 27.0 | 27.0 |
1970 | 38.84 | 0.0 | 0.0 | 7.0 | 7.0 | 12.0 | 19.0 | 25.0 | 25.0 |
1971 | 40.48 | 0.0 | 0.0 | 0.0 | 8.0 | 12.0 | 19.0 | 24.0 | 25.0 |
1972 | 41.81 | 0.0 | 0.0 | 0.0 | 7.0 | 12.0 | 19.0 | 25.0 | 25.0 |
1973 | 44.42 | 0.0 | 0.0 | 0.0 | 8.0 | 12.0 | 20.0 | 24.0 | 24.0 |
1974 | 49.32 | 0.0 | 0.0 | 0.0 | 8.0 | 12.0 | 22.0 | 24.0 | 25.0 |
1975 | 53.83 | 0.0 | 0.0 | 0.0 | 9.0 | 14.0 | 22.0 | 25.0 | 24.0 |
1976 | 56.93 | 0.0 | 0.0 | 0.0 | 9.0 | 14.0 | 23.0 | 24.0 | 25.0 |
1977 | 60.62 | 0.0 | 0.0 | 0.0 | 8.0 | 14.0 | 25.0 | 25.0 | 24.0 |
1978 | 65.24 | 0.0 | 0.0 | 0.0 | 7.0 | 12.0 | 20.0 | 17.0 | 16.0 |
1979 | 72.58 | 0.0 | 0.0 | 0.0 | 7.0 | 12.0 | 19.0 | 25.0 | 27.0 |
1980 | 82.38 | 0.0 | 0.0 | 0.0 | 7.0 | 14.0 | 21.0 | 25.0 | 27.0 |
1981 | 90.93 | 0.0 | 0.0 | 0.0 | 7.0 | 14.0 | 19.0 | 19.0 | 19.0 |
1982 | 96.53 | 0.0 | 0.0 | 4.0 | 7.0 | 15.0 | 19.0 | 19.0 | 19.0 |
1983 | 99.58 | 0.0 | 0.0 | 4.0 | 6.0 | 13.0 | 17.0 | 19.0 | 20.0 |
1984 | 103.93 | 0.0 | 0.0 | 4.0 | 6.0 | 13.0 | 16.0 | 19.0 | 19.0 |
1985 | 107.60 | 0.0 | 0.0 | 4.0 | 6.0 | 13.0 | 16.0 | 20.0 | 19.0 |
1986 | 109.69 | 0.0 | 0.0 | 4.0 | 6.0 | 13.0 | 16.0 | 20.0 | 20.0 |
1987 | 113.62 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1988 | 118.28 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 33.0 | 33.0 | 28.0 |
1989 | 123.94 | 0.0 | 0.0 | 0.0 | 14.0 | 28.0 | 33.0 | 33.0 | 27.0 |
1990 | 130.66 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 33.0 | 33.0 | 27.0 |
1991 | 136.17 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1992 | 140.31 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1993 | 144.48 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1994 | 148.23 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1995 | 152.38 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1996 | 156.86 | 0.0 | 0.0 | 0.0 | 15.0 | 27.0 | 28.0 | 28.0 | 28.0 |
1997 | 160.52 | 0.0 | 0.0 | 0.0 | 10.0 | 20.0 | 20.0 | 23.0 | 20.0 |
1998 | 163.01 | 0.0 | 0.0 | 0.0 | 10.0 | 20.0 | 20.0 | 23.0 | 20.0 |
1999 | 166.58 | 0.0 | 0.0 | 0.0 | 10.0 | 20.0 | 20.0 | 23.0 | 20.0 |
2000 | 172.19 | 0.0 | 0.0 | 0.0 | 10.0 | 20.0 | 20.0 | 23.0 | 20.0 |
2001 | 177.04 | 0.0 | 0.0 | 0.0 | 9.0 | 20.0 | 20.0 | 23.0 | 20.0 |
2002 | 179.87 | 0.0 | 0.0 | 0.0 | 9.0 | 20.0 | 20.0 | 23.0 | 20.0 |
2003 | 184.00 | 0.0 | 0.0 | 0.0 | 10.0 | 10.0 | 20.0 | 23.0 | 20.0 |
2004 | 188.91 | 0.0 | 0.0 | 0.0 | 5.0 | 5.0 | 15.0 | 18.0 | 15.0 |
2005 | 195.27 | 0.0 | 0.0 | 0.0 | 5.0 | 5.0 | 15.0 | 18.0 | 15.0 |
2006 | 201.56 | 0.0 | 0.0 | 0.0 | 5.0 | 5.0 | 15.0 | 22.0 | 15.0 |
2007 | 207.34 | 0.0 | 0.0 | 0.0 | 5.0 | 5.0 | 15.0 | 22.0 | 15.0 |
