1913-2011 Tax Rate Schedules in NOMINAL dollars and INFLATION-ADJUSTED dollars and with the taxes computed ... "TAX FEVER,CATCH IT!"
Last updated: 2013 May 16 Thursday 17:49:52.542 Central Standard Time = GMT/UTC-06:00
2013 May 16 Thursday 23:49:52.542 Greenwich Mean Time = GMT/UTC
JULIAN DATE= 2456429
You'll find the self-explanatory files below which have not only the tax rate
schedules for the 99 years of Federal Income Tax, but the actual taxes computed.
I found the following links to be tremendous resources. The first one saved me the trouble of trying to get the information from
the IRS directly or various libraries etc. In fact, if the first website had actually COMPUTED the actual tax due, I wouldn't have had any work at all to do!
And since it's now 2012 and not 2011, I thought it would be appropriate to INFLATION-ADJUST to 2012 and so I used the second website below to find the appropriate
yearly inflation-adjustment multiplier. The third one is the actual 1954 table from the IRS and it's the "real McCoy"
[ U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)
| CPI Inflation Calculator | The actual original 1954 IRS tax rate schedule
]
[ Statistics of Income ... 1954 ... Individual Income Tax Returns for 1954 ... on IRS Website ... go to page 114 and find above tax rate schedule ]
Email:
Jeff Sagarin
[ Jeff's Sports Ratings |
USA Today - Jeff Sagarin computer ratings ]
1913 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 20000 ................................... 1.00% of the taxable income 1.00% effective overall tax rate
Over $ 20000 but not over $ 50000 $ 200, plus 2.00% of excess over $ 20000 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 75000 $ 800, plus 3.00% of excess over $ 50000 1.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 75000 but not over $ 100000 $ 1550, plus 4.00% of excess over $ 75000 2.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 250000 $ 2550, plus 5.00% of excess over $ 100000 3.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 500000 $ 10050, plus 6.00% of excess over $ 250000 4.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 ........................ $ 25050, plus 7.00% of excess over $ 500000 5.01% <=> 7.00% effective overall tax rate as income goes to infinity
1913 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 23.308686869
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 466174 ................................... 1.00% of the taxable income 1.00% effective overall tax rate
Over $ 466174 but not over $1165434 $ 4662, plus 2.00% of excess over $ 466174 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $1165434 but not over $1748152 $ 18647, plus 3.00% of excess over $1165434 1.88% effective overall tax rate(computed on tax on middle of income range)
Over $1748152 but not over $2330869 $ 36128, plus 4.00% of excess over $1748152 2.34% effective overall tax rate(computed on tax on middle of income range)
Over $2330869 but not over $5827172 $ 59437, plus 5.00% of excess over $2330869 3.60% effective overall tax rate(computed on tax on middle of income range)
Over $5827172 but not over $11654343 $ 234252, plus 6.00% of excess over $5827172 4.68% effective overall tax rate(computed on tax on middle of income range)
Over $11654343 ........................$ 583883, plus 7.00% of excess over $11654343 5.01% <=> 7.00% effective overall tax rate as income goes to infinity
1913 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 100 2000 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 5.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 200 4057 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 4.93%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 300 6257 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 4.79%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 400 8684 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 4.61%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 500 11284 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 4.43%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 600 14226 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 4.22%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 700 17280 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 4.05%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 800 20680 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 3.87%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 900 24249 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 3.71%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 1000 28049 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 3.57%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 1500 50981 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 2.94%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 2000 78540 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 2.55%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 2500 108849 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 2.30%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 3000 140614 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 2.13%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 3500 174075 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 2.01%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 4000 209251 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 1.91%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 4500 245884 percentage of taxable income= 1.00% for tax year 1913 percentage of 1954 taxes 1.83%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 5338 283384 percentage of taxable income= 1.07% for tax year 1913 percentage of 1954 taxes 1.88%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 7338 360943 percentage of taxable income= 1.22% for tax year 1913 percentage of 1954 taxes 2.03%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 9338 442341 percentage of taxable income= 1.33% for tax year 1913 percentage of 1954 taxes 2.11%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 11338 527179 percentage of taxable income= 1.42% for tax year 1913 percentage of 1954 taxes 2.15%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 13338 615023 percentage of taxable income= 1.48% for tax year 1913 percentage of 1954 taxes 2.17%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 15338 704023 percentage of taxable income= 1.53% for tax year 1913 percentage of 1954 taxes 2.18%
1914 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 20000 ................................... 1.00% of the taxable income 1.00% effective overall tax rate
Over $ 20000 but not over $ 50000 $ 200, plus 2.00% of excess over $ 20000 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 75000 $ 800, plus 3.00% of excess over $ 50000 1.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 75000 but not over $ 100000 $ 1550, plus 4.00% of excess over $ 75000 2.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 250000 $ 2550, plus 5.00% of excess over $ 100000 3.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 500000 $ 10050, plus 6.00% of excess over $ 250000 4.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 ........................ $ 25050, plus 7.00% of excess over $ 500000 5.01% <=> 7.00% effective overall tax rate as income goes to infinity
1914 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 23.075600000
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 461512 ................................... 1.00% of the taxable income 1.00% effective overall tax rate
Over $ 461512 but not over $1153780 $ 4615, plus 2.00% of excess over $ 461512 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $1153780 but not over $1730670 $ 18460, plus 3.00% of excess over $1153780 1.88% effective overall tax rate(computed on tax on middle of income range)
Over $1730670 but not over $2307560 $ 35767, plus 4.00% of excess over $1730670 2.34% effective overall tax rate(computed on tax on middle of income range)
Over $2307560 but not over $5768900 $ 58843, plus 5.00% of excess over $2307560 3.60% effective overall tax rate(computed on tax on middle of income range)
Over $5768900 but not over $11537800 $ 231910, plus 6.00% of excess over $5768900 4.68% effective overall tax rate(computed on tax on middle of income range)
Over $11537800 ........................$ 578044, plus 7.00% of excess over $11537800 5.01% <=> 7.00% effective overall tax rate as income goes to infinity
1914 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 100 2000 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 5.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 200 4057 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 4.93%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 300 6257 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 4.79%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 400 8684 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 4.61%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 500 11284 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 4.43%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 600 14226 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 4.22%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 700 17280 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 4.05%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 800 20680 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 3.87%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 900 24249 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 3.71%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 1000 28049 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 3.57%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 1500 50981 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 2.94%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 2000 78540 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 2.55%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 2500 108849 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 2.30%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 3000 140614 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 2.13%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 3500 174075 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 2.01%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 4000 209251 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 1.91%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 4500 245884 percentage of taxable income= 1.00% for tax year 1914 percentage of 1954 taxes 1.83%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 5385 283384 percentage of taxable income= 1.08% for tax year 1914 percentage of 1954 taxes 1.90%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 7385 360943 percentage of taxable income= 1.23% for tax year 1914 percentage of 1954 taxes 2.05%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 9385 442341 percentage of taxable income= 1.34% for tax year 1914 percentage of 1954 taxes 2.12%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 11385 527179 percentage of taxable income= 1.42% for tax year 1914 percentage of 1954 taxes 2.16%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 13385 615023 percentage of taxable income= 1.49% for tax year 1914 percentage of 1954 taxes 2.18%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 15385 704023 percentage of taxable income= 1.54% for tax year 1914 percentage of 1954 taxes 2.19%
1915 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 20000 ................................... 1.00% of the taxable income 1.00% effective overall tax rate
Over $ 20000 but not over $ 50000 $ 200, plus 2.00% of excess over $ 20000 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 75000 $ 800, plus 3.00% of excess over $ 50000 1.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 75000 but not over $ 100000 $ 1550, plus 4.00% of excess over $ 75000 2.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 250000 $ 2550, plus 5.00% of excess over $ 100000 3.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 500000 $ 10050, plus 6.00% of excess over $ 250000 4.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 ........................ $ 25050, plus 7.00% of excess over $ 500000 5.01% <=> 7.00% effective overall tax rate as income goes to infinity
1915 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 22.847128712
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 456943 ................................... 1.00% of the taxable income 1.00% effective overall tax rate
Over $ 456943 but not over $1142356 $ 4569, plus 2.00% of excess over $ 456943 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $1142356 but not over $1713535 $ 18278, plus 3.00% of excess over $1142356 1.88% effective overall tax rate(computed on tax on middle of income range)
Over $1713535 but not over $2284713 $ 35413, plus 4.00% of excess over $1713535 2.34% effective overall tax rate(computed on tax on middle of income range)
Over $2284713 but not over $5711782 $ 58260, plus 5.00% of excess over $2284713 3.60% effective overall tax rate(computed on tax on middle of income range)
Over $5711782 but not over $11423564 $ 229614, plus 6.00% of excess over $5711782 4.68% effective overall tax rate(computed on tax on middle of income range)
Over $11423564 ........................$ 572321, plus 7.00% of excess over $11423564 5.01% <=> 7.00% effective overall tax rate as income goes to infinity
