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Historical Income Tax Rates and Brackets, 1862-2021


2021 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.   12.0% > $19,900 12.0% > $9,950 12.0% > $9,950 12.0% > $14,200     22.0% > $81,050 22.0% > $40,525 22.0% > $40,525 22.0% > $54,200     24.0% > $172,750 24.0% > $86,375 24.0% > $86,375 24.0% > $86,350     32.0% > $329,850 32.0% > $164,925 32.0% > $164,925 32.0% > $164,900     35.0% > $418,850 35.0% > $209,425 35.0% > $209,425 35.0% > $209,400     37.0% > $628,301 37.0% > $523,600 37.0% > $523,600 37.0% > $523,600                               2020 10.0% > $0.00 10.0% > $0.00 10.0% > $0.00 10.0% > $0.00 Last law to change rates was the Tax Cuts and Jobs Act of 2017.   12.0% > $19,750 12.0% > $9,875 12.0% > $9,875 12.0% > $14,100     22.0% > $80,250 22.0% > $40,125 22.0% > $40,125 22.0% > $53,700     24.0% > $171,050 24.0% > $85,525 24.0% > $85,525 24.0% > $85,500     32.0% > $326,600 32.0% > $163,300 32.0% > $163,300 32.0% > $163,300     35.0% > $414,700 35.0% > $207,350 35.0% > $207,350 35.0% > $207,350     37.0% > $622,050 37.0% > $518,400 37.0% > $518,400 37.0% > $518,400                               2019 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.   12.0% > $19,400 12.0% > $9,700 12.0% > $9,700 12.0% > $9,700     22.0% > $78,950 22.0% > $39,475 22.0% > $39,475 22.0% > $52,850     24.0% > $168,400 24.0% > $84,200 24.0% > $84,200 24.0% > $84,200     32.0% > $321,450 32.0% > $160,725 32.0% > $160,725 32.0% > $160,700     35.0% > $408,200 35.0% > $204,100 35.0% > $204,100 35.0% > $204,100     37.0% > $612,350 37.0% > $510,300 37.0% > $510,300 37.0% > $510,300                               2018 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.   12.0% > $19,050 12.0% > $9,525 12.0% > $9,525 12.0% > $13,600     22.0% > $77,400 22.0% > $38,700 22.0% > $38,700 22.0% > $51,800     24.0% > $165,000 24.0% > $82,500 24.0% > $82,500 24.0% > $82,500     32.0% > $315,000 32.0% > $157,500 32.0% > $157,500 32.0% > $157,500     35.0% > $400,000 35.0% > $200,000 35.0% > $200,000 35.0% > $200,000     37.0% > $600,000 37.0% > $300,000 37.0% > $500,000 37.0% > $500,000                               2017 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.   15.0% > $18,650 15.0% > $9,235 15.0% > $9,325 15.0% > $13,350     25.0% > $75,900 25.0% > $37,950 25.0% > $37,950 25.0% > $50,800     28.0% > $153,100 28.0% > $76,550 28.0% > $91,900 28.0% > $131,200     33.0% > $233,350 33.0% > $116,675 33.0% > $191,650 33.0% > $212,500     35.0% > $416,700 35.0% > $208,350 35.0% > $416,700 35.0% > $416,700     39.6% > $470,700 39.6% > $235,350 39.6% > $418,400 39.6% > $444,550                               2016 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.   15.0% > $18,550 15.0% > $9,275 15.0% > $9,275 15.0% > $13,250     25.0% > $75,300 25.0% > $37,650 25.0% > $37,650 25.0% > $50,400     28.0% > $151,900 28.0% > $75,950 28.0% > $91,150 28.0% > $130,150     33.0% > $231,450 33.0% > $115,725 33.0% > $190,150 33.0% > $210,800     35.0% > $413,350 35.0% > $206,675 35.0% > $413,450 35.0% > $413,350     39.6% > $466,950 39.6% > $233,475 39.6% > $415,050 39.6% > $441,000                               2015 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.   15.0% > $18,451 15.0% > $9,226 15.0% > $9,226 15.0% > $13,151     25.0% > $74,901 25.0% > $37,451 25.0% > $37,451 25.0% > $50,201     28.0% > $151,201 28.0% > $75,601 28.0% > $90,751 28.0% > $129,601     33.0% > $230,451 33.0% > $115,226 33.0% > $189,301 33.0% > $209,851     35.0% > $411,501 35.0% > $205,751 35.0% > $411,501 35.0% > $411,501     39.6% > $464,851 39.6% > $232,426 39.6% > $413,201 39.6% > $439,001                               2014 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.   15.0% > $18,151 15.0% > $9,076 15.0% > $9,076 15.0% > $12,951     25.0% > $73,801 25.0% > $36,901 25.0% > $36,901 25.0% > $49,401     28.0% > $148,851 28.0% > $74,426 28.0% > $89,351 28.0% > $127,551     33.0% > $226,851 33.0% > $113,426 33.0% > $186,351 33.0% > $206,601     35.0% > $405,101 35.0% > $202,551 35.0% > $405,101 35.0% > $405,101     39.6% > $457,601 39.6% > $228,801 39.6% > $406,751 39.6% > $432,201                               2013 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.   15.0% > $17,850 15.0% > $8,925 15.0% > $8,925 15.0% > $12,750     25.0% > $72,500 25.0% > $36,250 25.0% > $36,250 25.0% > $48,600     28.0% > $146,400 28.0% > $73,200 28.0% > $87,850 28.0% > $125,450     33.0% > $223,050 33.0% > $111,525 33.0% > $183,250 33.0% > $203,150     35.0% > $398,350 35.0% > $199,175 35.0% > $398,350 35.0% > $398,350     39.6% > $450,000 39.6% > $225,000 39.6% > $400,000 39.6% > $425,000                               2012 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $17,400 15.0% > $8,700 15.0% > $8,700 15.0% > $12,400     25.0% > $70,700 25.0% > $35,350 25.0% > $35,350 25.0% > $47,350     28.0% > $142,700 28.0% > $71,350 28.0% > $85,650 28.0% > $122,300     33.0% > $217,450 33.0% > $108,725 33.0% > $178,650 33.0% > $198,050     35.0% > $388,350 35.0% > $194,175 35.0% > $388,350 35.0% > $388,350                               2011 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $17,000 15.0% > $8,500 15.0% > $8,500 15.0% > $12,150.00     25.0% > $69,000 25.0% > $34,500 25.0% > $34,500 25.0% > $46,250     28.0% > $139,350 28.0% > $69,675 28.0% > $83,600 28.0% > $119,400     33.0% > $212,300 33.0% > $106,150 33.0% > $174,400 33.0% > $193,350     35.0% > $379,150 35.0% > $189,575 35.0% > $379,150 35.0% > $379,150                               2010 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $16,750 15.0% > $8,375 15.0% > $8,375 15.0% > $11,950     25.0% > $68,000 25.0% > $34,000 25.0% > $34,000 25.0% > $45,550     28.0% > $137,300 28.0% > $68,650 28.0% > $82,400 28.0% > $117,650     33.0% > $209,250 33.0% > $104,625 33.0% > $171,850 33.0% > $190,550     35.0% > $373,650 35.0% > $186,825 35.0% > $373,650 35.0% > $373,650                               2009 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $16,700 15.0% > $8,350 15.0% > $8,350 15.0% > $11,950     25.0% > $67,900 25.0% > $33,950 25.0% > $33,950 25.0% > $45,500     28.0% > $137,050 28.0% > $68,525 28.0% > $82,250 28.0% > $117,450     33.0% > $208,850 33.0% > $104,425 33.0% > $171,550 33.0% > $190,200     35.0% > $372,950 35.0% > $186,475 35.0% > $372,950 35.0% > $372,950                               2008 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $16,050 15.0% > $8,025 15.0% > $8,025 15.0% > $11,450     25.0% > $65,100 25.0% > $32,550 25.0% > $32,550 25.0% > $43,650     28.0% > $131,450 28.0% > $65,725 28.0% > $78,850 28.0% > $112,650     33.0% > $200,300 33.0% > $100,150 33.0% > $164,550 33.0% > $182,400     35.0% > $357,700 35.0% > $178,850 35.0% > $357,700 35.0% > $357,700                               2007 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $15,650 15.0% > $7,825 15.0% > $7,825 15.0% > $11,200     25.0% > $63,700 25.0% > $31,850 25.0% > $31,850 25.0% > $42,650     28.0% > $128,500 28.0% > $64,250 28.0% > $77,100 28.0% > $110,100     33.0% > $195,850 33.0% > $97,925 33.0% > $160,850 33.0% > $178,350     35.0% > $349,700 35.0% > $174,850 35.0% > $349,700 35.0% > $349,700                               2006 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $15,100 15.0% > $7,550 15.0% > $7,550 15.0% > $10,750     25.0% > $61,300 25.0% > $30,650 25.0% > $30,650 25.0% > $41,050     28.0% > $123,700 28.0% > $61,850 28.0% > $74,200 28.0% > $106,000     33.0% > $188,450 33.0% > $94,225 33.0% > $154,800 33.0% > $171,650     35.0% > $336,550 35.0% > $168,275 35.0% > $336,550 35.0% > $336,550                               2005 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $14,600 15.0% > $7,300 15.0% > $7,300 15.0% > $10,450     25.0% > $59,400 25.0% > $29,700 25.0% > $29,700 25.0% > $39,800     28.0% > $119,950 28.0% > $59,975 28.0% > $71,950 28.0% > $102,800     33.0% > $182,800 33.0% > $91,400 33.0% > $150,150 33.0% > $166,450     35.0% > $326,450 35.0% > $163,225 35.0% > $326,450 35.0% > $326,450                               2004 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $14,300 15.0% > $7,150 15.0% > $7,150 15.0% > $10,200     25.0% > $58,100 25.0% > $29,050 25.0% > $29,050 25.0% > $38,900     28.0% > $117,250 28.0% > $58,625 28.0% > $70,350 28.0% > $100,500     33.0% > $178,650 33.0% > $89,325 33.0% > $146,750 33.0% > $162,700     35.0% > $319,100 35.0% > $159,550 35.0% > $319,100 35.0% > $319,500                               2003 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.   15.0% > $14,000 15.0% > $7,000 15.0% > $7,000 15.0% > $10,000     25.0% > $56,800 25.0% > $23,725 25.0% > $28,400 25.0% > $38,050     28.0% > $114,650 28.0% > $57,325 28.0% > $68,800 28.0% > $98,250     33.0% > $174,700 33.0% > $87,350 33.0% > $143,500 33.0% > $159,100     35.0% > $311,950 35.0% > $155,975 35.0% > $311,950 35.0% > $311,950                               2002 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.   15.0% > $12,000 15.0% > $6,000 15.0% > $6,000 15.0% > $10,000     27.0% > $46,700 27.0% > $23,350 27.0% > $27,950 27.0% > $37,450     30.0% > $112,850 30.0% > $56,425 30.0% > $67,700 30.0% > $96,700     35.0% > $171,950 35.0% > $85,975 35.0% > $141,250 35.0% > $156,600     38.6% > $307,050 38.6% > $153,525 38.6% > $307,050 38.6% > $307,050                               2001 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.   27.5% > $45,200 27.5% > $22,600 27.5% > $27,050 27.5% > $36,250     30.5% > $109,250 30.5% > $54,625 30.5% > $65,550 30.5% > $93,650     35.5% > $166,500 35.5% > $83,250 35.5% > $136,750 35.5% > $151,650     39.1% > $297,350 39.1% > $148,675 39.1% > $297,350 39.1% > $297,350                               2000 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $43,850 28.0% > $21,925 28.0% > $26,250 28.0% > $35,150     31.0% > $105,950 31.0% > $52,975 31.0% > $63,550 31.0% > $90,800     36.0% > $161,450 36.0% > $80,725 36.0% > $132,600 36.0% > $147,050     39.6% > $288,350 39.6% > $144,175 39.6% > $288,350 39.6% > $288,350                               1999 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $43,050 28.0% > $21,525 28.0% > $25,750 28.0% > $34,550     31.0% > $104,050 31.0% > $52,025 31.0% > $62,450 31.0% > $89,150     36.0% > $158,550 36.0% > $79,275 36.0% > $130,250 36.0% > $144,400     39.6% > $283,150 39.6% > $141,575 39.6% > $283,150 39.6% > $283,150                               1998 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $42,350 28.0% > $21,175 28.0% > $25,350 28.0% > $33,950     31.0% > $102,300 31.0% > $51,150 31.0% > $61,400 31.0% > $87,700     36.0% > $155,950 36.0% > $77,975 36.0% > $128,100 36.0% > $142,000     39.6% > $278,450 39.6% > $139,225 39.6% > $278,450 39.6% > $278,450                               1997 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $41,200 28.0% > $20,600 28.0% > $24,650 28.0% > $33,050     31.0% > $99,600 31.0% > $49,800 31.0% > $59,750 31.0% > $85,350     36.0% > $151,750 36.0% > $75,875 36.0% > $124,650 36.0% > $138,200     39.6% > $271,050 39.6% > $135,525 39.6% > $271,050 39.6% > $271,050                               1996 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $40,100 28.0% > $20,050 28.0% > $24,000 28.0% > $32,150     31.0% > $96,900 31.0% > $48,450 31.0% > $58,150 31.0% > $83,050     36.0% > $147,700 36.0% > $73,850 36.0% > $121,300 36.0% > $134,500     39.6% > $263,750 39.6% > $131,875 39.6% > $263,750 39.6% > $263,750                               1995 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $39,000 28.0% > $19,500 28.0% > $23,350 28.0% > $31,250     31.0% > $94,250 31.0% > $47,125 31.0% > $56,550 31.0% > $80,750     36.0% > $143,600 36.0% > $71,800 36.0% > $117,950 36.0% > $130,800     39.6% > $256,500 39.6% > $128,250 39.6% > $256,500 39.6% > $256,500                               1994 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $38,000 28.0% > $19,000 28.0% > $22,750 28.0% > $30,500     31.0% > $91,850 31.0% > $45,925 31.0% > $55,100 31.0% > $78,700     36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500     39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000                               1993 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.   