2008 | 215.25 | 0.0 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 22.0 | 15.0 |
2009 | 214.57 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 22.0 | 15.0 |
2010 | 218.08 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 22.0 | 15.0 |
2011 | 224.92 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 22.0 | 15.0 |
2012 | 229.60 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 22.0 | 15.0 |
2013 | 232.96 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 25.0 | 23.0 |
2014 | 236.71 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 24.0 | 23.0 |
2015 | 236.99 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 25.0 | 23.0 |
2016 | 239.94 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.0 | 24.0 | 23.0 |
Year | CPI-U | 5000 | 10000 | 20000 | 40000 | 100000 | 200000 | 400000 | 1000000 |
1960 | 29.58 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1961 | 29.90 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1962 | 30.25 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1963 | 30.63 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1964 | 31.04 | 0.0 | 0.0 | 0.0 | 17.0 | 23.0 | 34.0 | 53.0 | 68.0 |
1965 | 31.53 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 31.0 | 49.0 | 63.0 |
1966 | 32.47 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 31.0 | 49.0 | 63.0 |
1967 | 33.38 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 36.0 | 52.0 | 63.0 |
1968 | 34.79 | 0.0 | 0.0 | 0.0 | 17.0 | 23.0 | 38.0 | 56.0 | 70.0 |
1969 | 36.68 | 0.0 | 0.0 | 15.0 | 16.0 | 25.0 | 39.0 | 58.0 | 72.0 |
1970 | 38.84 | 0.0 | 0.0 | 14.0 | 15.0 | 25.0 | 39.0 | 54.0 | 67.0 |
1971 | 40.48 | 0.0 | 0.0 | 0.0 | 16.0 | 24.0 | 38.0 | 52.0 | 68.0 |
1972 | 41.81 | 0.0 | 0.0 | 0.0 | 15.0 | 25.0 | 38.0 | 55.0 | 68.0 |
1973 | 44.42 | 0.0 | 0.0 | 0.0 | 17.0 | 24.0 | 41.0 | 55.0 | 68.0 |
1974 | 49.32 | 0.0 | 0.0 | 0.0 | 17.0 | 24.0 | 44.0 | 57.0 | 69.0 |
1975 | 53.83 | -10.0 | -10.0 | 0.0 | 18.0 | 28.0 | 44.0 | 57.0 | 69.0 |
1976 | 56.93 | -10.0 | -10.0 | 0.0 | 18.0 | 28.0 | 47.0 | 60.0 | 69.0 |
1977 | 60.62 | -10.0 | -10.0 | 0.0 | 17.0 | 28.0 | 50.0 | 60.0 | 69.0 |
1978 | 65.24 | -10.0 | -10.0 | 0.0 | 18.0 | 31.0 | 50.0 | 62.0 | 69.0 |
1979 | 72.58 | -10.0 | -10.0 | 0.0 | 18.0 | 31.0 | 49.0 | 63.0 | 69.0 |
1980 | 82.38 | -10.0 | -10.0 | 0.0 | 18.0 | 37.0 | 54.0 | 63.0 | 69.0 |
1981 | 90.93 | -10.0 | -10.0 | 0.0 | 17.0 | 36.0 | 53.0 | 63.0 | 69.0 |
1982 | 96.53 | -10.0 | -10.0 | 11.0 | 18.0 | 38.0 | 49.0 | 50.0 | 49.0 |
1983 | 99.58 | -10.0 | -10.0 | 10.0 | 17.0 | 34.0 | 43.0 | 49.0 | 49.0 |