1915 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 100 2000 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 5.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 200 4057 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 4.93%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 300 6257 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 4.79%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 400 8684 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 4.61%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 500 11284 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 4.43%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 600 14226 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 4.22%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 700 17280 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 4.05%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 800 20680 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 3.87%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 900 24249 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 3.71%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 1000 28049 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 3.57%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 1500 50981 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 2.94%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 2000 78540 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 2.55%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 2500 108849 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 2.30%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 3000 140614 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 2.13%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 3500 174075 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 2.01%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 4000 209251 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 1.91%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 4500 245884 percentage of taxable income= 1.00% for tax year 1915 percentage of 1954 taxes 1.83%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 5431 283384 percentage of taxable income= 1.09% for tax year 1915 percentage of 1954 taxes 1.92%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 7431 360943 percentage of taxable income= 1.24% for tax year 1915 percentage of 1954 taxes 2.06%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 9431 442341 percentage of taxable income= 1.35% for tax year 1915 percentage of 1954 taxes 2.13%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 11431 527179 percentage of taxable income= 1.43% for tax year 1915 percentage of 1954 taxes 2.17%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 13431 615023 percentage of taxable income= 1.49% for tax year 1915 percentage of 1954 taxes 2.18%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 15431 704023 percentage of taxable income= 1.54% for tax year 1915 percentage of 1954 taxes 2.19%
1916 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 20000 ................................... 2.00% of the taxable income 2.00% effective overall tax rate
Over $ 20000 but not over $ 40000 $ 400, plus 3.00% of excess over $ 20000 2.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 60000 $ 1000, plus 4.00% of excess over $ 40000 2.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 80000 $ 1800, plus 5.00% of excess over $ 60000 3.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 2800, plus 6.00% of excess over $ 80000 3.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 4000, plus 7.00% of excess over $ 100000 4.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 7500, plus 8.00% of excess over $ 150000 5.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 11500, plus 9.00% of excess over $ 200000 6.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 16000, plus 10.00% of excess over $ 250000 6.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 21000, plus 11.00% of excess over $ 300000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $1000000 $ 43000, plus 12.00% of excess over $ 500000 9.73% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $1500000 $ 103000, plus 13.00% of excess over $1000000 10.84% effective overall tax rate(computed on tax on middle of income range)
Over $1500000 but not over $2000000 $ 168000, plus 14.00% of excess over $1500000 11.60% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 ........................ $ 238000, plus 15.00% of excess over $2000000 11.90% <=> 15.00% effective overall tax rate as income goes to infinity
1916 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 21.170275229
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 423406 ................................... 2.00% of the taxable income 2.00% effective overall tax rate
Over $ 423406 but not over $ 846811 $ 8468, plus 3.00% of excess over $ 423406 2.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 846811 but not over $1270217 $ 21170, plus 4.00% of excess over $ 846811 2.80% effective overall tax rate(computed on tax on middle of income range)
Over $1270217 but not over $1693622 $ 38106, plus 5.00% of excess over $1270217 3.29% effective overall tax rate(computed on tax on middle of income range)
Over $1693622 but not over $2117028 $ 59277, plus 6.00% of excess over $1693622 3.78% effective overall tax rate(computed on tax on middle of income range)
Over $2117028 but not over $3175541 $ 84681, plus 7.00% of excess over $2117028 4.60% effective overall tax rate(computed on tax on middle of income range)
Over $3175541 but not over $4234055 $ 158777, plus 8.00% of excess over $3175541 5.43% effective overall tax rate(computed on tax on middle of income range)
Over $4234055 but not over $5292569 $ 243458, plus 9.00% of excess over $4234055 6.11% effective overall tax rate(computed on tax on middle of income range)
Over $5292569 but not over $6351083 $ 338724, plus 10.00% of excess over $5292569 6.73% effective overall tax rate(computed on tax on middle of income range)
Over $6351083 but not over $10585138 $ 444576, plus 11.00% of excess over $6351083 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $10585138 but not over $21170275 $ 910322, plus 12.00% of excess over $10585138 9.73% effective overall tax rate(computed on tax on middle of income range)
Over $21170275 but not over $31755413 $2180538, plus 13.00% of excess over $21170275 10.84% effective overall tax rate(computed on tax on middle of income range)
Over $31755413 but not over $42340550 $3556606, plus 14.00% of excess over $31755413 11.60% effective overall tax rate(computed on tax on middle of income range)
Over $42340550 ........................$5038526, plus 15.00% of excess over $42340550 11.90% <=> 15.00% effective overall tax rate as income goes to infinity
1916 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 200 2000 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 10.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 400 4057 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 9.86%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 600 6257 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 9.59%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 800 8684 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 9.21%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 1000 11284 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 8.86%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 1200 14226 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 8.44%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1400 17280 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 8.10%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1600 20680 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 7.74%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1800 24249 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 7.42%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2000 28049 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 7.13%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 3000 50981 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 5.88%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 4000 78540 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 5.09%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 5000 108849 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 4.59%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 6000 140614 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 4.27%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 7000 174075 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 4.02%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 8000 209251 percentage of taxable income= 2.00% for tax year 1916 percentage of 1954 taxes 3.82%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 9266 245884 percentage of taxable income= 2.06% for tax year 1916 percentage of 1954 taxes 3.77%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 10766 283384 percentage of taxable income= 2.15% for tax year 1916 percentage of 1954 taxes 3.80%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 13766 360943 percentage of taxable income= 2.29% for tax year 1916 percentage of 1954 taxes 3.81%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 16766 442341 percentage of taxable income= 2.40% for tax year 1916 percentage of 1954 taxes 3.79%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 19766 527179 percentage of taxable income= 2.47% for tax year 1916 percentage of 1954 taxes 3.75%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 23298 615023 percentage of taxable income= 2.59% for tax year 1916 percentage of 1954 taxes 3.79%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 27298 704023 percentage of taxable income= 2.73% for tax year 1916 percentage of 1954 taxes 3.88%
1917 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 2.00% of the taxable income 2.00% effective overall tax rate
Over $ 2000 but not over $ 5000 $ 40, plus 4.00% of excess over $ 2000 2.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 5000 but not over $ 7500 $ 160, plus 5.00% of excess over $ 5000 3.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 7500 but not over $ 10000 $ 285, plus 6.00% of excess over $ 7500 4.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12500 $ 435, plus 7.00% of excess over $ 10000 4.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 12500 but not over $ 15000 $ 610, plus 8.00% of excess over $ 12500 5.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 15000 but not over $ 20000 $ 810, plus 9.00% of excess over $ 15000 5.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 40000 $ 1260, plus 12.00% of excess over $ 20000 8.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 60000 $ 3660, plus 16.00% of excess over $ 40000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 80000 $ 6860, plus 21.00% of excess over $ 60000 12.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11060, plus 26.00% of excess over $ 80000 15.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 16260, plus 31.00% of excess over $ 100000 19.21% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 31760, plus 35.00% of excess over $ 150000 23.15% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 49260, plus 41.00% of excess over $ 200000 26.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 69760, plus 46.00% of excess over $ 250000 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 92760, plus 50.00% of excess over $ 300000 35.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 192760, plus 54.00% of excess over $ 500000 41.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 327760, plus 59.00% of excess over $ 750000 45.89% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $1500000 $ 475260, plus 65.00% of excess over $1000000 51.02% effective overall tax rate(computed on tax on middle of income range)
Over $1500000 but not over $2000000 $ 800260, plus 66.00% of excess over $1500000 55.16% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 ........................ $1130260, plus 67.00% of excess over $2000000 56.51% <=> 67.00% effective overall tax rate as income goes to infinity
1917 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 18.027812500
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 36056 ................................... 2.00% of the taxable income 2.00% effective overall tax rate
Over $ 36056 but not over $ 90139 $ 721, plus 4.00% of excess over $ 36056 2.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 90139 but not over $ 135209 $ 2884, plus 5.00% of excess over $ 90139 3.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 135209 but not over $ 180278 $ 5138, plus 6.00% of excess over $ 135209 4.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 180278 but not over $ 225348 $ 7842, plus 7.00% of excess over $ 180278 4.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 225348 but not over $ 270417 $ 10997, plus 8.00% of excess over $ 225348 5.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 270417 but not over $ 360556 $ 14603, plus 9.00% of excess over $ 270417 5.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 360556 but not over $ 721113 $ 22715, plus 12.00% of excess over $ 360556 8.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 721113 but not over $1081669 $ 65982, plus 16.00% of excess over $ 721113 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $1081669 but not over $1442225 $ 123671, plus 21.00% of excess over $1081669 12.80% effective overall tax rate(computed on tax on middle of income range)
Over $1442225 but not over $1802781 $ 199388, plus 26.00% of excess over $1442225 15.18% effective overall tax rate(computed on tax on middle of income range)
Over $1802781 but not over $2704172 $ 293132, plus 31.00% of excess over $1802781 19.21% effective overall tax rate(computed on tax on middle of income range)
Over $2704172 but not over $3605563 $ 572563, plus 35.00% of excess over $2704172 23.15% effective overall tax rate(computed on tax on middle of income range)
Over $3605563 but not over $4506953 $ 888050, plus 41.00% of excess over $3605563 26.45% effective overall tax rate(computed on tax on middle of income range)
Over $4506953 but not over $5408344 $1257620, plus 46.00% of excess over $4506953 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $5408344 but not over $9013906 $1672260, plus 50.00% of excess over $5408344 35.69% effective overall tax rate(computed on tax on middle of income range)
Over $9013906 but not over $13520859 $3475041, plus 54.00% of excess over $9013906 41.64% effective overall tax rate(computed on tax on middle of income range)
Over $13520859 but not over $18027813 $5908796, plus 59.00% of excess over $13520859 45.89% effective overall tax rate(computed on tax on middle of income range)
Over $18027813 but not over $27041719 $8567898, plus 65.00% of excess over $18027813 51.02% effective overall tax rate(computed on tax on middle of income range)
Over $27041719 but not over $36055625 $14426937, plus 66.00% of excess over $27041719 55.16% effective overall tax rate(computed on tax on middle of income range)