28.0% > $36,900 28.0% > $18,450 28.0% > $22,100 28.0% > $29,600     31.0% > $89,150 31.0% > $44,575 31.0% > $53,500 31.0% > $76,400     36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500     39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000                               1992 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.   28.0% > $35,800 28.0% > $17,900 28.0% > $21,450 28.0% > $28,750     31.0% > $86,500 31.0% > $43,250 31.0% > $51,900 31.0% > $74,150                               1991 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.   28.0% > $34,000 28.0% > $17,000 28.0% > $20,350 28.0% > $27,300     31.0% > $82,150 31.0% > $41,075 31.0% > $49,300 31.0% > $70,450                               1990 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986.   28.0% > $32,450 28.0% > $16,225 28.0% > $19,450 28.0% > $26,050 (a) A 33% “rate bubble” applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.                             1989 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986.   28.0% > $30,950 28.0% > $15,475 28.0% > $18,550 28.0% > $24,850 (a) A 33% “rate bubble” applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.                             1988 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986.   28.0% > $29,750 28.0% > $14,875 28.0% > $17,850 28.0% > $23,900 (a) A 33% “rate bubble” applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.                             1987 11.0% > $0 11.0% > $0 11.0% > $0 11.0% > $0 Last law to change rates was the Tax Reform Act of 1986.   15.0% > $3,000 15.0% > $1,500 15.0% > $1,800 15.0% > $2,500     28.0% > $28,000 28.0% > $14,000 28.0% > $16,800 28.0% > $23,000     35.0% > $45,000 35.0% > $22,500 35.0% > $27,000 35.0% > $38,000     38.5% > $90,000 38.5% > $45,000 38.5% > $54,000 38.5% > $80,000                               1986 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reform Act of 1986.   11.0% > $3,670 11.0% > $1,835 11.0% > $2,480 11.0% > $2,480     12.0% > $5,940 12.0% > $2,970 12.0% > $3,670 12.0% > $4,750     14.0% > $8,200 14.0% > $4,100 14.0% > $4,750 14.0% > $7,010     16.0% > $12,840 16.0% > $6,420 15.0% > $7,010 17.0% > $9,390     18.0% > $17,270 18.0% > $8,635 16.0% > $9,170 18.0% > $12,730     22.0% > $21,800 22.0% > $10,900 18.0% > $11,650 20.0% > $16,190     25.0% > $26,550 25.0% > $13,275 20.0% > $13,920 24.0% > $19,640     28.0% > $32,270 28.0% > $16,135 23.0% > $16,190 28.0% > $25,360     33.0% > $37,980 33.0% > $18,990 26.0% > $19,640 32.0% > $31,080     38.0% > $49,420 38.0% > $24,710 30.0% > $25,360 35.0% > $36,800     42.0% > $64,750 42.0% > $32,375 34.0% > $31,080 42.0% > $48,240     45.0% > $92,370 45.0% > $46,185 38.0% > $36,800 45.0% > $65,390     49.0% > $118,050 49.0% > $59,025 42.0% > $44,780 48.0% > $88,270     50.0% > $175,250 50.0% > $87,625 48.0% > $59,670 50.0% > $116,870                 50.0% > $88,270                                     1985 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reform Act of 1984.   11.0% > $3,540 11.0% > $1,770 11.0% > $2,390 11.0% > $2,390     12.0% > $5,720 12.0% > $2,860 12.0% > $3,540 12.0% > $4,580     14.0% > $7,910 14.0% > $3,955 14.0% > $4,580 14.0% > $6,760     16.0% > $12,390 16.0% > $6,195 15.0% > $6,760 17.0% > $9,050     18.0% > $16,650 18.0% > $8,325 16.0% > $8,850 18.0% > $12,280     22.0% > $21,020 22.0% > $10,510 18.0% > $11,240 20.0% > $15,610     25.0% > $25,600 25.0% > $12,800 20.0% > $13,430 24.0% > $18,940     28.0% > $31,120 28.0% > $15,560 23.0% > $15,610 28.0% > $24,460     33.0% > $36,630 33.0% > $18,315 26.0% > $18,940 32.0% > $29,970     38.0% > $47,670 38.0% > $23,835 30.0% > $24,460 35.0% > $35,490     42.0% > $62,450 42.0% > $31,225 34.0% > $29,970 42.0% > $46,520     45.0% > $89,090 45.0% > $44,545 38.0% > $35,490 45.0% > $63,070     49.0% > $113,860 49.0% > $56,930 42.0% > $43,190 48.0% > $85,130     50.0% > $169,020 50.0% > $84,510 48.0% > $57,550 50.0% > $112,720                 50.0% > $85,130                                     1984 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Last law to change rates was the Tax Reform Act of 1984.   11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300     12.0% > $5,500 12.0% > $2,750 12.0% > $3,400 12.0% > $4,400     14.0% > $7,600 14.0% > $3,800 14.0% > $4,400 14.0% > $6,500     16.0% > $11,900 16.0% > $5,950 15.0% > $6,500 17.0% > $8,700     18.0% > $16,000 18.0% > $8,000 16.0% > $8,500 18.0% > $11,800     22.0% > $20,200 22.0% > $10,100 18.0% > $10,800 20.0% > $15,000     25.0% > $24,600 25.0% > $12,300 20.0% > $12,900 24.0% > $18,200     28.0% > $29,900 28.0% > $14,950 23.0% > $15,000 28.0% > $23,500     33.0% > $35,200 33.0% > $17,600 26.0% > $18,200 32.0% > $28,800     38.0% > $45,800 38.0% > $22,900 30.0% > $23,500 35.0% > $34,100     42.0% > $60,000 42.0% > $30,000 34.0% > $28,800 42.0% > $44,700     45.0% > $85,600 45.0% > $42,800 38.0% > $34,100 45.0% > $60,600     49.0% > $109,400 49.0% > $54,700 42.0% > $41,500 48.0% > $81,800     50.0% > $162,400 50.0% > $81,200 48.0% > $55,300 50.0% > $108,300                 50.0% > $81,800                                     1983 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982   11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300     13.0% > $5,500 13.0% > $2,750 13.0% > $3,400 13.0% > $4,400     15.0% > $7,600 15.0% > $3,800 15.0% > $4,400 15.0% > $6,500     17.0% > $11,900 17.0% > $5,950 17.0% > $8,500 18.0% > $8,700     19.0% > $16,000 19.0% > $8,000 19.0% > $10,800 19.0% > $11,800     23.0% > $20,200 23.0% > $10,100 21.0% > $12,900 21.0% > $15,000     26.0% > $24,600 26.0% > $12,300 24.0% > $15,000 25.0% > $18,200     30.0% > $29,900 30.0% > $14,950 28.0% > $18,200 29.0% > $23,500     35.0% > $35,200 35.0% > $17,600 32.0% > $23,500 34.0% > $28,800     40.0% > $45,800 40.0% > $22,900 36.0% > $28,800 37.0% > $34,100     44.0% > $60,000 44.0% > $30,000 40.0% > $34,100 44.0% > $44,700     48.0% > $85,600 48.0% > $42,800 45.0% > $41,500 48.0% > $60,600     50.0% > $109,400 50.0% > $54,700 50.0% > $55,300 50.0% > $81,800                               1982 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.   12.0% > $3,400 12.0% > $1,700 12.0% > $2,300 12.0% > $2,300     14.0% > $5,500 14.0% > $2,750 14.0% > $3,400 14.0% > $4,400     16.0% > $7,600 16.0% > $3,800 16.0% > $4,400 16.0% > $6,500     19.0% > $11,900 19.0% > $5,950 17.0% > $6,500 20.0% > $8,700     22.0% > $16,000 22.0% > $8,000 19.0% > $8,500 22.0% > $11,800     25.0% > $20,200 25.0% > $10,100 22.0% > $10,800 23.0% > $15,000     29.0% > $24,600 29.0% > $12,300 23.0% > $12,900 28.0% > $18,200     33.0% > $29,900 33.0% > $14,950 27.0% > $15,000 32.0% > $23,500     39.0% > $35,200 39.0% > $17,600 31.0% > $18,200 38.0% > $28,800     44.0% > $45,800 44.0% > $22,900 35.0% > $23,500 41.0% > $34,100     49.0% > $60,000 49.0% > $30,000 40.0% > $28,800 49.0% > $44,700     50.0% > $85,600 50.0% > $42,800 44.0% > $34,100 50.0% > $60,600                 50.0% > $41,500                                     1981 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Economic Recovery Tax Act of 1981.   14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300     16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400     18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500     21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700     24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800     28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000     32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200     37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500     43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800     49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100     54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700     59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600     64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800     68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300     70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300                 70.0% > $108,300                                     1980 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978.   14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300     16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400     18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500     21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700     24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800     28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000     32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200     37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500     43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800     49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100     54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700     59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600     64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800     68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300     70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300                 70.0% > $108,300                                     1979 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978.   14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300     16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400     18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500     21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700     24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800     28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000     32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200     37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500     43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800     49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100     54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700     59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600     64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800     68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300     70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300                 70.0% > $108,300                                     1978 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978.   14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200     15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200     16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200     17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200     19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200     22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200     25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200     28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200     32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200     36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200     49.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200     42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200     45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200     48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200     50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200     53.0% > $55,200 53.0% > $27,300 45.0% > $28,200 42.0% > $30,200     55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200     58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200     60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200     62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200     64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200     66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200     68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200     69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200     70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200                       62.0% > $78,200                       63.0% > $82,200                       64.0% > $90,200                       66.0% > $102,200                       67.0% > $122,200                       68.0% > $142,200                       69.0% > $162,200                       70.0% > $182,200                               1977 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reduction and Simplification Act of 1977   14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200     15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200     16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200     17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200     19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200     22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200     25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200     28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200     32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200     36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200     39.