1984 | 103.93 | -10.0 | -10.0 | 10.0 | 15.0 | 33.0 | 41.0 | 49.0 | 49.0 |
1985 | 107.60 | -10.0 | -10.0 | 11.0 | 15.0 | 33.0 | 41.0 | 49.0 | 50.0 |
1986 | 109.69 | -10.0 | -10.0 | 10.0 | 16.0 | 33.0 | 41.0 | 49.0 | 50.0 |
1987 | 113.62 | -14.0 | -14.0 | -14.0 | 14.0 | 27.0 | 34.0 | 38.0 | 38.0 |
1988 | 118.28 | -14.0 | -14.0 | -14.0 | 14.0 | 27.0 | 33.0 | 33.0 | 28.0 |
1989 | 123.94 | -14.0 | -14.0 | -14.0 | 14.0 | 28.0 | 33.0 | 33.0 | 27.0 |
1990 | 130.66 | -14.0 | -14.0 | -14.0 | 15.0 | 27.0 | 33.0 | 33.0 | 27.0 |
1991 | 136.17 | -17.0 | -17.0 | -17.0 | 15.0 | 27.0 | 30.0 | 31.0 | 31.0 |
1992 | 140.31 | -18.0 | -18.0 | -18.0 | 14.0 | 27.0 | 30.0 | 31.0 | 30.0 |
1993 | 144.48 | -19.0 | -19.0 | -19.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1994 | 148.23 | -7.0 | -7.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1995 | 152.38 | -7.0 | -7.0 | 0.0 | 15.0 | 27.0 | 31.0 | 36.0 | 39.0 |
1996 | 156.86 | -7.0 | -7.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1997 | 160.52 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 31.0 | 39.0 | 39.0 |
1998 | 163.01 | 0.0 | 0.0 | 0.0 | 15.0 | 28.0 | 30.0 | 39.0 | 39.0 |
1999 | 166.58 | 0.0 | 0.0 | 0.0 | 14.0 | 27.0 | 31.0 | 39.0 | 39.0 |
2000 | 172.19 | 0.0 | 0.0 | 0.0 | 14.0 | 28.0 | 31.0 | 39.0 | 39.0 |
2001 | 177.04 | 0.0 | 0.0 | 0.0 | 9.0 | 27.0 | 30.0 | 38.0 | 39.0 |
2002 | 179.87 | 0.0 | 0.0 | 0.0 | 9.0 | 26.0 | 29.0 | 38.0 | 38.0 |
2003 | 184.00 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 36.0 | 35.0 |
2004 | 188.91 | 0.0 | 0.0 | 0.0 | 10.0 | 14.0 | 27.0 | 36.0 | 34.0 |
2005 | 195.27 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 36.0 | 35.0 |
2006 | 201.56 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 35.0 | 34.0 |
2007 | 207.34 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 27.0 | 35.0 | 35.0 |
2008 | 215.25 | 0.0 | 0.0 | 0.0 | 9.0 | 21.0 | 27.0 | 34.0 | 35.0 |
2009 | 214.57 | -6.0 | -6.0 | -6.0 | 3.0 | 8.0 | 28.0 | 34.0 | 35.0 |
2010 | 218.08 | -6.0 | -6.0 | -6.0 | 3.0 | 8.0 | 28.0 | 35.0 | 35.0 |
2011 | 224.92 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 34.0 | 35.0 |
2012 | 229.60 | 0.0 | 0.0 | 0.0 | 9.0 | 15.0 | 28.0 | 34.0 | 35.0 |
2013 | 232.96 | 0.0 | 0.0 | 0.0 | 10.0 | 14.0 | 27.0 | 40.0 | 43.0 |
2014 | 236.71 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 40.0 | 43.0 |
2015 | 236.99 | 0.0 | 0.0 | 0.0 | 9.0 | 14.0 | 28.0 | 40.0 | 43.0 |
2016 | 239.94 | 0.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 41.0 | 43.0 |
Year | CPI-U | 5000 | 10000 | 20000 | 40000 | 100000 | 200000 | 400000 | 1000000 |