Over $36055625 ........................$20376115, plus 67.00% of excess over $36055625 56.51% <=> 67.00% effective overall tax rate as income goes to infinity
1917 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 200 2000 percentage of taxable income= 2.00% for tax year 1917 percentage of 1954 taxes 10.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 400 4057 percentage of taxable income= 2.00% for tax year 1917 percentage of 1954 taxes 9.86%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 600 6257 percentage of taxable income= 2.00% for tax year 1917 percentage of 1954 taxes 9.59%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 879 8684 percentage of taxable income= 2.20% for tax year 1917 percentage of 1954 taxes 10.12%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 1279 11284 percentage of taxable income= 2.56% for tax year 1917 percentage of 1954 taxes 11.33%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 1679 14226 percentage of taxable income= 2.80% for tax year 1917 percentage of 1954 taxes 11.80%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2079 17280 percentage of taxable income= 2.97% for tax year 1917 percentage of 1954 taxes 12.03%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 2479 20680 percentage of taxable income= 3.10% for tax year 1917 percentage of 1954 taxes 11.99%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 2879 24249 percentage of taxable income= 3.20% for tax year 1917 percentage of 1954 taxes 11.87%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 3377 28049 percentage of taxable income= 3.38% for tax year 1917 percentage of 1954 taxes 12.04%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 6025 50981 percentage of taxable income= 4.02% for tax year 1917 percentage of 1954 taxes 11.82%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 9223 78540 percentage of taxable income= 4.61% for tax year 1917 percentage of 1954 taxes 11.74%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 12969 108849 percentage of taxable income= 5.19% for tax year 1917 percentage of 1954 taxes 11.91%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 17265 140614 percentage of taxable income= 5.75% for tax year 1917 percentage of 1954 taxes 12.28%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 21765 174075 percentage of taxable income= 6.22% for tax year 1917 percentage of 1954 taxes 12.50%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 27448 209251 percentage of taxable income= 6.86% for tax year 1917 percentage of 1954 taxes 13.12%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 33448 245884 percentage of taxable income= 7.43% for tax year 1917 percentage of 1954 taxes 13.60%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 39448 283384 percentage of taxable income= 7.89% for tax year 1917 percentage of 1954 taxes 13.92%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 51448 360943 percentage of taxable income= 8.57% for tax year 1917 percentage of 1954 taxes 14.25%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 63448 442341 percentage of taxable income= 9.06% for tax year 1917 percentage of 1954 taxes 14.34%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 78604 527179 percentage of taxable income= 9.83% for tax year 1917 percentage of 1954 taxes 14.91%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 94604 615023 percentage of taxable income= 10.51% for tax year 1917 percentage of 1954 taxes 15.38%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 110604 704023 percentage of taxable income= 11.06% for tax year 1917 percentage of 1954 taxes 15.71%
1918 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 6.00% of the taxable income 6.00% effective overall tax rate
Over $ 4000 but not over $ 5000 $ 240, plus 12.00% of excess over $ 4000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 5000 but not over $ 6000 $ 360, plus 13.00% of excess over $ 5000 7.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 490, plus 14.00% of excess over $ 6000 9.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 770, plus 15.00% of excess over $ 8000 10.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 1070, plus 16.00% of excess over $ 10000 11.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 1390, plus 17.00% of excess over $ 12000 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1730, plus 18.00% of excess over $ 14000 12.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 2090, plus 19.00% of excess over $ 16000 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 2470, plus 20.00% of excess over $ 18000 14.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2870, plus 21.00% of excess over $ 20000 14.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 3290, plus 22.00% of excess over $ 22000 15.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 3730, plus 23.00% of excess over $ 24000 15.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 4190, plus 24.00% of excess over $ 26000 16.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 4670, plus 25.00% of excess over $ 28000 16.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 5170, plus 26.00% of excess over $ 30000 17.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 34000 $ 5690, plus 27.00% of excess over $ 32000 18.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 34000 but not over $ 36000 $ 6230, plus 28.00% of excess over $ 34000 18.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 6790, plus 29.00% of excess over $ 36000 19.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 7370, plus 30.00% of excess over $ 38000 19.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 7970, plus 31.00% of excess over $ 40000 20.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 8590, plus 32.00% of excess over $ 42000 20.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 9230, plus 33.00% of excess over $ 44000 21.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 9890, plus 34.00% of excess over $ 46000 21.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 10570, plus 35.00% of excess over $ 48000 22.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 11270, plus 36.00% of excess over $ 50000 22.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 11990, plus 37.00% of excess over $ 52000 23.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 12730, plus 38.00% of excess over $ 54000 23.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 13490, plus 39.00% of excess over $ 56000 24.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 14270, plus 40.00% of excess over $ 58000 24.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 15070, plus 41.00% of excess over $ 60000 25.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 15890, plus 42.00% of excess over $ 62000 25.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 16730, plus 43.00% of excess over $ 64000 26.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 17590, plus 44.00% of excess over $ 66000 26.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 18470, plus 45.00% of excess over $ 68000 27.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 19370, plus 46.00% of excess over $ 70000 27.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 20290, plus 47.00% of excess over $ 72000 28.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 21230, plus 48.00% of excess over $ 74000 28.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 22190, plus 49.00% of excess over $ 76000 29.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 23170, plus 50.00% of excess over $ 78000 29.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 24170, plus 51.00% of excess over $ 80000 30.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 25190, plus 52.00% of excess over $ 82000 30.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 26230, plus 53.00% of excess over $ 84000 31.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 27290, plus 54.00% of excess over $ 86000 31.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 28370, plus 55.00% of excess over $ 88000 32.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 29470, plus 56.00% of excess over $ 90000 33.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 30590, plus 57.00% of excess over $ 92000 33.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 31730, plus 58.00% of excess over $ 94000 34.01% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 32890, plus 59.00% of excess over $ 96000 34.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 34070, plus 60.00% of excess over $ 98000 35.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 35270, plus 64.00% of excess over $ 100000 41.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 67270, plus 68.00% of excess over $ 150000 48.15% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 101270, plus 72.00% of excess over $ 200000 54.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 173270, plus 75.00% of excess over $ 300000 62.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $1000000 $ 323270, plus 76.00% of excess over $ 500000 68.44% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 703270, plus 77.00% of excess over $1000000 70.33% <=> 77.00% effective overall tax rate as income goes to infinity
1918 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 15.281854305
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 61127 ................................... 6.00% of the taxable income 6.00% effective overall tax rate
Over $ 61127 but not over $ 76409 $ 3668, plus 12.00% of excess over $ 61127 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 76409 but not over $ 91691 $ 5501, plus 13.00% of excess over $ 76409 7.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 91691 but not over $ 122255 $ 7488, plus 14.00% of excess over $ 91691 9.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 122255 but not over $ 152819 $ 11767, plus 15.00% of excess over $ 122255 10.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 152819 but not over $ 183382 $ 16352, plus 16.00% of excess over $ 152819 11.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 183382 but not over $ 213946 $ 21242, plus 17.00% of excess over $ 183382 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 213946 but not over $ 244510 $ 26438, plus 18.00% of excess over $ 213946 12.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 244510 but not over $ 275073 $ 31939, plus 19.00% of excess over $ 244510 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 275073 but not over $ 305637 $ 37746, plus 20.00% of excess over $ 275073 14.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 305637 but not over $ 336201 $ 43859, plus 21.00% of excess over $ 305637 14.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 336201 but not over $ 366765 $ 50277, plus 22.00% of excess over $ 336201 15.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 366765 but not over $ 397328 $ 57001, plus 23.00% of excess over $ 366765 15.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 397328 but not over $ 427892 $ 64031, plus 24.00% of excess over $ 397328 16.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 427892 but not over $ 458456 $ 71366, plus 25.00% of excess over $ 427892 16.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 458456 but not over $ 489019 $ 79007, plus 26.00% of excess over $ 458456 17.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 489019 but not over $ 519583 $ 86954, plus 27.00% of excess over $ 489019 18.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 519583 but not over $ 550147 $ 95206, plus 28.00% of excess over $ 519583 18.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 550147 but not over $ 580710 $ 103764, plus 29.00% of excess over $ 550147 19.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 580710 but not over $ 611274 $ 112627, plus 30.00% of excess over $ 580710 19.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 611274 but not over $ 641838 $ 121796, plus 31.00% of excess over $ 611274 20.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 641838 but not over $ 672402 $ 131271, plus 32.00% of excess over $ 641838 20.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 672402 but not over $ 702965 $ 141052, plus 33.00% of excess over $ 672402 21.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 702965 but not over $ 733529 $ 151138, plus 34.00% of excess over $ 702965 21.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 733529 but not over $ 764093 $ 161529, plus 35.00% of excess over $ 733529 22.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 764093 but not over $ 794656 $ 172226, plus 36.00% of excess over $ 764093 22.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 794656 but not over $ 825220 $ 183229, plus 37.00% of excess over $ 794656 23.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 825220 but not over $ 855784 $ 194538, plus 38.00% of excess over $ 825220 23.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 855784 but not over $ 886348 $ 206152, plus 39.00% of excess over $ 855784 24.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 886348 but not over $ 916911 $ 218072, plus 40.00% of excess over $ 886348 24.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 916911 but not over $ 947475 $ 230298, plus 41.00% of excess over $ 916911 25.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 947475 but not over $ 978039 $ 242829, plus 42.00% of excess over $ 947475 25.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 978039 but not over $1008602 $ 255665, plus 43.00% of excess over $ 978039 26.40% effective overall tax rate(computed on tax on middle of income range)
Over $1008602 but not over $1039166 $ 268808, plus 44.00% of excess over $1008602 26.91% effective overall tax rate(computed on tax on middle of income range)
Over $1039166 but not over $1069730 $ 282256, plus 45.00% of excess over $1039166 27.42% effective overall tax rate(computed on tax on middle of income range)
Over $1069730 but not over $1100294 $ 296010, plus 46.00% of excess over $1069730 27.93% effective overall tax rate(computed on tax on middle of income range)
Over $1100294 but not over $1130857 $ 310069, plus 47.00% of excess over $1100294 28.44% effective overall tax rate(computed on tax on middle of income range)
Over $1130857 but not over $1161421 $ 324434, plus 48.00% of excess over $1130857 28.95% effective overall tax rate(computed on tax on middle of income range)