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200     42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200     45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200     48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200     50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200     53.0% > $55,200 53.0% > $27,300 45.0% > $28,200 42.0% > $30,200     55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200     58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200     60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200     62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200     64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200     66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200     68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200     69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200     70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200                       62.0% > $78,200                       63.0% > $82,200                       64.0% > $90,200                       66.0% > $102,200                       67.0% > $122,200                       68.0% > $142,200                       69.0% > $162,200                       70.0% > $182,200                               1976 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1976.   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1975 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1974 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1973 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1972 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1971 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1970 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1969 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of 10 percent surtax. Last law to change rates was the Tax Reform Act of 1969   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1968 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964.   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1967 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964.   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1966 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964.   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1965 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964.   15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000     16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000     17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000     19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000     22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000     25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000     28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000     32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000     36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000     39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000     42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000     45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000     48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000     50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000     53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000     55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000     58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000     60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000     62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000     64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000     66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000     68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000     69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000     70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000                       62.0% > $76,000                       63.0% > $80,000                       64.0% > $88,000                       66.0% > $100,000                       67.0% > $120,000                       68.0% > $140,000                       69.0% > $160,000                       70.0% > $180,000                               1964 16.0% > $0 16.0% > $0 16.0% > $0 16.0% > $0 Last law to change rates was the Tax Reform Act of 1964.   16.5% > $1,000 16.5% > $500 16.5% > $500 17.5% > $1,000     17.5% > $2,000 17.5% > $1,000 17.5% > $1,000 19.0% > $2,000     18.0% > $3,000 18.0% > $1,500 18.0% > $1,500 22.0% > $4,000     20.0% > $4,000 20.0% > $2,000 20.0% > $2,000 23.0% > $6,000     23.5% > $8,000 23.5% > $4,000 23.5% > $4,000 27.0% > $8,000     27.0% > $12,000 27.0% > $6,000 27.0% > $6,000 29.0% > $10,000     30.5% > $16,000 30.5% > $8,000 30.5% > $8,000 32.0% > $12,000     34.0% > $20,000 34.0% > $10,000 34.0% > $10,000 34.0% > $14,000     37.5% > $24,000 37.5% > $12,000 37.5% > $12,000 37.5% > $16,000     41.0% > $28,000 41.0% > $14,000 41.0% > $14,000 39.0% > $18,000     44.5% > $32,000 44.5% > $16,000 44.5% > $16,000 42.5% > $20,000     47.5% > $36,000 47.5% > $18,000 47.5% > $18,000 43.5% > $22,000     50.5% > $40,000 50.5% > $20,000 50.5% > $20,000 45.5% > $24,000     53.5% > $44,000 53.5% > $22,000 53.5% > $22,000 47.0% > $26,000     56.0% > $52,000 56.0% > $26,000 56.0% > $26,000 48.5% > $28,000     58.5% > $64,000 58.5% > $32,000 58.5% > $32,000 51.5% > $32,000     61.0% > $76,000 61.0% > $38,000 61.0% > $38,000 53.0% > $36,000     63.5% > $88,000 63.5% > $44,000 63.5% > $44,000 54.0% > $38,000     66.0% > $100,000 66.0% > $50,000 66.0% > $50,000 56.0% > $40,000     68.5% > $120,000 68.5% > $60,000 68.5% > $60,000 58.5% > $44,000     71.0% > $140,000 71.0% > $70,000 71.0% > $70,000 59.5% > $50,000     73.5% > $160,000 73.5% > $80,000 73.5% > $80,000 61.0% > $52,000     75.0% > $180,000 75.0% > $90,000 75.0% > $90,000 62.0% > $60,000     76.5% > $200,000 76.5% > $100,000 76.5% > $100,000 63.5% > $64,000     77.0% > $400,000 77.0% > $200,000 77.0% > $200,000 65.0% > $70,000                       66.0% > $76,000                       67.0% > $80,000                       69.0% > $88,000                       69.5% > $90,000                       71.0% > $100,000                       72.5% > $120,000                       74.0% > $140,000                       75.0% > $160,000                       75.5% > $180,000                       77.0% > $200,000                               1963 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1962 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1961 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1960 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1959 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1958 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1957 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1956 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1955 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1954 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000                       90.0% > $200,000                       91.0% > $300,000                               1953 22.2% > $0 22.2% > $0 22.2% > $0 22.2% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent.  Last law to change rates was the Revenue Act of 1951.   24.6% > $4,000 24.6% > $2,000 24.6% > $2,000 23.4% > $2,000     29.0% > $8,000 29.0% > $4,000 29.0% > $4,000 27.0% > $4,000     34.0% > $12,000 34.0% > $6,000 34.0% > $6,000 29.0% > $6,000     38.0% > $16,000 38.0% > $8,000 38.0% > $8,000 34.0% > $8,000     42.0% > $20,000 42.0% > $10,000 42.0% > $10,000 35.0% > $10,000     48.0% > $24,000 48.0% > $12,000 48.0% > $12,000 41.0% > $12,000     53.0% > $28,000 53.0% > $14,000 53.0% > $14,000 44.0% > $14,000     56.0% > $32,000 56.0% > $16,000 56.0% > $16,000 47.0% > $16,000     59.0% > $36,000 59.0% > $18,000 59.0% > $18,000 48.0% > $18,000     62.0% > $40,000 62.0% > $20,000 62.0% > $20,000 52.0% > $20,000     66.0% > $44,000 66.0% > $22,000 66.0% > $22,000 54.0% > $22,000     67.0% > $52,000 67.0% > $26,000 67.0% > $26,000 57.0% > $24,000     68.0% > $64,000 68.0% > $32,000 68.0% > $32,000 60.0% > $28,000     72.0% > $76,000 72.0% > $38,000 72.0% > $38,000 63.0% > $32,000     75.0% > $88,000 75.0% > $44,000 75.0% > $44,000 66.0% > $38,000     77.0% > $100,000 77.0% > $50,000 77.0% > $50,000 71.0% > $44,000     80.0% > $120,000 80.0% > $60,000 80.0% > $60,000 72.0% > $50,000     83.0% > $140,000 83.0% > $70,000 83.0% > $70,000 73.0% > $60,000     85.0% > $160,000 85.0% > $80,000 85.0% > $80,000 77.0% > $70,000     88.0% > $180,000 88.0% > $90,000 88.0% > $90,000 79.0% > $80,000     90.0% > $200,000 90.0% > $100,000 90.0% > $100,000 81.0% > $90,000     91.0% > $300,000 91.0% > $150,000 91.0% > $150,000 85.0% > $100,000     92.0% > $400,000 92.0% > $200,000 92.0% > $200,000 88.0% > $150,000                       91.0% > $200,000                       92.0% > $300,000                               1952 22.2% > $0 22.2% > $0 22.2% > $0 22.2% > $0 Last law to change rates was the Revenue Act of 1951   24.6% > $4,000 24.6% > $2,000 24.6% > $2,000 23.4% > $2,000     29.0% > $8,000 29.0% > $4,000 29.0% > $4,000 27.0% > $4,000     34.0% > $12,000 34.0% > $6,000 34.0% > $6,000 29.0% > $6,000     38.0% > $16,000 38.0% > $8,000 38.0% > $8,000 34.0% > $8,000     42.0% > $20,000 42.0% > $10,000 42.0% > $10,000 35.0% > $10,000     48.0% > $24,000 48.0% > $12,000 48.0% > $12,000 41.0% > $12,000     53.0% > $28,000 53.0% > $14,000 53.0% > $14,000 44.0% > $14,000     56.0% > $32,000 56.0% > $16,000 56.0% > $16,000 47.0% > $16,000     59.0% > $36,000 59.0% > $18,000 59.0% > $18,000 48.0% > $18,000     62.0% > $40,000 62.0% > $20,000 62.0% > $20,000 52.0% > $20,000     66.0% > $44,000 66.0% > $22,000 66.0% > $22,000 54.0% > $22,000     67.0% > $52,000 67.0% > $26,000 67.0% > $26,000 57.0% > $24,000     68.0% > $64,000 68.0% > $32,000 68.0% > $32,000 60.0% > $28,000     72.0% > $76,000 72.0% > $38,000 72.0% > $38,000 63.0% > $32,000     75.0% > $88,000 75.0% > $44,000 75.0% > $44,000 66.0% > $38,000     77.0% > $100,000 77.0% > $50,000 77.0% > $50,000 71.0% > $44,000     80.0% > $120,000 80.0% > $60,000 80.0% > $60,000 72.0% > $50,000     83.0% > $140,000 83.0% > $70,000 83.0% > $70,000 73.0% > $60,000     85.0% > $160,000 85.0% > $80,000 85.0% > $80,000 77.0% > $70,000     88.0% > $180,000 88.0% > $90,000 88.0% > $90,000 79.0% > $80,000     90.0% > $200,000 90.0% > $100,000 90.0% > $100,000 81.0% > $90,000     91.0% > $300,000 91.0% > $150,000 91.0% > $150,000 85.0% > $100,000     92.0% > $400,000 92.0% > $200,000 92.0% > $200,000 88.0% > $150,000                       91.0% > $200,000                       92.0% > $300,000                               1951 20.4% > $0 20.4% > $0 20.4% > $0 20.4% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951   22.4% > $4,000 22.4% > $2,000 22.4% > $2,000 22.4% > $2,000     27.0% > $8,000 27.0% > $4,000 27.0% > $4,000 27.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     35.0% > $16,000 35.0% > $8,000 35.0% > $8,000 35.0% > $8,000     39.0% > $20,000 39.0% > $10,000 39.0% > $10,000 39.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000     48.0% > $28,000 48.0% > $14,000 48.0% > $14,000 48.0% > $14,000     51.0% > $32,000 51.0% > $16,000 51.0% > $16,000 51.0% > $16,000     54.0% > $36,000 54.0% > $18,000 54.0% > $18,000 54.0% > $18,000     57.0% > $40,000 57.0% > $20,000 57.0% > $20,000 57.0% > $20,000     60.0% > $44,000 60.0% > $22,000 60.0% > $22,000 60.0% > $22,000     63.0% > $52,000 63.0% > $26,000 63.0% > $26,000 63.0% > $26,000     66.0% > $64,000 66.0% > $32,000 66.0% > $32,000 66.0% > $32,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000     73.0% > $88,000 73.0% > $44,000 73.0% > $44,000 73.0% > $44,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000     82.0% > $140,000 82.0% > $70,000 82.0% > $70,000 82.0% > $70,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000                               1950 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000                               1949 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948.   