Taxable income
The income left after deductions and other allowed reductions. This is the amount used for tax brackets. It is not always your salary.
USA Simple Civics · Taxes & public money
Tax brackets—and who changed them
Your tax bracket does not tell you how much of all your income goes to taxes. Here is how the system works, what income groups paid over time, and who passed major changes.
A higher bracket does not tax every dollar at the higher rate
Think of income in layers. Each layer has its own rate. Reaching a new bracket changes the rate on the dollars in that layer.
Marginal rate
The rate on your next dollar of ordinary taxable income. This is what people usually mean by “my tax bracket.”
Average rate
Tax divided by income. Always ask which taxes and which kind of income are included. Different studies use different measures.
Example: a single filer with $60,000 of taxable income in 2026
This assumes ordinary income and no tax credits or special taxes. Deductions have already been taken out.
- First $12,400 × 10% = $1,240
- Next $38,000 × 12% = $4,560
- Last $9,600 × 22% = $2,112
Total: $7,912. That is about 13.2% of taxable income, even though the highest layer is taxed at 22%. This example uses taxable income; the historical table below uses a different measure of income.
Source: IRS: how tax brackets work and the 2026 rate schedule below.
2026 federal income-tax brackets
These are rates on ordinary taxable income for tax year 2026, generally reported on returns filed in 2027. They do not include payroll or state taxes. Most long-term capital gains and qualified dividends follow separate rates.
| Rate | Single filer | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | Over $12,400 through $50,400 | Over $24,800 through $100,800 |
| 22% | Over $50,400 through $105,700 | Over $100,800 through $211,400 |
| 24% | Over $105,700 through $201,775 | Over $211,400 through $403,550 |
| 32% | Over $201,775 through $256,225 | Over $403,550 through $512,450 |
| 35% | Over $256,225 through $640,600 | Over $512,450 through $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Deductions come first. The basic 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. Other filing statuses, age, blindness and special deductions can change the calculation.
Sources: IRS Revenue Procedure 2025-32: all 2026 filing statuses and amounts · IRS: 2025 law and individual tax changes.
What share of income did different groups pay?
This table shows federal individual income tax divided by adjusted gross income (AGI). AGI is income reported on a tax return after certain adjustments, but before the standard or itemized deduction.
These are income groups, not tax brackets. “Top 1%” means the highest-income 1 out of every 100 returns in that year’s data. The same people are not necessarily in the group every year.
The columns overlap. The top 1% is part of the top 10%, which is part of the top half. Do not add the columns together. The bottom half is a separate group.
| Tax year | Bottom half | Top half | Top 10% | Top 1% |
|---|---|---|---|---|
| 2023 | 3.73% | 15.57% | 20.91% | 26.27% |
| 2022 | 3.74% | 15.87% | 21.11% | 26.09% |
| 2021 | 3.35% | 16.24% | 21.47% | 25.93% |
| 2020 | 3.11% | 14.82% | 20.30% | 25.99% |
| 2019 | 3.54% | 14.55% | 19.89% | 25.57% |
| 2018 | 3.36% | 14.59% | 19.89% | 25.44% |
| 2017 | 4.05% | 15.99% | 21.49% | 26.76% |
| 2016 | 3.73% | 15.57% | 21.19% | 26.87% |
| 2015 | 3.59% | 15.71% | 21.37% | 27.10% |
| 2014 | 3.45% | 15.52% | 21.25% | 27.16% |
| 2013 | 3.30% | 14.98% | 20.75% | 27.08% |
| 2012 | 3.28% | 14.33% | 19.21% | 22.83% |
| 2011 | 3.13% | 13.76% | 18.85% | 23.50% |
| 2010 | 2.37% | 13.06% | 18.46% | 23.39% |