Over $1161421 but not over $1191985 $ 339104, plus 49.00% of excess over $1161421 29.45% effective overall tax rate(computed on tax on middle of income range)
Over $1191985 but not over $1222548 $ 354081, plus 50.00% of excess over $1191985 29.96% effective overall tax rate(computed on tax on middle of income range)
Over $1222548 but not over $1253112 $ 369362, plus 51.00% of excess over $1222548 30.47% effective overall tax rate(computed on tax on middle of income range)
Over $1253112 but not over $1283676 $ 384950, plus 52.00% of excess over $1253112 30.98% effective overall tax rate(computed on tax on middle of income range)
Over $1283676 but not over $1314239 $ 400843, plus 53.00% of excess over $1283676 31.48% effective overall tax rate(computed on tax on middle of income range)
Over $1314239 but not over $1344803 $ 417042, plus 54.00% of excess over $1314239 31.99% effective overall tax rate(computed on tax on middle of income range)
Over $1344803 but not over $1375367 $ 433546, plus 55.00% of excess over $1344803 32.49% effective overall tax rate(computed on tax on middle of income range)
Over $1375367 but not over $1405931 $ 450356, plus 56.00% of excess over $1375367 33.00% effective overall tax rate(computed on tax on middle of income range)
Over $1405931 but not over $1436494 $ 467472, plus 57.00% of excess over $1405931 33.51% effective overall tax rate(computed on tax on middle of income range)
Over $1436494 but not over $1467058 $ 484893, plus 58.00% of excess over $1436494 34.01% effective overall tax rate(computed on tax on middle of income range)
Over $1467058 but not over $1497622 $ 502620, plus 59.00% of excess over $1467058 34.52% effective overall tax rate(computed on tax on middle of income range)
Over $1497622 but not over $1528185 $ 520653, plus 60.00% of excess over $1497622 35.02% effective overall tax rate(computed on tax on middle of income range)
Over $1528185 but not over $2292278 $ 538991, plus 64.00% of excess over $1528185 41.02% effective overall tax rate(computed on tax on middle of income range)
Over $2292278 but not over $3056371 $1028010, plus 68.00% of excess over $2292278 48.15% effective overall tax rate(computed on tax on middle of income range)
Over $3056371 but not over $4584556 $1547593, plus 72.00% of excess over $3056371 54.91% effective overall tax rate(computed on tax on middle of income range)
Over $4584556 but not over $7640927 $2647887, plus 75.00% of excess over $4584556 62.07% effective overall tax rate(computed on tax on middle of income range)
Over $7640927 but not over $15281854 $4940165, plus 76.00% of excess over $7640927 68.44% effective overall tax rate(computed on tax on middle of income range)
Over $15281854 ........................$10747270, plus 77.00% of excess over $15281854 70.33% <=> 77.00% effective overall tax rate as income goes to infinity
1918 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 600 2000 percentage of taxable income= 6.00% for tax year 1918 percentage of 1954 taxes 30.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 1200 4057 percentage of taxable income= 6.00% for tax year 1918 percentage of 1954 taxes 29.58%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1800 6257 percentage of taxable income= 6.00% for tax year 1918 percentage of 1954 taxes 28.77%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 2400 8684 percentage of taxable income= 6.00% for tax year 1918 percentage of 1954 taxes 27.64%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 3000 11284 percentage of taxable income= 6.00% for tax year 1918 percentage of 1954 taxes 26.59%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 3600 14226 percentage of taxable income= 6.00% for tax year 1918 percentage of 1954 taxes 25.31%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 4732 17280 percentage of taxable income= 6.76% for tax year 1918 percentage of 1954 taxes 27.39%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 5968 20680 percentage of taxable income= 7.46% for tax year 1918 percentage of 1954 taxes 28.86%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 7268 24249 percentage of taxable income= 8.08% for tax year 1918 percentage of 1954 taxes 29.97%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 8651 28049 percentage of taxable income= 8.65% for tax year 1918 percentage of 1954 taxes 30.84%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 15929 50981 percentage of taxable income= 10.62% for tax year 1918 percentage of 1954 taxes 31.24%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 24067 78540 percentage of taxable income= 12.03% for tax year 1918 percentage of 1954 taxes 30.64%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 32982 108849 percentage of taxable income= 13.19% for tax year 1918 percentage of 1954 taxes 30.30%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 42732 140614 percentage of taxable income= 14.24% for tax year 1918 percentage of 1954 taxes 30.39%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 53313 174075 percentage of taxable income= 15.23% for tax year 1918 percentage of 1954 taxes 30.63%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 64672 209251 percentage of taxable income= 16.17% for tax year 1918 percentage of 1954 taxes 30.91%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 76893 245884 percentage of taxable income= 17.09% for tax year 1918 percentage of 1954 taxes 31.27%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 89919 283384 percentage of taxable income= 17.98% for tax year 1918 percentage of 1954 taxes 31.73%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 118414 360943 percentage of taxable income= 19.74% for tax year 1918 percentage of 1954 taxes 32.81%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 150159 442341 percentage of taxable income= 21.45% for tax year 1918 percentage of 1954 taxes 33.95%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 185207 527179 percentage of taxable income= 23.15% for tax year 1918 percentage of 1954 taxes 35.13%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 223533 615023 percentage of taxable income= 24.84% for tax year 1918 percentage of 1954 taxes 36.35%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 265109 704023 percentage of taxable income= 26.51% for tax year 1918 percentage of 1954 taxes 37.66%
1919 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 5000 $ 160, plus 8.00% of excess over $ 4000 4.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 5000 but not over $ 6000 $ 240, plus 9.00% of excess over $ 5000 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 330, plus 10.00% of excess over $ 6000 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 530, plus 11.00% of excess over $ 8000 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 750, plus 12.00% of excess over $ 10000 7.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 990, plus 13.00% of excess over $ 12000 8.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1250, plus 14.00% of excess over $ 14000 9.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1530, plus 15.00% of excess over $ 16000 9.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1830, plus 16.00% of excess over $ 18000 10.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2150, plus 17.00% of excess over $ 20000 11.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2490, plus 18.00% of excess over $ 22000 11.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2850, plus 19.00% of excess over $ 24000 12.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 3230, plus 20.00% of excess over $ 26000 12.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3630, plus 21.00% of excess over $ 28000 13.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 4050, plus 22.00% of excess over $ 30000 13.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 34000 $ 4490, plus 23.00% of excess over $ 32000 14.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 34000 but not over $ 36000 $ 4950, plus 24.00% of excess over $ 34000 14.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5430, plus 25.00% of excess over $ 36000 15.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5930, plus 26.00% of excess over $ 38000 15.87% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6450, plus 27.00% of excess over $ 40000 16.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6990, plus 28.00% of excess over $ 42000 16.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7550, plus 29.00% of excess over $ 44000 17.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 8130, plus 30.00% of excess over $ 46000 17.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8730, plus 31.00% of excess over $ 48000 18.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 9350, plus 32.00% of excess over $ 50000 18.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9990, plus 33.00% of excess over $ 52000 19.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10650, plus 34.00% of excess over $ 54000 19.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 11330, plus 35.00% of excess over $ 56000 20.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 12030, plus 36.00% of excess over $ 58000 21.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12750, plus 37.00% of excess over $ 60000 21.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 13490, plus 38.00% of excess over $ 62000 22.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 14250, plus 39.00% of excess over $ 64000 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 15030, plus 40.00% of excess over $ 66000 23.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15830, plus 41.00% of excess over $ 68000 23.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 16650, plus 42.00% of excess over $ 70000 24.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 17490, plus 43.00% of excess over $ 72000 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 18350, plus 44.00% of excess over $ 74000 25.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 19230, plus 45.00% of excess over $ 76000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 20130, plus 46.00% of excess over $ 78000 26.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 21050, plus 47.00% of excess over $ 80000 26.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21990, plus 48.00% of excess over $ 82000 27.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22950, plus 49.00% of excess over $ 84000 27.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23930, plus 50.00% of excess over $ 86000 28.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24930, plus 51.00% of excess over $ 88000 28.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25950, plus 52.00% of excess over $ 90000 29.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26990, plus 53.00% of excess over $ 92000 29.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 28050, plus 54.00% of excess over $ 94000 30.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 29130, plus 55.00% of excess over $ 96000 30.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 30230, plus 56.00% of excess over $ 98000 31.10% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 31350, plus 60.00% of excess over $ 100000 37.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 61350, plus 64.00% of excess over $ 150000 44.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 93350, plus 68.00% of excess over $ 200000 50.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 161350, plus 71.00% of excess over $ 300000 58.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $1000000 $ 303350, plus 72.00% of excess over $ 500000 64.45% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 663350, plus 73.00% of excess over $1000000 66.34% <=> 73.00% effective overall tax rate as income goes to infinity
1919 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.338497109
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 53354 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 53354 but not over $ 66692 $ 2134, plus 8.00% of excess over $ 53354 4.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 66692 but not over $ 80031 $ 3201, plus 9.00% of excess over $ 66692 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 80031 but not over $ 106708 $ 4402, plus 10.00% of excess over $ 80031 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 106708 but not over $ 133385 $ 7069, plus 11.00% of excess over $ 106708 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 133385 but not over $ 160062 $ 10004, plus 12.00% of excess over $ 133385 7.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 160062 but not over $ 186739 $ 13205, plus 13.00% of excess over $ 160062 8.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 186739 but not over $ 213416 $ 16673, plus 14.00% of excess over $ 186739 9.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 213416 but not over $ 240093 $ 20408, plus 15.00% of excess over $ 213416 9.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 240093 but not over $ 266770 $ 24409, plus 16.00% of excess over $ 240093 10.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 266770 but not over $ 293447 $ 28678, plus 17.00% of excess over $ 266770 11.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 293447 but not over $ 320124 $ 33213, plus 18.00% of excess over $ 293447 11.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 320124 but not over $ 346801 $ 38015, plus 19.00% of excess over $ 320124 12.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 346801 but not over $ 373478 $ 43083, plus 20.00% of excess over $ 346801 12.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 373478 but not over $ 400155 $ 48419, plus 21.00% of excess over $ 373478 13.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 400155 but not over $ 426832 $ 54021, plus 22.00% of excess over $ 400155 13.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 426832 but not over $ 453509 $ 59890, plus 23.00% of excess over $ 426832 14.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 453509 but not over $ 480186 $ 66026, plus 24.00% of excess over $ 453509 14.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 480186 but not over $ 506863 $ 72428, plus 25.00% of excess over $ 480186 15.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 506863 but not over $ 533540 $ 79097, plus 26.00% of excess over $ 506863 15.87% effective overall tax rate(computed on tax on middle of income range)