22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000     47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000     50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000     53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000     56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000     59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000     62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000     65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000     69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000     72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000     75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000     78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000     81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000     84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000     87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000     89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000     90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000     91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000                               1948 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. The Revenue Act of 1948 allowed income-splitting by married couples. Last law to change rates was the Revenue Act of 1948.   22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000     47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000     50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000     53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000     56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000     59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000     62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000     65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000     69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000     72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000     75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000     78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000     81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000     84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000     87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000     89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000     90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000     91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000                               1947 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent.  Last law to change rates was the Internal Revenue Code of 1945.   22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000     47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000     50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000     53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000     56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000     59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000     62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000     65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000     69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000     72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000     75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000     78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000     81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000     84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000     87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000     89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000     90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000     91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000                               1946 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945.   22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000     47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000     50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000     53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000     56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000     59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000     62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000     65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000     69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000     72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000     75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000     78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000     81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000     84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000     87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000     89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000     90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000     91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000                               1945 23.0% > $0 23.0% > $0 23.0% > $0 23.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act Code of 1945.   25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000     29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000     33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000     37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000     41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000     46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000     50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000     53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000     56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000     59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000     62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000     65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000     68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000     72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000     75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000     78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000     81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000     84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000     87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000     90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000     92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000     93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000     94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000                               1944 23.0% > $0 23.0% > $0 23.0% > $0 23.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944.   25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000     29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000     33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000     37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000     41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000     46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000     50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000     53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000     56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000     59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000     62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000     65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000     68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000     72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000     75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000     78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000     81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000     84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000     87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000     90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000     92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000     93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000     94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000                               1943 19.0% > $0 19.0% > $0 19.0% > $0 19.0% > $0 Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942.   22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000     46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000     49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000     52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000     55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000     58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000     61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000     64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000     67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000     69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000     72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000     75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000     78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000     81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000     83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000     85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000     87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000     88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000                               1942 19.0% > $0 19.0% > $0 19.0% > $0 19.0% > $0 Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942.   22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000     26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000     30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000     34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000     38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000     42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000     46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000     49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000     52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000     55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000     58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000     61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000     64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000     67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000     69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000     72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000     75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000     78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000     81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000     83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000     85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000     87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000     88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000                               1941 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941.   