| 2009 | 2.35% | 12.61% | 18.19% | 24.05% |
| 2008 | 3.26% | 13.79% | 18.87% | 23.29% |
| 2007 | 3.56% | 14.19% | 18.96% | 22.46% |
| 2006 | 3.51% | 14.12% | 19.02% | 22.80% |
| 2005 | 3.51% | 14.01% | 19.03% | 23.15% |
| 2004 | 3.53% | 13.68% | 18.80% | 23.52% |
| 2003 | 3.49% | 13.53% | 18.70% | 24.38% |
| 2002 | 3.86% | 14.87% | 20.76% | 27.37% |
| 2001 New series | 4.92% | 16.08% | 21.68% | 27.60% |
| 2000 | 4.60% | 16.86% | 22.34% | 27.45% |
| 1999 | 4.48% | 16.43% | 21.98% | 27.53% |
| 1998 | 4.44% | 16.00% | 21.42% | 27.12% |
| 1997 | 4.48% | 16.09% | 21.36% | 27.64% |
| 1996 | 4.40% | 15.96% | 21.55% | 28.87% |
| 1995 | 4.39% | 15.47% | 20.97% | 28.73% |
| 1994 | 4.32% | 15.11% | 20.48% | 28.23% |
| 1993 | 4.29% | 14.90% | 20.20% | 28.01% |
| 1992 | 4.39% | 14.44% | 19.13% | 25.05% |
| 1991 | 4.62% | 14.20% | 18.63% | 24.37% |
| 1990 | 5.01% | 14.36% | 18.50% | 23.25% |
| 1989 | 5.11% | 14.53% | 18.77% | 23.34% |
| 1988 | 5.06% | 14.64% | 19.18% | 24.04% |
| 1987 | 5.09% | 14.60% | 19.77% | 26.41% |
| 1986 | 5.63% | 16.32% | 22.64% | 33.13% |
| 1985 | 5.70% | 15.41% | 20.93% | 29.86% |
| 1984 | 5.77% | 15.35% | 20.81% | 29.92% |
| 1983 | 5.66% | 15.52% | 20.91% | 30.18% |
| 1982 | 6.10% | 16.57% | 22.17% | 31.43% |
| 1981 | 6.62% | 17.73% | 23.64% | 33.37% |
| 1980 | 6.10% | 17.29% | 23.49% | 34.47% |
Download all 44 years (CSV) · Data and calculation notes (JSON)
Read across the data change with care. The older series uses returns with positive AGI. Starting with 2001 here, the series excludes returns filed by dependents instead. These are different groups. Tax-law changes also change what counts as AGI, especially after the 1986 reform.
What these numbers include—and leave out
- Each rate is the group’s total income tax divided by its total AGI. It is not the average of every person’s individual percentage.
- One joint return can represent two adults. People who do not file a return are not counted.
- The measure excludes payroll taxes, state and local taxes, and taxes paid directly by businesses. The newer IRS series includes net investment income tax.
- Refundable portions of credits are not subtracted in this IRS measure. A family can receive money beyond the income tax it owes, but that extra amount is not shown as a negative rate here.
- Income from assets usually enters AGI when gains are realized, often when the asset is sold. A rise in unsold asset values is generally not included. This is not a tax rate on wealth.
- 1980–1985 figures come from Tax Foundation’s reproduction of IRS data. From 1986 onward, values come directly from IRS spreadsheets. Bottom-half rates are calculated by subtracting the top half’s tax and AGI from the totals. Published rounding can cause small differences.
Why stop at 2023? It is the latest tax year in the IRS percentile table checked for this page, published in March 2026. The 2026 brackets are known, but the final 2026 results are not. Missing later results are not zero.
Who passed the major tax changes?
Congress writes and passes tax laws. The president can sign or veto them. A party’s control of a chamber shows who led it; it does not mean every member supported the law.
This is a selection of major changes to rates, credits and other individual income-tax rules since 1980. It includes tax cuts and tax increases. It is not a list of every tax law.
How to read the votes: Numbers mean yes–no on the final version in each chamber. Open “Who supported it?” for party context. A vice president’s tie-breaking vote is shown separately. A voice vote has no individual yes–no count; it does not mean everyone voted yes.
Wide table: scroll sideways to see both final votes.