Over $ 533540 but not over $ 560217 $ 86033, plus 27.00% of excess over $ 533540 16.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 560217 but not over $ 586894 $ 93236, plus 28.00% of excess over $ 560217 16.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 586894 but not over $ 613571 $ 100706, plus 29.00% of excess over $ 586894 17.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 613571 but not over $ 640248 $ 108442, plus 30.00% of excess over $ 613571 17.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 640248 but not over $ 666925 $ 116445, plus 31.00% of excess over $ 640248 18.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 666925 but not over $ 693602 $ 124715, plus 32.00% of excess over $ 666925 18.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 693602 but not over $ 720279 $ 133252, plus 33.00% of excess over $ 693602 19.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 720279 but not over $ 746956 $ 142055, plus 34.00% of excess over $ 720279 19.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 746956 but not over $ 773633 $ 151125, plus 35.00% of excess over $ 746956 20.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 773633 but not over $ 800310 $ 160462, plus 36.00% of excess over $ 773633 21.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 800310 but not over $ 826987 $ 170066, plus 37.00% of excess over $ 800310 21.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 826987 but not over $ 853664 $ 179936, plus 38.00% of excess over $ 826987 22.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 853664 but not over $ 880341 $ 190074, plus 39.00% of excess over $ 853664 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 880341 but not over $ 907018 $ 200478, plus 40.00% of excess over $ 880341 23.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 907018 but not over $ 933695 $ 211148, plus 41.00% of excess over $ 907018 23.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 933695 but not over $ 960372 $ 222086, plus 42.00% of excess over $ 933695 24.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 960372 but not over $ 987049 $ 233290, plus 43.00% of excess over $ 960372 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 987049 but not over $1013726 $ 244761, plus 44.00% of excess over $ 987049 25.05% effective overall tax rate(computed on tax on middle of income range)
Over $1013726 but not over $1040403 $ 256499, plus 45.00% of excess over $1013726 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $1040403 but not over $1067080 $ 268504, plus 46.00% of excess over $1040403 26.06% effective overall tax rate(computed on tax on middle of income range)
Over $1067080 but not over $1093757 $ 280775, plus 47.00% of excess over $1067080 26.57% effective overall tax rate(computed on tax on middle of income range)
Over $1093757 but not over $1120434 $ 293314, plus 48.00% of excess over $1093757 27.07% effective overall tax rate(computed on tax on middle of income range)
Over $1120434 but not over $1147111 $ 306119, plus 49.00% of excess over $1120434 27.58% effective overall tax rate(computed on tax on middle of income range)
Over $1147111 but not over $1173788 $ 319190, plus 50.00% of excess over $1147111 28.08% effective overall tax rate(computed on tax on middle of income range)
Over $1173788 but not over $1200465 $ 332529, plus 51.00% of excess over $1173788 28.58% effective overall tax rate(computed on tax on middle of income range)
Over $1200465 but not over $1227142 $ 346134, plus 52.00% of excess over $1200465 29.09% effective overall tax rate(computed on tax on middle of income range)
Over $1227142 but not over $1253819 $ 360006, plus 53.00% of excess over $1227142 29.59% effective overall tax rate(computed on tax on middle of income range)
Over $1253819 but not over $1280496 $ 374145, plus 54.00% of excess over $1253819 30.09% effective overall tax rate(computed on tax on middle of income range)
Over $1280496 but not over $1307173 $ 388550, plus 55.00% of excess over $1280496 30.60% effective overall tax rate(computed on tax on middle of income range)
Over $1307173 but not over $1333850 $ 403223, plus 56.00% of excess over $1307173 31.10% effective overall tax rate(computed on tax on middle of income range)
Over $1333850 but not over $2000775 $ 418162, plus 60.00% of excess over $1333850 37.08% effective overall tax rate(computed on tax on middle of income range)
Over $2000775 but not over $2667699 $ 818317, plus 64.00% of excess over $2000775 44.20% effective overall tax rate(computed on tax on middle of income range)
Over $2667699 but not over $4001549 $1245149, plus 68.00% of excess over $2667699 50.94% effective overall tax rate(computed on tax on middle of income range)
Over $4001549 but not over $6669249 $2152167, plus 71.00% of excess over $4001549 58.09% effective overall tax rate(computed on tax on middle of income range)
Over $6669249 but not over $13338497 $4046233, plus 72.00% of excess over $6669249 64.45% effective overall tax rate(computed on tax on middle of income range)
Over $13338497 ........................$8848092, plus 73.00% of excess over $13338497 66.33% <=> 73.00% effective overall tax rate as income goes to infinity
1919 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1919 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1919 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1919 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1919 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1919 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2666 14226 percentage of taxable income= 4.44% for tax year 1919 percentage of 1954 taxes 18.74%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 3499 17280 percentage of taxable income= 5.00% for tax year 1919 percentage of 1954 taxes 20.25%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 4399 20680 percentage of taxable income= 5.50% for tax year 1919 percentage of 1954 taxes 21.27%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 5399 24249 percentage of taxable income= 6.00% for tax year 1919 percentage of 1954 taxes 22.26%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 6399 28049 percentage of taxable income= 6.40% for tax year 1919 percentage of 1954 taxes 22.81%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 11998 50981 percentage of taxable income= 8.00% for tax year 1919 percentage of 1954 taxes 23.53%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 18530 78540 percentage of taxable income= 9.26% for tax year 1919 percentage of 1954 taxes 23.59%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 25995 108849 percentage of taxable income= 10.40% for tax year 1919 percentage of 1954 taxes 23.88%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 34392 140614 percentage of taxable income= 11.46% for tax year 1919 percentage of 1954 taxes 24.46%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 43723 174075 percentage of taxable income= 12.49% for tax year 1919 percentage of 1954 taxes 25.12%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 53988 209251 percentage of taxable income= 13.50% for tax year 1919 percentage of 1954 taxes 25.80%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 65219 245884 percentage of taxable income= 14.49% for tax year 1919 percentage of 1954 taxes 26.52%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 77382 283384 percentage of taxable income= 15.48% for tax year 1919 percentage of 1954 taxes 27.31%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 104506 360943 percentage of taxable income= 17.42% for tax year 1919 percentage of 1954 taxes 28.95%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 135363 442341 percentage of taxable income= 19.34% for tax year 1919 percentage of 1954 taxes 30.60%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 169954 527179 percentage of taxable income= 21.24% for tax year 1919 percentage of 1954 taxes 32.24%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 208341 615023 percentage of taxable income= 23.15% for tax year 1919 percentage of 1954 taxes 33.88%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 250460 704023 percentage of taxable income= 25.05% for tax year 1919 percentage of 1954 taxes 35.58%
1920 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 5000 $ 160, plus 8.00% of excess over $ 4000 4.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 5000 but not over $ 6000 $ 240, plus 9.00% of excess over $ 5000 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 330, plus 10.00% of excess over $ 6000 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 530, plus 11.00% of excess over $ 8000 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 750, plus 12.00% of excess over $ 10000 7.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 990, plus 13.00% of excess over $ 12000 8.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1250, plus 14.00% of excess over $ 14000 9.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1530, plus 15.00% of excess over $ 16000 9.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1830, plus 16.00% of excess over $ 18000 10.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2150, plus 17.00% of excess over $ 20000 11.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2490, plus 18.00% of excess over $ 22000 11.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2850, plus 19.00% of excess over $ 24000 12.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 3230, plus 20.00% of excess over $ 26000 12.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3630, plus 21.00% of excess over $ 28000 13.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 4050, plus 22.00% of excess over $ 30000 13.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 34000 $ 4490, plus 23.00% of excess over $ 32000 14.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 34000 but not over $ 36000 $ 4950, plus 24.00% of excess over $ 34000 14.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5430, plus 25.00% of excess over $ 36000 15.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5930, plus 26.00% of excess over $ 38000 15.87% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6450, plus 27.00% of excess over $ 40000 16.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6990, plus 28.00% of excess over $ 42000 16.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7550, plus 29.00% of excess over $ 44000 17.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 8130, plus 30.00% of excess over $ 46000 17.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8730, plus 31.00% of excess over $ 48000 18.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 9350, plus 32.00% of excess over $ 50000 18.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9990, plus 33.00% of excess over $ 52000 19.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10650, plus 34.00% of excess over $ 54000 19.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 11330, plus 35.00% of excess over $ 56000 20.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 12030, plus 36.00% of excess over $ 58000 21.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12750, plus 37.00% of excess over $ 60000 21.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 13490, plus 38.00% of excess over $ 62000 22.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 14250, plus 39.00% of excess over $ 64000 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 15030, plus 40.00% of excess over $ 66000 23.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15830, plus 41.00% of excess over $ 68000 23.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 16650, plus 42.00% of excess over $ 70000 24.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 17490, plus 43.00% of excess over $ 72000 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 18350, plus 44.00% of excess over $ 74000 25.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 19230, plus 45.00% of excess over $ 76000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 20130, plus 46.00% of excess over $ 78000 26.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 21050, plus 47.00% of excess over $ 80000 26.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21990, plus 48.00% of excess over $ 82000 27.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22950, plus 49.00% of excess over $ 84000 27.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23930, plus 50.00% of excess over $ 86000 28.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24930, plus 51.00% of excess over $ 88000 28.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25950, plus 52.00% of excess over $ 90000 29.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26990, plus 53.00% of excess over $ 92000 29.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 28050, plus 54.00% of excess over $ 94000 30.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 29130, plus 55.00% of excess over $ 96000 30.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 30230, plus 56.00% of excess over $ 98000 31.10% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 31350, plus 60.00% of excess over $ 100000 37.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 61350, plus 64.00% of excess over $ 150000 44.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 93350, plus 68.00% of excess over $ 200000 50.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 161350, plus 71.00% of excess over $ 300000 58.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $1000000 $ 303350, plus 72.00% of excess over $ 500000 64.45% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 663350, plus 73.00% of excess over $1000000 66.34% <=> 73.00% effective overall tax rate as income goes to infinity
1920 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 11.537800000