13.0% > $2,000 13.0% > $2,000 13.0% > $2,000 13.0% > $2,000     17.0% > $4,000 17.0% > $4,000 17.0% > $4,000 17.0% > $4,000     21.0% > $6,000 21.0% > $6,000 21.0% > $6,000 21.0% > $6,000     25.0% > $8,000 25.0% > $8,000 25.0% > $8,000 25.0% > $8,000     29.0% > $10,000 29.0% > $10,000 29.0% > $10,000 29.0% > $10,000     33.0% > $12,000 33.0% > $12,000 33.0% > $12,000 33.0% > $12,000     36.0% > $14,000 36.0% > $14,000 36.0% > $14,000 36.0% > $14,000     39.0% > $16,000 39.0% > $16,000 39.0% > $16,000 39.0% > $16,000     42.0% > $18,000 42.0% > $18,000 42.0% > $18,000 42.0% > $18,000     45.0% > $20,000 45.0% > $20,000 45.0% > $20,000 45.0% > $20,000     48.0% > $22,000 48.0% > $22,000 48.0% > $22,000 48.0% > $22,000     51.0% > $26,000 51.0% > $26,000 51.0% > $26,000 51.0% > $26,000     54.0% > $32,000 54.0% > $32,000 54.0% > $32,000 54.0% > $32,000     57.0% > $38,000 57.0% > $38,000 57.0% > $38,000 57.0% > $38,000     59.0% > $44,000 59.0% > $44,000 59.0% > $44,000 59.0% > $44,000     61.0% > $50,000 61.0% > $50,000 61.0% > $50,000 61.0% > $50,000     63.0% > $60,000 63.0% > $60,000 63.0% > $60,000 63.0% > $60,000     65.0% > $70,000 65.0% > $70,000 65.0% > $70,000 65.0% > $70,000     67.0% > $80,000 67.0% > $80,000 67.0% > $80,000 67.0% > $80,000     68.0% > $90,000 68.0% > $90,000 68.0% > $90,000 68.0% > $90,000     69.0% > $100,000 69.0% > $100,000 69.0% > $100,000 69.0% > $100,000     70.0% > $150,000 70.0% > $150,000 70.0% > $150,000 70.0% > $150,000     71.0% > $200,000 71.0% > $200,000 71.0% > $200,000 71.0% > $200,000     73.0% > $250,000 73.0% > $250,000 73.0% > $250,000 73.0% > $250,000     75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000     76.0% > $400,000 76.0% > $400,000 76.0% > $400,000 76.0% > $400,000     77.0% > $500,000 77.0% > $500,000 77.0% > $500,000 77.0% > $500,000     78.0% > $750,000 78.0% > $750,000 78.0% > $750,000 78.0% > $750,000     79.0% > $1,000,000 79.0% > $1,000,000 79.0% > $1,000,000 79.0% > $1,000,000     80.0% > $2,000,000 80.0% > $2,000,000 80.0% > $2,000,000 80.0% > $2,000,000     81.0% > $5,000,000 81.0% > $5,000,000 81.0% > $5,000,000 81.0% > $5,000,000                               1940(A) 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000     12.0% > $8,000 12.0% > $8,000 12.0% > $8,000 12.0% > $8,000     14.0% > $10,000 14.0% > $10,000 14.0% > $10,000 14.0% > $10,000     16.0% > $12,000 16.0% > $12,000 16.0% > $12,000 16.0% > $12,000     19.0% > $14,000 19.0% > $14,000 19.0% > $14,000 19.0% > $14,000     22.0% > $16,000 22.0% > $16,000 22.0% > $16,000 22.0% > $16,000     25.0% > $18,000 25.0% > $18,000 25.0% > $18,000 25.0% > $18,000     28.0% > $20,000 28.0% > $20,000 28.0% > $20,000 28.0% > $20,000     31.0% > $22,000 31.0% > $22,000 31.0% > $22,000 31.0% > $22,000     34.0% > $26,000 34.0% > $26,000 34.0% > $26,000 34.0% > $26,000     37.0% > $32,000 37.0% > $32,000 37.0% > $32,000 37.0% > $32,000     40.0% > $38,000 40.0% > $38,000 40.0% > $38,000 40.0% > $38,000     44.0% > $44,000 44.0% > $44,000 44.0% > $44,000 44.0% > $44,000     48.0% > $50,000 48.0% > $50,000 48.0% > $50,000 48.0% > $50,000     51.0% > $60,000 51.0% > $60,000 51.0% > $60,000 51.0% > $60,000     54.0% > $70,000 54.0% > $70,000 54.0% > $70,000 54.0% > $70,000     57.0% > $80,000 57.0% > $80,000 57.0% > $80,000 57.0% > $80,000     60.0% > $90,000 60.0% > $90,000 60.0% > $90,000 60.0% > $90,000     62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000     68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000     70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000     72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000     74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000     76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000     77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000     78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000     79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000                               1939 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000     11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000     12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000     13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000     19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000     21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000     23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000     25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000     28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000     31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000     35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000     39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000     43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000     47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000     51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000     55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000     59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000     62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000     68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000     70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000     72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000     74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000     76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000     77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000     78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000     79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000                               1938 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000     11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000     12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000     13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000     19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000     21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000     23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000     25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000     28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000     31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000     35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000     39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000     43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000     47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000     51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000     55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000     59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000     62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000     68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000     70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000     72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000     74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000     76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000     77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000     78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000     79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000                               1937 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000     11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000     12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000     13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000     19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000     21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000     23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000     25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000     28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000     31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000     35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000     39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000     43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000     47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000     51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000     55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000     59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000     62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000     68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000     70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000     72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000     74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000     76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000     77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000     78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000     79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000                               1936 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000     11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000     12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000     13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000     19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000     21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000     23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000     25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000     28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000     31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000     35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000     39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000     43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000     47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000     51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000     55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000     59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000     62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000     68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000     70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000     72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000     74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000     76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000     77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000     78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000     79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000                               1935 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000     11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000     12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000     13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000     19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000     21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000     23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000     25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000     28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000     31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000     34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000     37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000     40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000     43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000     46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000     49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000     54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000     56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000     57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000     58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000     59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000     60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000     61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000     62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000     63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000                               1934 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000     11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000     12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000     13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000     19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000     21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000     23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000     25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000     28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000     31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000     34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000     37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000     40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000     