| Year | Law | What changed / when | President who signed | House control | Senate control | Final House vote | Final Senate vote |
|---|---|---|---|---|---|---|---|
| 1981 | Economic Recovery Tax ActH.R. 4242 | Cut individual rates in stages. Reduced the highest statutory rate from 70% to 50%; the old 70% rate did not apply to all wages. Added automatic inflation adjustments. When: Rate cuts: 1981–1983; inflation adjustments: 1985. Who supported it?Votes from both parties in both chambers. | Ronald ReaganRepublican | Democratic | Republican | 282–95 | 67–8 |
| 1982 | Tax Equity and Fiscal Responsibility ActH.R. 4961 | Raised revenue by reversing some business tax breaks and tightening tax rules. It did not repeal the main individual rate cuts from 1981. When: Different provisions began at different times, including 1982 and 1983. Who supported it?Votes from both parties in both chambers. | Ronald ReaganRepublican | Democratic | Republican | 226–207 | 52–47 |
| 1986 | Tax Reform ActH.R. 3838 | Reduced rates and removed many deductions and tax shelters. Set a 28% highest statutory bracket by 1988, with a 33% rate over a middle range to take back some tax benefits. When: Main individual changes: 1987–1988. Who supported it?Votes from both parties in both chambers. | Ronald ReaganRepublican | Democratic | Republican | 292–136 | 74–23 |
| 1990 | Omnibus Budget Reconciliation ActH.R. 5835 | Added a 31% top income-tax bracket and limited some deductions and exemptions for higher earners. Also expanded the earned income tax credit. When: Main rate change: 1991. Who supported it?Votes from both parties in both chambers. | George H. W. BushRepublican | Democratic | Democratic | 228–200 | 54–45 |
| 1993 | Omnibus Budget Reconciliation ActH.R. 2264 | Added 36% and 39.6% brackets for higher incomes. Expanded the earned income tax credit for eligible workers. When: New rates: 1993; credit expansion phased in. Who supported it?No Republican yes votes. House support included one independent. Vice President Al Gore broke the Senate tie. | Bill ClintonDemocratic | Democratic | Democratic | 218–216 | 50–50; VP voted yes |
| 1997 | Taxpayer Relief ActH.R. 2014 | Created the child tax credit and education credits. Lowered the main top rate on long-term capital gains to 20%. When: Capital-gains changes: 1997; child credit began in 1998. Who supported it?Votes from both parties in both chambers. | Bill ClintonDemocratic | Republican | Republican | 389–43 | 92–8 |
| 2001 | Economic Growth and Tax Relief Reconciliation ActH.R. 1836 | Created a 10% bracket, lowered other rates in stages and expanded the child tax credit. Many changes originally had an end date. When: Changes began in 2001 and were phased in. Who supported it?Votes from both parties in both chambers. Final votes were May 26, before Senate control changed. | George W. BushRepublican | Republican | Republican at passage* | 240–154 | 58–33 |
| 2003 | Jobs and Growth Tax Relief Reconciliation ActH.R. 2 | Sped up the 2001 rate cuts, reaching a 35% top rate. Lowered taxes on most long-term capital gains and qualified dividends. When: Main changes: 2003. Who supported it?Some Democrats joined Republicans in each chamber. Vice President Dick Cheney broke the Senate tie. | George W. BushRepublican | Republican | Republican | 231–200 | 50–50; VP voted yes |
| 2009 | American Recovery and Reinvestment ActH.R. 1 | Added the temporary Making Work Pay credit and expanded some child, earned-income and education credits. These changed tax bills without changing ordinary income-tax brackets. When: Making Work Pay: 2009–2010; other provisions had different dates. Who supported it?No Republican yes votes in the House; three Republican senators voted yes. | Barack ObamaDemocratic | Democratic | Democratic | 246–183; 1 present | 60–38 |
| 2010 | Health Care and Education Reconciliation ActH.R. 4872 | As part of the health-law package, added a 3.8% tax on certain investment income for higher earners and changed other health-related tax rules. When: Investment-income tax began in 2013. Who supported it?No Republican yes votes in either chamber. This row is the reconciliation law, not the separate main Affordable Care Act. | Barack ObamaDemocratic | Democratic | Democratic | 220–207 | 56–43 |
| 2010 | Tax Relief, Unemployment Insurance Reauthorization, and Job Creation ActH.R. 4853 | Extended the 2001 and 2003 income-tax cuts for two years. Also temporarily cut the employee Social Security tax rate—a separate tax. When: Income-tax extension: 2011–2012; payroll cut initially for 2011. Who supported it?Votes from both parties in both chambers. | Barack ObamaDemocratic | Democratic | Democratic | 277–148 | 81–19 |
| 2013 | American Taxpayer Relief Act of 2012H.R. 8 | Kept most earlier income-tax cuts, but restored the 39.6% top bracket for higher incomes. Also raised the top rate on most long-term capital gains to 20%. When: Signed January 2, 2013; major rate changes: 2013. Who supported it?Votes from both parties in both chambers. The title says 2012, but final passage and signing were in 2013. | Barack ObamaDemocratic | Republican | Democratic | 257–167 | 89–8 |