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 46151 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 46151 but not over $ 57689 $ 1846, plus 8.00% of excess over $ 46151 4.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 57689 but not over $ 69227 $ 2769, plus 9.00% of excess over $ 57689 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 69227 but not over $ 92302 $ 3807, plus 10.00% of excess over $ 69227 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 92302 but not over $ 115378 $ 6115, plus 11.00% of excess over $ 92302 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 115378 but not over $ 138454 $ 8653, plus 12.00% of excess over $ 115378 7.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 138454 but not over $ 161529 $ 11422, plus 13.00% of excess over $ 138454 8.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 161529 but not over $ 184605 $ 14422, plus 14.00% of excess over $ 161529 9.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 184605 but not over $ 207680 $ 17653, plus 15.00% of excess over $ 184605 9.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 207680 but not over $ 230756 $ 21114, plus 16.00% of excess over $ 207680 10.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 230756 but not over $ 253832 $ 24806, plus 17.00% of excess over $ 230756 11.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 253832 but not over $ 276907 $ 28729, plus 18.00% of excess over $ 253832 11.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 276907 but not over $ 299983 $ 32883, plus 19.00% of excess over $ 276907 12.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 299983 but not over $ 323058 $ 37267, plus 20.00% of excess over $ 299983 12.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 323058 but not over $ 346134 $ 41882, plus 21.00% of excess over $ 323058 13.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 346134 but not over $ 369210 $ 46728, plus 22.00% of excess over $ 346134 13.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 369210 but not over $ 392285 $ 51805, plus 23.00% of excess over $ 369210 14.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 392285 but not over $ 415361 $ 57112, plus 24.00% of excess over $ 392285 14.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 415361 but not over $ 438436 $ 62650, plus 25.00% of excess over $ 415361 15.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 438436 but not over $ 461512 $ 68419, plus 26.00% of excess over $ 438436 15.87% effective overall tax rate(computed on tax on middle of income range)
Over $ 461512 but not over $ 484588 $ 74419, plus 27.00% of excess over $ 461512 16.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 484588 but not over $ 507663 $ 80649, plus 28.00% of excess over $ 484588 16.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 507663 but not over $ 530739 $ 87110, plus 29.00% of excess over $ 507663 17.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 530739 but not over $ 553814 $ 93802, plus 30.00% of excess over $ 530739 17.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 553814 but not over $ 576890 $ 100725, plus 31.00% of excess over $ 553814 18.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 576890 but not over $ 599966 $ 107878, plus 32.00% of excess over $ 576890 18.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 599966 but not over $ 623041 $ 115263, plus 33.00% of excess over $ 599966 19.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 623041 but not over $ 646117 $ 122878, plus 34.00% of excess over $ 623041 19.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 646117 but not over $ 669192 $ 130723, plus 35.00% of excess over $ 646117 20.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 669192 but not over $ 692268 $ 138800, plus 36.00% of excess over $ 669192 21.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 692268 but not over $ 715344 $ 147107, plus 37.00% of excess over $ 692268 21.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 715344 but not over $ 738419 $ 155645, plus 38.00% of excess over $ 715344 22.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 738419 but not over $ 761495 $ 164414, plus 39.00% of excess over $ 738419 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 761495 but not over $ 784570 $ 173413, plus 40.00% of excess over $ 761495 23.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 784570 but not over $ 807646 $ 182643, plus 41.00% of excess over $ 784570 23.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 807646 but not over $ 830722 $ 192104, plus 42.00% of excess over $ 807646 24.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 830722 but not over $ 853797 $ 201796, plus 43.00% of excess over $ 830722 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 853797 but not over $ 876873 $ 211719, plus 44.00% of excess over $ 853797 25.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 876873 but not over $ 899948 $ 221872, plus 45.00% of excess over $ 876873 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 899948 but not over $ 923024 $ 232256, plus 46.00% of excess over $ 899948 26.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 923024 but not over $ 946100 $ 242871, plus 47.00% of excess over $ 923024 26.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 946100 but not over $ 969175 $ 253716, plus 48.00% of excess over $ 946100 27.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 969175 but not over $ 992251 $ 264793, plus 49.00% of excess over $ 969175 27.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 992251 but not over $1015326 $ 276100, plus 50.00% of excess over $ 992251 28.08% effective overall tax rate(computed on tax on middle of income range)
Over $1015326 but not over $1038402 $ 287637, plus 51.00% of excess over $1015326 28.58% effective overall tax rate(computed on tax on middle of income range)
Over $1038402 but not over $1061478 $ 299406, plus 52.00% of excess over $1038402 29.09% effective overall tax rate(computed on tax on middle of income range)
Over $1061478 but not over $1084553 $ 311405, plus 53.00% of excess over $1061478 29.59% effective overall tax rate(computed on tax on middle of income range)
Over $1084553 but not over $1107629 $ 323635, plus 54.00% of excess over $1084553 30.09% effective overall tax rate(computed on tax on middle of income range)
Over $1107629 but not over $1130704 $ 336096, plus 55.00% of excess over $1107629 30.60% effective overall tax rate(computed on tax on middle of income range)
Over $1130704 but not over $1153780 $ 348788, plus 56.00% of excess over $1130704 31.10% effective overall tax rate(computed on tax on middle of income range)
Over $1153780 but not over $1730670 $ 361710, plus 60.00% of excess over $1153780 37.08% effective overall tax rate(computed on tax on middle of income range)
Over $1730670 but not over $2307560 $ 707844, plus 64.00% of excess over $1730670 44.20% effective overall tax rate(computed on tax on middle of income range)
Over $2307560 but not over $3461340 $1077054, plus 68.00% of excess over $2307560 50.94% effective overall tax rate(computed on tax on middle of income range)
Over $3461340 but not over $5768900 $1861624, plus 71.00% of excess over $3461340 58.09% effective overall tax rate(computed on tax on middle of income range)
Over $5768900 but not over $11537800 $3499992, plus 72.00% of excess over $5768900 64.45% effective overall tax rate(computed on tax on middle of income range)
Over $11537800 ........................$7653600, plus 73.00% of excess over $11537800 66.33% <=> 73.00% effective overall tax rate as income goes to infinity
1920 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1920 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1920 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1920 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1920 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2154 11284 percentage of taxable income= 4.31% for tax year 1920 percentage of 1954 taxes 19.09%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2977 14226 percentage of taxable income= 4.96% for tax year 1920 percentage of 1954 taxes 20.93%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 3885 17280 percentage of taxable income= 5.55% for tax year 1920 percentage of 1954 taxes 22.48%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 4885 20680 percentage of taxable income= 6.11% for tax year 1920 percentage of 1954 taxes 23.62%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 5885 24249 percentage of taxable income= 6.54% for tax year 1920 percentage of 1954 taxes 24.27%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 6962 28049 percentage of taxable income= 6.96% for tax year 1920 percentage of 1954 taxes 24.82%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 12923 50981 percentage of taxable income= 8.62% for tax year 1920 percentage of 1954 taxes 25.35%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 19962 78540 percentage of taxable income= 9.98% for tax year 1920 percentage of 1954 taxes 25.42%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 28078 108849 percentage of taxable income= 11.23% for tax year 1920 percentage of 1954 taxes 25.80%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 37271 140614 percentage of taxable income= 12.42% for tax year 1920 percentage of 1954 taxes 26.51%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 47579 174075 percentage of taxable income= 13.59% for tax year 1920 percentage of 1954 taxes 27.33%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 58964 209251 percentage of taxable income= 14.74% for tax year 1920 percentage of 1954 taxes 28.18%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 71426 245884 percentage of taxable income= 15.87% for tax year 1920 percentage of 1954 taxes 29.05%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 84965 283384 percentage of taxable income= 16.99% for tax year 1920 percentage of 1954 taxes 29.98%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 115274 360943 percentage of taxable income= 19.21% for tax year 1920 percentage of 1954 taxes 31.94%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 149968 442341 percentage of taxable income= 21.42% for tax year 1920 percentage of 1954 taxes 33.90%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 188970 527179 percentage of taxable income= 23.62% for tax year 1920 percentage of 1954 taxes 35.85%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 232280 615023 percentage of taxable income= 25.81% for tax year 1920 percentage of 1954 taxes 37.77%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 279974 704023 percentage of taxable income= 28.00% for tax year 1920 percentage of 1954 taxes 39.77%
1921 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 5000 $ 160, plus 8.00% of excess over $ 4000 4.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 5000 but not over $ 6000 $ 240, plus 9.00% of excess over $ 5000 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 330, plus 10.00% of excess over $ 6000 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 530, plus 11.00% of excess over $ 8000 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 750, plus 12.00% of excess over $ 10000 7.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 990, plus 13.00% of excess over $ 12000 8.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1250, plus 14.00% of excess over $ 14000 9.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1530, plus 15.00% of excess over $ 16000 9.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1830, plus 16.00% of excess over $ 18000 10.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2150, plus 17.00% of excess over $ 20000 11.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2490, plus 18.00% of excess over $ 22000 11.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2850, plus 19.00% of excess over $ 24000 12.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 3230, plus 20.00% of excess over $ 26000 12.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3630, plus 21.00% of excess over $ 28000 13.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 4050, plus 22.00% of excess over $ 30000 13.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 34000 $ 4490, plus 23.00% of excess over $ 32000 14.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 34000 but not over $ 36000 $ 4950, plus 24.00% of excess over $ 34000 14.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5430, plus 25.00% of excess over $ 36000 15.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5930, plus 26.00% of excess over $ 38000 15.87% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6450, plus 27.00% of excess over $ 40000 16.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6990, plus 28.00% of excess over $ 42000 16.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7550, plus 29.00% of excess over $ 44000 17.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 8130, plus 30.00% of excess over $ 46000 17.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8730, plus 31.00% of excess over $ 48000 18.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 9350, plus 32.00% of excess over $ 50000 18.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9990, plus 33.00% of excess over $ 52000 19.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10650, plus 34.00% of excess over $ 54000 19.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 11330, plus 35.00% of excess over $ 56000 20.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 12030, plus 36.00% of excess over $ 58000 21.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12750, plus 37.00% of excess over $ 60000 21.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 13490, plus 38.00% of excess over $ 62000 22.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 14250, plus 39.00% of excess over $ 64000 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 15030, plus 40.00% of excess over $ 66000 23.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15830, plus 41.00% of excess over $ 68000 23.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 16650, plus 42.00% of excess over $ 70000 24.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 17490, plus 43.00% of excess over $ 72000 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 18350, plus 44.00% of excess over $ 74000 25.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 19230, plus 45.00% of excess over $ 76000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 20130, plus 46.00% of excess over $ 78000 26.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 21050, plus 47.00% of excess over $ 80000 26.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21990, plus 48.00% of excess over $ 82000 27.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22950, plus 49.00% of excess over $ 84000 27.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23930, plus 50.00% of excess over $ 86000 28.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24930, plus 51.00% of excess over $ 88000 28.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25950, plus 52.00% of excess over $ 90000 29.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26990, plus 53.00% of excess over $ 92000 29.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 28050, plus 54.00% of excess over $ 94000 30.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 29130, plus 55.00% of excess over $ 96000 30.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 30230, plus 56.00% of excess over $ 98000 31.10% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 31350, plus 60.00% of excess over $ 100000 37.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 61350, plus 64.00% of excess over $ 150000 44.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 93350, plus 68.00% of excess over $ 200000 50.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 161350, plus 71.00% of excess over $ 300000 58.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $1000000 $ 303350, plus 72.00% of excess over $ 500000 64.45% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 663350, plus 73.00% of excess over $1000000 66.34% <=> 73.00% effective overall tax rate as income goes to infinity
