United States
Individual Income Tax Rate
Personal Exemption: Single Person Personal Exemption: Married Couple Personal Exemption: Dependents Standard Deduction: Single Person Standard Deduction: Married Couple Top Tax Rate Top Tax Bracket
1913 3000 4000 0 7% 500000
1914 3000 4000 0   7% 500000
1915 3000 4000 0 7% 500000
1916 3000 4000 0   15% 2000000
1917 1000 2000 200 67% 2000000
1918 1000 2000 200   77% 1000000
1919 1000 2000 200 73% 1000000
1920 1000 2000 200   73% 1000000
1921 1000 2500 400 73% 1000000
1922 1000 2500 400   56% 200000
1923 1000 2500 400 56% 200000
1924 1000 2500 400   46% 500000
1925 1500 3500 400 25% 100000
1926 1500 3500 400   25% 100000
1927 1500 3500 400 25% 100000
1928 1500 3500 400   25% 100000
1929 1500 3500 400 24% 100000
1930 1500 3500 400   25% 100000
1931 1500 3500 400 25% 100000
1932 1000 2500 400   63% 1000000
1933 1000 2500 400 63% 1000000
1934 1000 2500 400   63% 1000000
1935 1000 2500 400 63% 1000000
1936 1000 2500 400   79% 5000000
1937 1000 2500 400 79% 5000000
1938 1000 2500 400   79% 5000000
1939 1000 2500 400 79% 5000000
1940 800 2000 400   81.10% 5000000
1941 750 1500 400 81% 5000000
1942 500 1200 350   88% 200000
1943 500 1200 350 88% 200000
1944 500 1000   94% 200000
1945 500 1000 94% 200000
1946 500 1000   86.45% 200000
1947 500 1000 86.45% 200000
1948 600 1200   82.13% 400000
1949 600 1200 82.13% 400000
1950 600 1200   91% 400000
1951 600 1200 91% 400000
1952 600 1200   92% 400000
1953 600 1200 92% 400000
1954 600 1200   91% 400000
1955 600 1200 91% 400000
1956 600 1200   91% 400000
1957 600 1200 91% 400000
1958 600 1200   91% 400000
1959 600 1200 91% 400000
1960 600 1200   91% 400000
1961 600 1200 91% 400000
1962 600 1200   91% 400000
1963 600 1200 91% 400000
1964 600 1200   77% 400000
1965 600 1200 70% 200000
1966 600 1200   70% 200000
1967 600 1200 70% 200000
1968 600 1200   75.25% 200000
1969 600 1200 77% 200000
1970 625 1250   1100 1100 71.75% 200000
1971 675 1350 1050 1050 70% 200000
1972 750 1500   1300 1300 70% 200000
1973 750 1500 1300 1300 70% 200000
1974 750 1500   1300 1300 70% 200000
1975 750 1500 1600 1900 70% 200000
1976 750 1500   1700 2100 70% 200000
1977 750 1500 2200 3200 70% 200000
1978 750 1500   2200 3200 70% 200000
1979 1000 2000 2300 3400 70% 212000
1980 1000 2000   2300 3400 70% 212000
1981 1000 2000 2300 3400 69.13% 212000
1982 1000 2000   2300 3400 50% 82200
1983 1000 2000 2300 3400 50% 106000
1984 1000 2000   2300 3400 50% 159000
1985 1040 2080 2400 3550 50% 165480
1986 1080 2160   2480 3670 50% 171580
1987 1900 3800 2540 3760 38.50% 90000
1988 1950 3900   3000 5000 28% 29750
1989 2000 4000 3100 5200 28% 30950
1990 2050 4100   3250 5450 28% 32450
1991 2150 4300 3400 5700 28% 34000
1992 2300 4600   3600 6000 31% 86500
1993 2350 4700 3700 6200 39.60% 250000
1994 2450 4900   3800 6350 39.60% 250000
1995 2500 5000 3900 6550 39.60% 256500
1996 2550 5100   4000 6700 39.60% 263750
1997 2650 5300 4150 6900 39.60% 271050
1998 2700 5400   4250 7100 39.60% 278450
1999 2750 5500 4300 7200 39.60% 283150
2000 2800 5600   4400 7350 39.60% 288350
2001 2900 5800 4550 7600 39.10% 297350
2002 3000 6000   4700 7850 38.60% 307050
Footnotes
1. Tax brackets are in local currency units. Unless mentioned otherwise, data refer to the top marginal tax rate on earned income at the federal or national level. (All Countries, Individual Income Tax Rate, 1975-1999)
2. Tax brackets are in U.S. Dollars (All Countries, Top Tax Bracket, 1996-1999)
3. Prior to 1944, the standard deduction did not exist. (United States, Standard Deduction: Married Couple, 1913-1943)
4. Prior to 1944, the standard deduction did not exist. (United States, Standard Deduction: Single Person, 1913-1943)
5. All personal exemptions, standard deductions and tax brackets are in US dollars. (United States, Individual Income Tax Rate, 1913-2002)
6. The top tax bracket refers to the amount of taxable income in excess of which the top marginal tax rate applies on married taxpayers filing jointly. (United States, Top Tax Bracket, 1913-2002)
7. The top marginal tax rate shown here applies to married couples filing jointly. The top tax rate does not include the effects of phasing-out personal exemptions or itemized deductions. (United States, Top Tax Rate, 1913-2002)
8. The personal exemption for a married couple dropped to $2,000 if their income exceeded $5,000. (United States, Personal Exemption: Married Couple, 1921-1923)
9. The standard deduction was 10 percent of adjusted gross income but was limited to range between $0 and $500. (United States, Standard Deduction: Married Couple, 1944-1947)
10. The standard deduction was 10 percent of adjusted gross income but was limited to range between $0 and $500. (United States, Standard Deduction: Single Person, 1944-1947)
11. Staring in 1944, the personal exemption became a per-person exemption. Thus, the personal exemption for a married couple is twice the amount for a single individual. Taxpayers may claim a separate personal exemption for dependents. (United States, Personal Exemption: Single Person, 1944-2002)
12. The standard deduction was 10 percent of adjusted gross income but was limited to range between $0 and $1000. (United States, Standard Deduction: Married Couple, 1948-1963)
13. The standard deduction was 10 percent of adjusted gross income but was limited to range between $0 and $1000. (United States, Standard Deduction: Single Person, 1948-1963)
14. The blind and those aged 65 or over received additional personal exemptions. (United States, Personal Exemption: Single Person, 1948-1986)
15. The minimum standard deduction was increased by $100 for each dependent. (United States, Standard Deduction: Married Couple, 1964-1969)
16. The standard deduction was 10 percent of adjusted gross income but was limited to range between $400 and $1000. (United States, Standard Deduction: Married Couple, 1964-1969)
17. The standard deduction was 10 percent of adjusted gross income but was limited to range between $300 and $1000. (United States, Standard Deduction: Single Person, 1964-1969)
18. The blind and those aged 65 or over received larger standard deductions. (United States, Standard Deduction: Single Person, 1986-2002)
19. This reflects the change made by the Tax Relief Act of 2001. (United States, Top Tax Rate, 2001-2002)