{
  "measure": "Aggregate federal individual income tax divided by aggregate adjusted gross income, percent; not all taxes; refundable credit portions excluded",
  "reviewed": "2026-10-17",
  "notes": [
    "1980\u20131985: historical IRS figures reproduced in Tax Foundation Table 8.",
    "1986\u20132000: IRS positive-AGI series.",
    "2001\u20132023: IRS series excluding dependents. These populations differ.",
    "Bottom-half rate from 1986 onward calculated as 100 \u00d7 (total tax minus top-half tax) / (total AGI minus top-half AGI), using published amounts in millions. Small rounding differences are possible.",
    "Top groups overlap: top 1% is within top 10%, which is within top 50%.",
    "AGI definitions change with law, including the 1986 reform."
  ],
  "rows": [
    {
      "year": 1980,
      "bottom50": 6.1,
      "top50": 17.29,
      "top10": 23.49,
      "top1": 34.47,
      "series": "Positive AGI returns; historical IRS figures reproduced by Tax Foundation",
      "source": "https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2023-update/"
    },
    {
      "year": 1981,
      "bottom50": 6.62,
      "top50": 17.73,
      "top10": 23.64,
      "top1": 33.37,
      "series": "Positive AGI returns; historical IRS figures reproduced by Tax Foundation",
      "source": "https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2023-update/"
    },
    {
      "year": 1982,
      "bottom50": 6.1,
      "top50": 16.57,
      "top10": 22.17,
      "top1": 31.43,
      "series": "Positive AGI returns; historical IRS figures reproduced by Tax Foundation",
      "source": "https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2023-update/"
    },
    {
      "year": 1983,
      "bottom50": 5.66,
      "top50": 15.52,
      "top10": 20.91,
      "top1": 30.18,
      "series": "Positive AGI returns; historical IRS figures reproduced by Tax Foundation",
      "source": "https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2023-update/"
    },
    {
      "year": 1984,
      "bottom50": 5.77,
      "top50": 15.35,
      "top10": 20.81,
      "top1": 29.92,
      "series": "Positive AGI returns; historical IRS figures reproduced by Tax Foundation",
      "source": "https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2023-update/"
    },
    {
      "year": 1985,
      "bottom50": 5.7,
      "top50": 15.41,
      "top10": 20.93,
      "top1": 29.86,
      "series": "Positive AGI returns; historical IRS figures reproduced by Tax Foundation",
      "source": "https://taxfoundation.org/data/all/federal/summary-latest-federal-income-tax-data-2023-update/"
    },
    {
      "year": 1986,
      "bottom50": 5.63,
      "top50": 16.32,
      "top10": 22.64,
      "top1": 33.13,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1987,
      "bottom50": 5.09,
      "top50": 14.6,
      "top10": 19.77,
      "top1": 26.41,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1988,
      "bottom50": 5.06,
      "top50": 14.64,
      "top10": 19.18,
      "top1": 24.04,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1989,
      "bottom50": 5.11,
      "top50": 14.53,
      "top10": 18.77,
      "top1": 23.34,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1990,
      "bottom50": 5.01,
      "top50": 14.36,
      "top10": 18.5,
      "top1": 23.25,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1991,
      "bottom50": 4.62,
      "top50": 14.2,
      "top10": 18.63,
      "top1": 24.37,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1992,
      "bottom50": 4.39,
      "top50": 14.44,
      "top10": 19.13,
      "top1": 25.05,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1993,
      "bottom50": 4.29,
      "top50": 14.9,
      "top10": 20.2,
      "top1": 28.01,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1994,
      "bottom50": 4.32,
      "top50": 15.11,
      "top10": 20.48,
      "top1": 28.23,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1995,
      "bottom50": 4.39,
      "top50": 15.47,
      "top10": 20.97,
      "top1": 28.73,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1996,
      "bottom50": 4.4,
      "top50": 15.96,
      "top10": 21.55,
      "top1": 28.87,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1997,
      "bottom50": 4.48,
      "top50": 16.09,
      "top10": 21.36,
      "top1": 27.64,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1998,
      "bottom50": 4.44,
      "top50": 16.0,
      "top10": 21.42,
      "top1": 27.12,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 1999,
      "bottom50": 4.48,
      "top50": 16.43,
      "top10": 21.98,
      "top1": 27.53,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 2000,
      "bottom50": 4.6,
      "top50": 16.86,
      "top10": 22.34,
      "top1": 27.45,
      "series": "Positive AGI returns",
      "source": "https://www.irs.gov/pub/irs-soi/09in01etr.xls"
    },
    {
      "year": 2001,
      "bottom50": 4.92,
      "top50": 16.08,
      "top10": 21.68,
      "top1": 27.6,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2002,
      "bottom50": 3.86,
      "top50": 14.87,
      "top10": 20.76,
      "top1": 27.37,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2003,
      "bottom50": 3.49,
      "top50": 13.53,
      "top10": 18.7,
      "top1": 24.38,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2004,
      "bottom50": 3.53,
      "top50": 13.68,
      "top10": 18.8,
      "top1": 23.52,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2005,
      "bottom50": 3.51,
      "top50": 14.01,
      "top10": 19.03,
      "top1": 23.15,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2006,
      "bottom50": 3.51,
      "top50": 14.12,
      "top10": 19.02,
      "top1": 22.8,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2007,
      "bottom50": 3.56,
      "top50": 14.19,
      "top10": 18.96,
      "top1": 22.46,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2008,
      "bottom50": 3.26,
      "top50": 13.79,
      "top10": 18.87,
      "top1": 23.29,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2009,
      "bottom50": 2.35,
      "top50": 12.61,
      "top10": 18.19,
      "top1": 24.05,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2010,
      "bottom50": 2.37,
      "top50": 13.06,
      "top10": 18.46,
      "top1": 23.39,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2011,
      "bottom50": 3.13,
      "top50": 13.76,
      "top10": 18.85,
      "top1": 23.5,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2012,
      "bottom50": 3.28,
      "top50": 14.33,
      "top10": 19.21,
      "top1": 22.83,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2013,
      "bottom50": 3.3,
      "top50": 14.98,
      "top10": 20.75,
      "top1": 27.08,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2014,
      "bottom50": 3.45,
      "top50": 15.52,
      "top10": 21.25,
      "top1": 27.16,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2015,
      "bottom50": 3.59,
      "top50": 15.71,
      "top10": 21.37,
      "top1": 27.1,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2016,
      "bottom50": 3.73,
      "top50": 15.57,
      "top10": 21.19,
      "top1": 26.87,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2017,
      "bottom50": 4.05,
      "top50": 15.99,
      "top10": 21.49,
      "top1": 26.76,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2018,
      "bottom50": 3.36,
      "top50": 14.59,
      "top10": 19.89,
      "top1": 25.44,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2019,
      "bottom50": 3.54,
      "top50": 14.55,
      "top10": 19.89,
      "top1": 25.57,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2020,
      "bottom50": 3.11,
      "top50": 14.82,
      "top10": 20.3,
      "top1": 25.99,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2021,
      "bottom50": 3.35,
      "top50": 16.24,
      "top10": 21.47,
      "top1": 25.93,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2022,
      "bottom50": 3.74,
      "top50": 15.87,
      "top10": 21.11,
      "top1": 26.09,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    },
    {
      "year": 2023,
      "bottom50": 3.73,
      "top50": 15.57,
      "top10": 20.91,
      "top1": 26.27,
      "series": "Returns excluding dependents",
      "source": "https://www.irs.gov/pub/irs-soi/23in41ts.xlsx"
    }
  ]
}