| 2017 | Tax Cuts and Jobs ActH.R. 1 | Lowered most individual rates, raised the standard deduction and child credit, suspended personal exemptions, and limited some deductions. The top rate fell to 37%. When: Main individual changes: 2018; many originally scheduled to end after 2025. Who supported it?No Democratic yes votes in either chamber. This uses the final House vote, after the Senate changed the text. | Donald TrumpRepublican | Republican | Republican | 224–201 | 51–48 |
| 2020 | CARES ActH.R. 748 | Created the first pandemic recovery rebate, paid mainly as advance stimulus payments. It was a tax credit, not a change to income-tax brackets. When: 2020; other pandemic laws later added more relief. Who supported it?All senators voting supported it. The House voice vote did not record each member’s vote. | Donald TrumpRepublican | Democratic | Republican | Voice vote | 96–0 |
| 2021 | American Rescue Plan ActH.R. 1319 | Temporarily expanded the child tax credit, including full refundability for eligible families, and added another recovery rebate. When: Expanded child credit: 2021 only; other provisions varied. Who supported it?No Republican yes votes in either chamber. Senate support included independents who caucused with Democrats. | Joe BidenDemocratic | Democratic | Democratic (50–50 Senate) | 220–211 | 50–49 |
| 2025 | One Big Beautiful Bill Act / P.L. 119-21H.R. 1 | Made the 2017 individual rate structure permanent under current law. Extended and changed deductions and credits; added limited deductions for eligible tips, overtime, seniors and car-loan interest. When: Many changes began in 2025. New deductions listed here generally run 2025–2028; eligibility and limits apply. Who supported it?No Democratic yes votes in either chamber. Vice President JD Vance broke the Senate tie. | Donald TrumpRepublican | Republican | Republican | 218–214 | 50–50; VP voted yes |
*2001 needs a special note. Republicans led the tied Senate when the final tax-law vote occurred on May 26. Democrats gained control on June 6 after Senator Jim Jeffords changed parties. President Bush signed the law June 7. The table uses control at passage, not signing.
“Permanent” means no scheduled end under current law. A later Congress can still change it. The 2025 law’s new deductions also have limits; phrases such as “no tax on tips” do not mean every tip or every kind of tax is exempt.
Sources: bill histories and final votes linked in each row; House historical party-control table; Senate party divisions and changes; vice-presidential tie-breaking votes. Download law details (JSON).
What else changes a tax bill?
Deductions and credits
A deduction reduces the income that gets taxed. A credit reduces the tax itself. Some credits can also pay money back beyond the tax owed. A lower bracket does not tell the whole story.
Different kinds of income
Pay from a job, business profits, dividends and gains from selling investments can face different rules. Two people with the same total income may owe different amounts.
Taxes beyond income tax
Someone who owes no federal income tax may still pay Social Security and Medicare taxes, sales taxes, property taxes or state income taxes.
Does a change in the table prove a policy worked?
No. Laws matter, but so do recessions, job losses, investment gains and who is in each income group. A rate can change because income changed, tax changed, or both. To estimate what a law caused, researchers compare what happened with an estimate of what would have happened without it.
Also ask who gained or lost, by how many dollars, and for how long. A small percentage change can mean many dollars for a high-income family. A temporary credit can have a large effect for one year.
Related: Social Security taxes and the earnings cap · Taxes in other countries · National debt · How laws are made.
Sources and methods
- IRS: tax rates and income percentiles — definitions and downloadable tables.
- IRS Table 4.1, 2001–2023 (Excel) — latest series used here, released March 2026.
- IRS historical table, 1986–2009 (Excel) — this page uses its 1986–2000 values.
- Tax Foundation, Table 8 — reproduction of older IRS figures used only for 1980–1985. This is a secondary source, not a government agency.
- Congressional Research Service: brackets and deductions, 1988–2026 — legislative background, reproduced by EveryCRSReport.
- House Ways and Means report for the 111th Congress — 2009–2010 tax changes and legislative history.
- IRS: the temporary 2021 child tax credit — eligibility and timing.
- IRS: net investment income tax — scope and 2013 start date.
- IRS: individual provisions of the 2025 law — current rules and temporary deductions.
Historical rates are rounded to two decimal places. They describe tax liability in the IRS measure, not just the check sent when filing. Money withheld during the year is a payment toward that liability. Read our methodology for the site’s broader approach.