1960 | 29.58 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1961 | 29.90 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1962 | 30.25 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1963 | 30.63 | 0.0 | 0.0 | 0.0 | 18.0 | 25.0 | 37.0 | 58.0 | 77.0 |
1964 | 31.04 | 0.0 | 0.0 | 0.0 | 17.0 | 23.0 | 34.0 | 53.0 | 68.0 |
1965 | 31.53 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 31.0 | 49.0 | 63.0 |
1966 | 32.47 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 31.0 | 49.0 | 63.0 |
1967 | 33.38 | 0.0 | 0.0 | 0.0 | 15.0 | 21.0 | 36.0 | 52.0 | 63.0 |
1968 | 34.79 | 0.0 | 0.0 | 0.0 | 17.0 | 23.0 | 38.0 | 56.0 | 70.0 |
1969 | 36.68 | 0.0 | 0.0 | 15.0 | 16.0 | 25.0 | 39.0 | 58.0 | 72.0 |
1970 | 38.84 | 0.0 | 0.0 | 14.0 | 15.0 | 25.0 | 39.0 | 54.0 | 67.0 |
1971 | 40.48 | 0.0 | 0.0 | 0.0 | 16.0 | 24.0 | 38.0 | 52.0 | 60.0 |
1972 | 41.81 | 0.0 | 0.0 | 0.0 | 15.0 | 25.0 | 38.0 | 50.0 | 49.0 |
1973 | 44.42 | 0.0 | 0.0 | 0.0 | 17.0 | 24.0 | 41.0 | 49.0 | 49.0 |
1974 | 49.32 | 0.0 | 0.0 | 0.0 | 17.0 | 24.0 | 44.0 | 49.0 | 50.0 |
1975 | 53.83 | -10.0 | -10.0 | 10.0 | 18.0 | 28.0 | 44.0 | 50.0 | 50.0 |
1976 | 56.93 | -10.0 | -10.0 | 10.0 | 18.0 | 28.0 | 47.0 | 49.0 | 50.0 |
1977 | 60.62 | -10.0 | -10.0 | 10.0 | 17.0 | 28.0 | 50.0 | 50.0 | 49.0 |
1978 | 65.24 | -10.0 | -10.0 | 10.0 | 18.0 | 31.0 | 50.0 | 50.0 | 50.0 |
1979 | 72.58 | -10.0 | -10.0 | 12.0 | 18.0 | 31.0 | 49.0 | 49.0 | 49.0 |
1980 | 82.38 | -10.0 | -10.0 | 12.0 | 18.0 | 37.0 | 49.0 | 49.0 | 49.0 |
1981 | 90.93 | -10.0 | -10.0 | 26.0 | 17.0 | 36.0 | 50.0 | 50.0 | 50.0 |
1982 | 96.53 | -10.0 | -10.0 | 24.0 | 18.0 | 38.0 | 49.0 | 50.0 | 49.0 |
1983 | 99.58 | -10.0 | -10.0 | 23.0 | 17.0 | 34.0 | 43.0 | 49.0 | 49.0 |
1984 | 103.93 | -10.0 | -10.0 | 23.0 | 15.0 | 33.0 | 41.0 | 49.0 | 49.0 |
1985 | 107.60 | -10.0 | -10.0 | 23.0 | 15.0 | 33.0 | 41.0 | 49.0 | 50.0 |
1986 | 109.69 | -10.0 | -10.0 | 23.0 | 16.0 | 33.0 | 41.0 | 49.0 | 50.0 |
1987 | 113.62 | -14.0 | -14.0 | 10.0 | 14.0 | 27.0 | 34.0 | 38.0 | 38.0 |
1988 | 118.28 | -14.0 | -14.0 | 9.0 | 14.0 | 27.0 | 33.0 | 33.0 | 28.0 |
1989 | 123.94 | -13.0 | -13.0 | 9.0 | 14.0 | 28.0 | 33.0 | 33.0 | 27.0 |
1990 | 130.66 | -14.0 | -14.0 | 9.0 | 15.0 | 27.0 | 33.0 | 33.0 | 27.0 |
1991 | 136.17 | -17.0 | -17.0 | 12.0 | 15.0 | 27.0 | 30.0 | 31.0 | 31.0 |
1992 | 140.31 | -18.0 | -18.0 | 0.0 | 14.0 | 27.0 | 30.0 | 31.0 | 30.0 |
1993 | 144.48 | -19.0 | -19.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1994 | 148.23 | -7.0 | 7.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1995 | 152.38 | -7.0 | 7.0 | 0.0 | 15.0 | 27.0 | 31.0 | 36.0 | 39.0 |
1996 | 156.86 | -7.0 | 7.0 | 0.0 | 15.0 | 27.0 | 30.0 | 36.0 | 39.0 |