43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000     46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000     49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000     54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000     56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000     57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000     58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000     59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000     60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000     61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000     62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000     63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000                               1933 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000     11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000     12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000     13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000     14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000     16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000     17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000     18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000     19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000     20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000     21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000     25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000     26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000     27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000     28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000     29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000     30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000     31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000     32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000     33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000     34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000     35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000     36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000     37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000     38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000     39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000     40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000     41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000     42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000     43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000     44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000     45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000     46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000     47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000     48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000     49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000     50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000     51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000     52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000     53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000     54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000     55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000     56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000     57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000     58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000     59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000     60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000     61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000     62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000     63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000                               1932 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000     11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000     12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000     13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000     14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000     16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000     17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000     18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000     19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000     20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000     21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000     25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000     26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000     27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000     28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000     29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000     30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000     31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000     32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000     33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000     34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000     35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000     36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000     37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000     38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000     39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000     40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000     41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000     42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000     43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000     44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000     45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000     46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000     47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000     48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000     49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000     50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000     51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000     52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000     53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000     54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000     55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000     56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000     57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000     58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000     59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000     60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000     61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000     62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000     63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000                               1931 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1930 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1929 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1928 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1927 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1926 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1925 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.   3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000     5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000     6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000     7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000     8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000     9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000     10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000     11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000     12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000     13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000     14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000     15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000     18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000     19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000     20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000     23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000     24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000     25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000                               1924 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.   4.0% > $4,000 4.0% > $4,000 4.0% > $4,000 4.0% > $4,000     6.0% > $8,000 6.0% > $8,000 6.0% > $8,000 6.0% > $8,000     7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000     8.0% > $14,000 8.0% > $14,000 8.0% > $14,000 8.0% > $14,000     9.0% > $16,000 9.0% > $16,000 9.0% > $16,000 9.0% > $16,000     10.0% > $18,000 10.0% > $18,000 10.0% > $18,000 10.0% > $18,000     11.0% > $20,000 11.0% > $20,000 11.0% > $20,000 11.0% > $20,000     12.0% > $22,000 12.0% > $22,000 12.0% > $22,000 12.0% > $22,000     13.0% > $24,000 13.0% > $24,000 13.0% > $24,000 13.0% > $24,000     14.0% > $26,000 14.0% > $26,000 14.0% > $26,000 14.0% > $26,000     15.0% > $28,000 15.0% > $28,000 15.0% > $28,000 15.0% > $28,000     16.0% > $30,000 16.0% > $30,000 16.0% > $30,000 16.0% > $30,000     17.0% > $34,000 17.0% > $34,000 17.0% > $34,000 17.0% > $34,000     18.0% > $36,000 18.0% > $36,000 18.0% > $36,000 18.0% > $36,000     19.0% > $38,000 19.0% > $38,000 19.0% > $38,000 19.0% > $38,000     20.0% > $42,000 20.0% > $42,000 20.0% > $42,000 20.0% > $42,000     21.0% > $44,000 21.0% > $44,000 21.0% > $44,000 21.0% > $44,000     22.0% > $46,000 22.0% > $46,000 22.0% > $46,000 22.0% > $46,000     23.0% > $48,000 23.0% > $48,000 23.0% > $48,000 23.0% > $48,000     24.0% > $50,000 24.0% > $50,000 24.0% > $50,000 24.0% > $50,000     25.0% > $52,000 25.0% > $52,000 25.0% > $52,000 25.0% > $52,000     26.0% > $56,000 26.0% > $56,000 26.0% > $56,000 26.0% > $56,000     27.0% > $58,000 27.0% > $58,000 27.0% > $58,000 27.0% > $58,000     28.0% > $62,000 28.0% > $62,000 28.0% > $62,000 28.0% > $62,000     29.0% > $64,000 29.0% > $64,000 29.0% > $64,000 29.0% > $64,000     30.0% > $66,000 30.0% > $66,000 30.0% > $66,000 30.0% > $66,000     31.0% > $68,000 31.0% > $68,000 31.0% > $68,000 31.0% > $68,000     32.0% > $70,000 32.0% > $70,000 32.0% > $70,000 32.0% > $70,000     33.0% > $74,000 33.0% > $74,000 33.0% > $74,000 33.0% > $74,000     34.0% > $76,000 34.0% > $76,000 34.0% > $76,000 34.0% > $76,000     35.0% > $80,000 35.0% > $80,000 35.0% > $80,000 35.0% > $80,000     36.0% > $82,000 36.0% > $82,000 36.0% > $82,000 36.0% > $82,000     37.0% > $84,000 37.0% > $84,000 37.0% > $84,000 37.0% > $84,000     38.0% > $88,000 38.0% > $88,000 38.0% > $88,000 38.0% > $88,000     39.0% > $90,000 39.0% > $90,000 39.0% > $90,000 39.0% > $90,000     40.0% > $92,000 40.0% > $92,000 40.0% > $92,000 40.0% > $92,000     41.0% > $94,000 41.0% > $94,000 41.0% > $94,000 41.0% > $94,000     42.0% > $96,000 42.0% > $96,000 42.0% > $96,000 42.0% > $96,000     43.0% > $100,000 43.0% > $100,000 43.0% > $100,000 43.0% > $100,000     44.0% > $200,000 44.0% > $200,000 44.0% > $200,000 44.0% > $200,000     45.0% > $300,000 45.0% > $300,000 45.0% > $300,000 45.0% > $300,000     46.0% > $500,000 46.0% > $500,000 46.0% > $500,000 46.0% > $500,000                               1923 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000     11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000     12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000     13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000     14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000     16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000     17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000     18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000     19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000     20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000     21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000     