1921 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 12.891396648
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 51566 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 51566 but not over $ 64457 $ 2063, plus 8.00% of excess over $ 51566 4.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 64457 but not over $ 77348 $ 3094, plus 9.00% of excess over $ 64457 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 77348 but not over $ 103131 $ 4254, plus 10.00% of excess over $ 77348 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 103131 but not over $ 128914 $ 6832, plus 11.00% of excess over $ 103131 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 128914 but not over $ 154697 $ 9669, plus 12.00% of excess over $ 128914 7.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 154697 but not over $ 180480 $ 12762, plus 13.00% of excess over $ 154697 8.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 180480 but not over $ 206262 $ 16114, plus 14.00% of excess over $ 180480 9.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 206262 but not over $ 232045 $ 19724, plus 15.00% of excess over $ 206262 9.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 232045 but not over $ 257828 $ 23591, plus 16.00% of excess over $ 232045 10.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 257828 but not over $ 283611 $ 27717, plus 17.00% of excess over $ 257828 11.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 283611 but not over $ 309394 $ 32100, plus 18.00% of excess over $ 283611 11.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 309394 but not over $ 335176 $ 36740, plus 19.00% of excess over $ 309394 12.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 335176 but not over $ 360959 $ 41639, plus 20.00% of excess over $ 335176 12.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 360959 but not over $ 386742 $ 46796, plus 21.00% of excess over $ 360959 13.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 386742 but not over $ 412525 $ 52210, plus 22.00% of excess over $ 386742 13.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 412525 but not over $ 438307 $ 57882, plus 23.00% of excess over $ 412525 14.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 438307 but not over $ 464090 $ 63812, plus 24.00% of excess over $ 438307 14.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 464090 but not over $ 489873 $ 70000, plus 25.00% of excess over $ 464090 15.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 489873 but not over $ 515656 $ 76446, plus 26.00% of excess over $ 489873 15.87% effective overall tax rate(computed on tax on middle of income range)
Over $ 515656 but not over $ 541439 $ 83150, plus 27.00% of excess over $ 515656 16.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 541439 but not over $ 567221 $ 90111, plus 28.00% of excess over $ 541439 16.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 567221 but not over $ 593004 $ 97330, plus 29.00% of excess over $ 567221 17.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 593004 but not over $ 618787 $ 104807, plus 30.00% of excess over $ 593004 17.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 618787 but not over $ 644570 $ 112542, plus 31.00% of excess over $ 618787 18.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 644570 but not over $ 670353 $ 120535, plus 32.00% of excess over $ 644570 18.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 670353 but not over $ 696135 $ 128785, plus 33.00% of excess over $ 670353 19.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 696135 but not over $ 721918 $ 137293, plus 34.00% of excess over $ 696135 19.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 721918 but not over $ 747701 $ 146060, plus 35.00% of excess over $ 721918 20.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 747701 but not over $ 773484 $ 155084, plus 36.00% of excess over $ 747701 21.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 773484 but not over $ 799267 $ 164365, plus 37.00% of excess over $ 773484 21.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 799267 but not over $ 825049 $ 173905, plus 38.00% of excess over $ 799267 22.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 825049 but not over $ 850832 $ 183702, plus 39.00% of excess over $ 825049 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 850832 but not over $ 876615 $ 193758, plus 40.00% of excess over $ 850832 23.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 876615 but not over $ 902398 $ 204071, plus 41.00% of excess over $ 876615 23.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 902398 but not over $ 928181 $ 214642, plus 42.00% of excess over $ 902398 24.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 928181 but not over $ 953963 $ 225471, plus 43.00% of excess over $ 928181 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 953963 but not over $ 979746 $ 236557, plus 44.00% of excess over $ 953963 25.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 979746 but not over $1005529 $ 247902, plus 45.00% of excess over $ 979746 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $1005529 but not over $1031312 $ 259504, plus 46.00% of excess over $1005529 26.06% effective overall tax rate(computed on tax on middle of income range)
Over $1031312 but not over $1057095 $ 271364, plus 47.00% of excess over $1031312 26.57% effective overall tax rate(computed on tax on middle of income range)
Over $1057095 but not over $1082877 $ 283482, plus 48.00% of excess over $1057095 27.07% effective overall tax rate(computed on tax on middle of income range)
Over $1082877 but not over $1108660 $ 295858, plus 49.00% of excess over $1082877 27.58% effective overall tax rate(computed on tax on middle of income range)
Over $1108660 but not over $1134443 $ 308491, plus 50.00% of excess over $1108660 28.08% effective overall tax rate(computed on tax on middle of income range)
Over $1134443 but not over $1160226 $ 321383, plus 51.00% of excess over $1134443 28.58% effective overall tax rate(computed on tax on middle of income range)
Over $1160226 but not over $1186008 $ 334532, plus 52.00% of excess over $1160226 29.09% effective overall tax rate(computed on tax on middle of income range)
Over $1186008 but not over $1211791 $ 347939, plus 53.00% of excess over $1186008 29.59% effective overall tax rate(computed on tax on middle of income range)
Over $1211791 but not over $1237574 $ 361604, plus 54.00% of excess over $1211791 30.09% effective overall tax rate(computed on tax on middle of income range)
Over $1237574 but not over $1263357 $ 375526, plus 55.00% of excess over $1237574 30.60% effective overall tax rate(computed on tax on middle of income range)
Over $1263357 but not over $1289140 $ 389707, plus 56.00% of excess over $1263357 31.10% effective overall tax rate(computed on tax on middle of income range)
Over $1289140 but not over $1933709 $ 404145, plus 60.00% of excess over $1289140 37.08% effective overall tax rate(computed on tax on middle of income range)
Over $1933709 but not over $2578279 $ 790887, plus 64.00% of excess over $1933709 44.20% effective overall tax rate(computed on tax on middle of income range)
Over $2578279 but not over $3867419 $1203412, plus 68.00% of excess over $2578279 50.94% effective overall tax rate(computed on tax on middle of income range)
Over $3867419 but not over $6445698 $2080027, plus 71.00% of excess over $3867419 58.09% effective overall tax rate(computed on tax on middle of income range)
Over $6445698 but not over $12891397 $3910605, plus 72.00% of excess over $6445698 64.45% effective overall tax rate(computed on tax on middle of income range)
Over $12891397 ........................$8551508, plus 73.00% of excess over $12891397 66.33% <=> 73.00% effective overall tax rate as income goes to infinity
1921 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1921 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1921 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1921 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1921 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1921 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2737 14226 percentage of taxable income= 4.56% for tax year 1921 percentage of 1954 taxes 19.24%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 3593 17280 percentage of taxable income= 5.13% for tax year 1921 percentage of 1954 taxes 20.79%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 4519 20680 percentage of taxable income= 5.65% for tax year 1921 percentage of 1954 taxes 21.85%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 5519 24249 percentage of taxable income= 6.13% for tax year 1921 percentage of 1954 taxes 22.76%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 6519 28049 percentage of taxable income= 6.52% for tax year 1921 percentage of 1954 taxes 23.24%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 12199 50981 percentage of taxable income= 8.13% for tax year 1921 percentage of 1954 taxes 23.93%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 18847 78540 percentage of taxable income= 9.42% for tax year 1921 percentage of 1954 taxes 24.00%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 26464 108849 percentage of taxable income= 10.59% for tax year 1921 percentage of 1954 taxes 24.31%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 35050 140614 percentage of taxable income= 11.68% for tax year 1921 percentage of 1954 taxes 24.93%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 44604 174075 percentage of taxable income= 12.74% for tax year 1921 percentage of 1954 taxes 25.62%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 55127 209251 percentage of taxable income= 13.78% for tax year 1921 percentage of 1954 taxes 26.34%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 66619 245884 percentage of taxable income= 14.80% for tax year 1921 percentage of 1954 taxes 27.09%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 79079 283384 percentage of taxable income= 15.82% for tax year 1921 percentage of 1954 taxes 27.91%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 106906 360943 percentage of taxable income= 17.82% for tax year 1921 percentage of 1954 taxes 29.62%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 138607 442341 percentage of taxable income= 19.80% for tax year 1921 percentage of 1954 taxes 31.33%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 174184 527179 percentage of taxable income= 21.77% for tax year 1921 percentage of 1954 taxes 33.04%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 213659 615023 percentage of taxable income= 23.74% for tax year 1921 percentage of 1954 taxes 34.74%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 257016 704023 percentage of taxable income= 25.70% for tax year 1921 percentage of 1954 taxes 36.51%