1997 | 160.52 | -7.0 | 7.0 | 0.0 | 14.0 | 27.0 | 31.0 | 39.0 | 39.0 |
1998 | 163.01 | -7.0 | 7.0 | 0.0 | 15.0 | 28.0 | 30.0 | 39.0 | 39.0 |
1999 | 166.58 | -7.0 | 7.0 | 0.0 | 14.0 | 27.0 | 31.0 | 39.0 | 39.0 |
2000 | 172.19 | -7.0 | 7.0 | 0.0 | 14.0 | 28.0 | 31.0 | 39.0 | 39.0 |
2001 | 177.04 | -7.0 | 7.0 | 0.0 | 9.0 | 27.0 | 30.0 | 38.0 | 39.0 |
2002 | 179.87 | -7.0 | 7.0 | 0.0 | 9.0 | 26.0 | 29.0 | 38.0 | 38.0 |
2003 | 184.00 | -7.0 | 7.0 | 0.0 | 10.0 | 15.0 | 28.0 | 36.0 | 35.0 |
2004 | 188.91 | -7.0 | 7.0 | 0.0 | 10.0 | 14.0 | 27.0 | 36.0 | 34.0 |
2005 | 195.27 | -7.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 36.0 | 35.0 |
2006 | 201.56 | -7.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 35.0 | 34.0 |
2007 | 207.34 | -7.0 | 0.0 | 0.0 | 10.0 | 15.0 | 27.0 | 35.0 | 35.0 |
2008 | 215.25 | -7.0 | 0.0 | 0.0 | 9.0 | 21.0 | 27.0 | 34.0 | 35.0 |
2009 | 214.57 | -13.0 | -6.0 | 7.0 | 9.0 | 14.0 | 29.0 | 34.0 | 35.0 |
2010 | 218.08 | -13.0 | -6.0 | 7.0 | 9.0 | 14.0 | 29.0 | 35.0 | 35.0 |
2011 | 224.92 | -7.0 | 0.0 | 0.0 | 10.0 | 15.0 | 28.0 | 34.0 | 35.0 |
2012 | 229.60 | -7.0 | 0.0 | 2.0 | 9.0 | 15.0 | 28.0 | 34.0 | 35.0 |
2013 | 232.96 | -7.0 | 0.0 | 7.0 | 10.0 | 14.0 | 27.0 | 37.0 | 39.0 |
2014 | 236.71 | -7.0 | 0.0 | 7.0 | 10.0 | 15.0 | 28.0 | 37.0 | 39.0 |
2015 | 236.99 | -7.0 | 0.0 | 7.0 | 9.0 | 14.0 | 28.0 | 36.0 | 39.0 |
2016 | 239.94 | -7.0 | 0.0 | 7.0 | 10.0 | 15.0 | 28.0 | 37.0 | 39.0 |
Source: https://www.nber.org/taxsim/conrate
These are the tax rates for wage income, interest income, and long term gains in the U.S. Individual Income Tax. Income levels are in real 1992 dollars. The taxpayer is married, with two dependents, and no itemized personal deductions. He has interest income (except see next paragraph) equal to the amount stated in the column heading. The tax rate is based on an increase in the taxpayers wage, interest or long term gains income of 1% of the amount of income stated in the column heading.
There are two panels with tax rates on wage income. The first shows the tax rate on the first dollars of wage income for a taxpayer with interest income as stated in the column heading, the second table shows the tax rate for a taxpayer with wage income as shown in the column heading. The rates differ because of the earned income credit (EIC) and the maximum tax on earned income.
Rates for 2003 and after include EGTRRA, JGTRRA, WFTRA and scheduled changes and for 2013 and after include earned and unearned Medicare taxes on high income taxpayers, but not ACA penelties.
Daniel Feenberg
feenberg@nber.org
Last modified 25 August 2016