25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000     26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000     27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000     28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000     29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000     30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000     31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000     32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000     33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000     34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000     35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000     36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000     37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000     38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000     39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000     40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000     41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000     42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000     43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000     44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000     45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000     46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000     47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000     48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000     49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000     50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000     51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000     52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000     53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000     54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000     55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000     56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000     57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000     58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000                               1922 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000     11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000     12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000     13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000     14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000     16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000     17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000     18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000     19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000     20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000     21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000     25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000     26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000     27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000     28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000     29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000     30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000     31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000     32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000     33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000     34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000     35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000     36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000     37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000     38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000     39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000     40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000     41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000     42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000     43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000     44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000     45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000     46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000     47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000     48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000     49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000     50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000     51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000     52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000     53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000     54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000     55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000     56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000     57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000     58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000                               1921 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000     10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000     11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000     12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000     13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000     14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000     17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000     18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000     19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000     20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000     21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000     22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000     25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000     26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000     27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000     28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000     29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000     30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000     31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000     32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000     33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000     34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000     35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000     36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000     37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000     38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000     39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000     40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000     41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000     42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000     43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000     44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000     45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000     46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000     47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000     48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000     49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000     50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000     51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000     52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000     53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000     54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000     55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000     56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000     60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000     71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000     72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000     73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000                               1920 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Last law to change rates was the Revenue Act of 1918.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000     10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000     11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000     12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000     13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000     14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000     17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000     18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000     19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000     20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000     21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000     22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000     25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000     26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000     27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000     28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000     29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000     30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000     31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000     32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000     33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000     34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000     35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000     36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000     37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000     38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000     39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000     40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000     41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000     42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000     43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000     44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000     45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000     46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000     47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000     48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000     49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000     50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000     51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000     52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000     53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000     54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000     55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000     56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000     60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000     71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000     72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000     73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000                               1919 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Last law to change rates was the Revenue Act of 1918.   8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000     9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000     10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000     11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000     12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000     13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000     14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000     15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000     16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000     17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000     18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000     19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000     20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000     21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000     22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000     23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000     24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000     25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000     26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000     27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000     28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000     29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000     30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000     31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000     32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000     33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000     34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000     35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000     36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000     37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000     38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000     39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000     40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000     41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000     42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000     43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000     44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000     45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000     46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000     47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000     48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000     49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000     50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000     51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000     52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000     53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000     54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000     55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000     56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000     60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000     64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000     68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000     71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000     72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000     73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000                               1918 6.0% > $0 6.0% > $0 6.0% > $0 6.0% > $0 Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918.   12.0% > $4,000 12.0% > $4,000 12.0% > $4,000 12.0% > $4,000     13.0% > $5,000 13.0% > $5,000 13.0% > $5,000 13.0% > $5,000     14.0% > $6,000 14.0% > $6,000 14.0% > $6,000 14.0% > $6,000     15.0% > $8,000 15.0% > $8,000 15.0% > $8,000 15.0% > $8,000     16.0% > $10,000 16.0% > $10,000 16.0% > $10,000 16.0% > $10,000     17.0% > $12,000 17.0% > $12,000 17.0% > $12,000 17.0% > $12,000     18.0% > $14,000 18.0% > $14,000 18.0% > $14,000 18.0% > $14,000     19.0% > $16,000 19.0% > $16,000 19.0% > $16,000 19.0% > $16,000     20.0% > $18,000 20.0% > $18,000 20.0% > $18,000 20.0% > $18,000     21.0% > $20,000 21.0% > $20,000 21.0% > $20,000 21.0% > $20,000     22.0% > $22,000 22.0% > $22,000 22.0% > $22,000 22.0% > $22,000     23.0% > $24,000 23.0% > $24,000 23.0% > $24,000 23.0% > $24,000     24.0% > $26,000 24.0% > $26,000 24.0% > $26,000 24.0% > $26,000     25.0% > $28,000 25.0% > $28,000 25.0% > $28,000 25.0% > $28,000     26.0% > $30,000 26.0% > $30,000 26.0% > $30,000 26.0% > $30,000     27.0% > $32,000 27.0% > $32,000 27.0% > $32,000 27.0% > $32,000     28.0% > $34,000 28.0% > $34,000 28.0% > $34,000 28.0% > $34,000     29.0% > $36,000 29.0% > $36,000 29.0% > $36,000 29.0% > $36,000     30.0% > $38,000 30.0% > $38,000 30.0% > $38,000 30.0% > $38,000     31.0% > $40,000 31.0% > $40,000 31.0% > $40,000 31.0% > $40,000     32.0% > $42,000 32.0% > $42,000 32.0% > $42,000 32.0% > $42,000     33.0% > $44,000 33.0% > $44,000 33.0% > $44,000 33.0% > $44,000     34.0% > $46,000 34.0% > $46,000 34.0% > $46,000 34.0% > $46,000     35.0% > $48,000 35.0% > $48,000 35.0% > $48,000 35.0% > $48,000     36.0% > $50,000 36.0% > $50,000 36.0% > $50,000 36.0% > $50,000     37.0% > $52,000 37.0% > $52,000 37.0% > $52,000 37.0% > $52,000     38.0% > $54,000 38.0% > $54,000 38.0% > $54,000 38.0% > $54,000     39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000     40.0% > $58,000 40.0% > $58,000 40.0% > $58,000 40.0% > $58,000     41.0% > $60,000 41.0% > $60,000 41.0% > $60,000 41.0% > $60,000     42.0% > $62,000 42.0% > $62,000 42.0% > $62,000 42.0% > $62,000     43.0% > $64,000 43.0% > $64,000 43.0% > $64,000 43.0% > $64,000     44.0% > $66,000 44.0% > $66,000 44.0% > $66,000 44.0% > $66,000     45.0% > $68,000 45.0% > $68,000 45.0% > $68,000 45.0% > $68,000     46.0% > $70,000 46.0% > $70,000 46.0% > $70,000 46.0% > $70,000     47.0% > $72,000 47.0% > $72,000 47.0% > $72,000 47.0% > $72,000     48.0% > $74,000 48.0% > $74,000 48.0% > $74,000 48.0% > $74,000     49.0% > $76,000 49.0% > $76,000 49.0% > $76,000 49.0% > $76,000     50.0% > $78,000 50.0% > $78,000 50.0% > $78,000 50.0% > $78,000     51.0% > $80,000 51.0% > $80,000 51.0% > $80,000 51.0% > $80,000     52.0% > $82,000 52.0% > $82,000 52.0% > $82,000 52.0% > $82,000     53.0% > $84,000 53.0% > $84,000 53.0% > $84,000 53.0% > $84,000     54.0% > $86,000 54.0% > $86,000 54.0% > $86,000 54.0% > $86,000     55.0% > $88,000 55.0% > $88,000 55.0% > $88,000 55.0% > $88,000     56.0% > $90,000 56.0% > $90,000 56.0% > $90,000 56.0% > $90,000     57.0% > $92,000 57.0% > $92,000 57.0% > $92,000 57.0% > $92,000     58.0% > $94,000 58.0% > $94,000 58.0% > $94,000 58.0% > $94,000     59.0% > $96,000 59.0% > $96,000 59.0% > $96,000 59.0% > $96,000     60.0% > $98,000 60.0% > $98,000 60.0% > $98,000 60.0% > $98,000     64.0% > $100,000 64.0% > $100,000 64.0% > $100,000 64.0% > $100,000     68.0% > $150,000 68.0% > $150,000 68.0% > $150,000 68.0% > $150,000     72.0% > $200,000 72.0% > $200,000 72.0% > $200,000 72.0% > $200,000     75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000     76.0% > $500,000 76.0% > $500,000 76.0% > $500,000 76.0% > $500,000     77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000                               1917 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1917.   4.0% > $2,000 4.0% > $2,000 4.0% > $2,000 4.0% > $2,000     5.0% > $5,000 5.0% > $5,000 5.0% > $5,000 5.0% > $5,000     6.0% > $7,500 6.0% > $7,500 6.0% > $7,500 6.0% > $7,500     7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000     8.0% > $12,500 8.0% > $12,500 8.0% > $12,500 8.0% > $12,500     9.0% > $15,000 9.0% > $15,000 9.0% > $15,000 9.0% > $15,000     12.0% > $20,000 12.0% > $20,000 12.0% > $20,000 12.0% > $20,000     16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000     21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000     26.0% > $80,000 26.0% > $80,000 26.0% > $80,000 26.0% > $80,000     31.0% > $100,000 31.0% > $100,000 31.0% > $100,000 31.0% > $100,000     35.0% > $150,000 35.0% > $150,000 35.0% > $150,000 35.0% > $150,000     41.0% > $200,000 41.0% > $200,000 41.0% > $200,000 41.0% > $200,000     46.0% > $250,000 46.0% > $250,000 46.0% > $250,000 46.0% > $250,000     50.0% > $300,000 50.0% > $300,000 50.0% > $300,000 50.0% > $300,000     54.0% > $500,000 54.0% > $500,000 54.0% > $500,000 54.0% > $500,000     59.0% > $750,000 59.0% > $750,000 59.0% > $750,000 59.0% > $750,000     65.0% > $1,000,000 65.0% > $1,000,000 65.0% > $1,000,000 65.0% > $1,000,000     66.0% > $1,500,000 66.0% > $1,500,000 66.0% > $1,500,000 66.0% > $1,500,000     67.0% > $2,000,000 67.0%   $2,000,000 67.0%   $2,000,000 67.0%   $2,000,000                               1916 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916.   3.0% > $20,000 3.0% > $20,000 3.0% > $20,000 3.0% > $20,000     4.0% > $40,000 4.0% > $40,000 4.0% > $40,000 4.0% > $40,000     5.0% > $60,000 5.0% > $60,000 5.0% > $60,000 5.0% > $60,000     6.0% > $80,000 6.0% > $80,000 6.0% > $80,000 6.0% > $80,000     7.0% > $100,000 7.0% > $100,000 7.0% > $100,000 7.0% > $100,000     8.0% > $150,000 8.0% > $150,000 8.0% > $150,000 8.0% > $150,000     9.0% > $200,000 9.0% > $200,000 9.0% > $200,000 9.0% > $200,000     10.0% > $250,000 10.0% > $250,000 10.0% > $250,000 10.0% > $250,000     11.0% > $300,000 11.0% > $300,000 11.0% > $300,000 11.0% > $300,000     12.0% > $500,000 12.0% > $500,000 12.0% > $500,000 12.0% > $500,000     13.0% > $1,000,000 13.0% > $1,000,000 13.0% > $1,000,000 13.0% > $1,000,000     14.0% > $1,500,000 14.0% > $1,500,000 14.0% > $1,500,000 14.0% > $1,500,000     15.0% > $2,000,000 15.0% > $2,000,000 15.0% > $2,000,000 15.0% > $2,000,000                               1915 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.   2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000     3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000     4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000     5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000     6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000     7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000                               1914 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.   2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000     3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000     4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000     5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000     6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000     7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000                               1913 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.   2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000     3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000     4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000     5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000     6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000     7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000                               1895-1912 No income tax                       Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.                             1984 2.0% > $4,000 2.0% > $4,000 2.0% > $4,000 2.0% > $4,000 Last law to change rates was the Wilson-Gorman Tariff Act of 1894. Declared unconstitutional by the Supreme Court in 1895 in Pollock v. Farmers’ Loan & Trust Co .                             1873-1893 No income tax                       Last law to change rates was the Revenue Act of 1873.                             1872 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870.                             1871 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870.                             1870 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870.                             1869 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867.                             1868 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867.                             1867 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867.                             1866 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864   7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000                               1865 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864.   7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000                               1864 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864.   7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000     10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000                               1863 3.0% > $600 3.0% > $600 3.0% > $600 3.0% > $600 Last law to change rates was the Revenue Act of 1862.   5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000                               1862 3.0% > $600 3.0% > $600 3.0% > $600 3.0% > $600 Last law to change rates was the Revenue Act of 1862.   5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000                                                          



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