1922 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 10000 $ 320, plus 9.00% of excess over $ 6000 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 680, plus 10.00% of excess over $ 10000 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 880, plus 11.00% of excess over $ 12000 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1100, plus 12.00% of excess over $ 14000 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1340, plus 13.00% of excess over $ 16000 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1600, plus 14.00% of excess over $ 18000 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1880, plus 16.00% of excess over $ 20000 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2200, plus 17.00% of excess over $ 22000 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2540, plus 18.00% of excess over $ 24000 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 2900, plus 19.00% of excess over $ 26000 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3280, plus 20.00% of excess over $ 28000 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 3680, plus 21.00% of excess over $ 30000 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 4100, plus 23.00% of excess over $ 32000 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5020, plus 24.00% of excess over $ 36000 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5500, plus 25.00% of excess over $ 38000 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6000, plus 26.00% of excess over $ 40000 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6520, plus 27.00% of excess over $ 42000 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7060, plus 28.00% of excess over $ 44000 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 7620, plus 29.00% of excess over $ 46000 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8200, plus 30.00% of excess over $ 48000 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 8800, plus 31.00% of excess over $ 50000 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9420, plus 32.00% of excess over $ 52000 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10060, plus 33.00% of excess over $ 54000 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 10720, plus 34.00% of excess over $ 56000 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 11400, plus 35.00% of excess over $ 58000 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12100, plus 36.00% of excess over $ 60000 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 12820, plus 37.00% of excess over $ 62000 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 13560, plus 38.00% of excess over $ 64000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 14320, plus 39.00% of excess over $ 66000 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15100, plus 40.00% of excess over $ 68000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 15900, plus 41.00% of excess over $ 70000 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 16720, plus 42.00% of excess over $ 72000 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 17560, plus 43.00% of excess over $ 74000 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 18420, plus 44.00% of excess over $ 76000 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 19300, plus 45.00% of excess over $ 78000 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 20200, plus 46.00% of excess over $ 80000 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21120, plus 47.00% of excess over $ 82000 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22060, plus 48.00% of excess over $ 84000 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23020, plus 49.00% of excess over $ 86000 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24000, plus 50.00% of excess over $ 88000 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25000, plus 51.00% of excess over $ 90000 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26020, plus 52.00% of excess over $ 92000 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 27060, plus 53.00% of excess over $ 94000 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 28120, plus 54.00% of excess over $ 96000 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 29200, plus 55.00% of excess over $ 98000 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 30300, plus 56.00% of excess over $ 100000 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 58300, plus 57.00% of excess over $ 150000 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 86800, plus 58.00% of excess over $ 200000 43.40% <=> 58.00% effective overall tax rate as income goes to infinity
1922 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.735476191
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 54942 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 54942 but not over $ 82413 $ 2198, plus 8.00% of excess over $ 54942 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 82413 but not over $ 137355 $ 4395, plus 9.00% of excess over $ 82413 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 137355 but not over $ 164826 $ 9340, plus 10.00% of excess over $ 137355 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 164826 but not over $ 192297 $ 12087, plus 11.00% of excess over $ 164826 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 192297 but not over $ 219768 $ 15109, plus 12.00% of excess over $ 192297 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 219768 but not over $ 247239 $ 18406, plus 13.00% of excess over $ 219768 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 247239 but not over $ 274710 $ 21977, plus 14.00% of excess over $ 247239 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 274710 but not over $ 302180 $ 25823, plus 16.00% of excess over $ 274710 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 302180 but not over $ 329651 $ 30218, plus 17.00% of excess over $ 302180 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 329651 but not over $ 357122 $ 34888, plus 18.00% of excess over $ 329651 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 357122 but not over $ 384593 $ 39833, plus 19.00% of excess over $ 357122 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 384593 but not over $ 412064 $ 45052, plus 20.00% of excess over $ 384593 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 412064 but not over $ 439535 $ 50547, plus 21.00% of excess over $ 412064 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 439535 but not over $ 494477 $ 56315, plus 23.00% of excess over $ 439535 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 494477 but not over $ 521948 $ 68952, plus 24.00% of excess over $ 494477 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 521948 but not over $ 549419 $ 75545, plus 25.00% of excess over $ 521948 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 549419 but not over $ 576890 $ 82413, plus 26.00% of excess over $ 549419 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 576890 but not over $ 604361 $ 89555, plus 27.00% of excess over $ 576890 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 604361 but not over $ 631832 $ 96972, plus 28.00% of excess over $ 604361 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 631832 but not over $ 659303 $ 104664, plus 29.00% of excess over $ 631832 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 659303 but not over $ 686774 $ 112631, plus 30.00% of excess over $ 659303 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 686774 but not over $ 714245 $ 120872, plus 31.00% of excess over $ 686774 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 714245 but not over $ 741716 $ 129388, plus 32.00% of excess over $ 714245 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 741716 but not over $ 769187 $ 138179, plus 33.00% of excess over $ 741716 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 769187 but not over $ 796658 $ 147244, plus 34.00% of excess over $ 769187 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 796658 but not over $ 824129 $ 156584, plus 35.00% of excess over $ 796658 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 824129 but not over $ 851600 $ 166199, plus 36.00% of excess over $ 824129 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 851600 but not over $ 879070 $ 176089, plus 37.00% of excess over $ 851600 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 879070 but not over $ 906541 $ 186253, plus 38.00% of excess over $ 879070 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 906541 but not over $ 934012 $ 196692, plus 39.00% of excess over $ 906541 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 934012 but not over $ 961483 $ 207406, plus 40.00% of excess over $ 934012 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 961483 but not over $ 988954 $ 218394, plus 41.00% of excess over $ 961483 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 988954 but not over $1016425 $ 229657, plus 42.00% of excess over $ 988954 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $1016425 but not over $1043896 $ 241195, plus 43.00% of excess over $1016425 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $1043896 but not over $1071367 $ 253007, plus 44.00% of excess over $1043896 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $1071367 but not over $1098838 $ 265095, plus 45.00% of excess over $1071367 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $1098838 but not over $1126309 $ 277457, plus 46.00% of excess over $1098838 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $1126309 but not over $1153780 $ 290093, plus 47.00% of excess over $1126309 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $1153780 but not over $1181251 $ 303005, plus 48.00% of excess over $1153780 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $1181251 but not over $1208722 $ 316191, plus 49.00% of excess over $1181251 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $1208722 but not over $1236193 $ 329651, plus 50.00% of excess over $1208722 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $1236193 but not over $1263664 $ 343387, plus 51.00% of excess over $1236193 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $1263664 but not over $1291135 $ 357397, plus 52.00% of excess over $1263664 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $1291135 but not over $1318606 $ 371682, plus 53.00% of excess over $1291135 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $1318606 but not over $1346077 $ 386242, plus 54.00% of excess over $1318606 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $1346077 but not over $1373548 $ 401076, plus 55.00% of excess over $1346077 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $1373548 but not over $2060321 $ 416185, plus 56.00% of excess over $1373548 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $2060321 but not over $2747095 $ 800778, plus 57.00% of excess over $2060321 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $2747095 ........................ $1192239, plus 58.00% of excess over $2747095 43.40% <=> 58.00% effective overall tax rate as income goes to infinity
1922 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1922 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1922 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1922 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1922 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1922 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2602 14226 percentage of taxable income= 4.34% for tax year 1922 percentage of 1954 taxes 18.29%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 3402 17280 percentage of taxable income= 4.86% for tax year 1922 percentage of 1954 taxes 19.69%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 4202 20680 percentage of taxable income= 5.25% for tax year 1922 percentage of 1954 taxes 20.32%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 5078 24249 percentage of taxable income= 5.64% for tax year 1922 percentage of 1954 taxes 20.94%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5978 28049 percentage of taxable income= 5.98% for tax year 1922 percentage of 1954 taxes 21.31%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10605 50981 percentage of taxable income= 7.07% for tax year 1922 percentage of 1954 taxes 20.80%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 16033 78540 percentage of taxable income= 8.02% for tax year 1922 percentage of 1954 taxes 20.41%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 22363 108849 percentage of taxable income= 8.95% for tax year 1922 percentage of 1954 taxes 20.55%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 29869 140614 percentage of taxable income= 9.96% for tax year 1922 percentage of 1954 taxes 21.24%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 38551 174075 percentage of taxable income= 11.01% for tax year 1922 percentage of 1954 taxes 22.15%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 48134 209251 percentage of taxable income= 12.03% for tax year 1922 percentage of 1954 taxes 23.00%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 58722 245884 percentage of taxable income= 13.05% for tax year 1922 percentage of 1954 taxes 23.88%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 70278 283384 percentage of taxable income= 14.06% for tax year 1922 percentage of 1954 taxes 24.80%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 95795 360943 percentage of taxable income= 15.97% for tax year 1922 percentage of 1954 taxes 26.54%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 124972 442341 percentage of taxable income= 17.85% for tax year 1922 percentage of 1954 taxes 28.25%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 157754 527179 percentage of taxable income= 19.72% for tax year 1922 percentage of 1954 taxes 29.92%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 194206 615023 percentage of taxable income= 21.58% for tax year 1922 percentage of 1954 taxes 31.58%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 234296 704023 percentage of taxable income= 23.43% for tax year 1922 percentage of 1954 taxes 33.28%
1923 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 10000 $ 320, plus 9.00% of excess over $ 6000 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 680, plus 10.00% of excess over $ 10000 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 880, plus 11.00% of excess over $ 12000 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1100, plus 12.00% of excess over $ 14000 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1340, plus 13.00% of excess over $ 16000 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1600, plus 14.00% of excess over $ 18000 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1880, plus 16.00% of excess over $ 20000 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2200, plus 17.00% of excess over $ 22000 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2540, plus 18.00% of excess over $ 24000 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 2900, plus 19.00% of excess over $ 26000 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3280, plus 20.00% of excess over $ 28000 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 3680, plus 21.00% of excess over $ 30000 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 4100, plus 23.00% of excess over $ 32000 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5020, plus 24.00% of excess over $ 36000 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5500, plus 25.00% of excess over $ 38000 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6000, plus 26.00% of excess over $ 40000 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6520, plus 27.00% of excess over $ 42000 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7060, plus 28.00% of excess over $ 44000 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 7620, plus 29.00% of excess over $ 46000 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8200, plus 30.00% of excess over $ 48000 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 8800, plus 31.00% of excess over $ 50000 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9420, plus 32.00% of excess over $ 52000 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10060, plus 33.00% of excess over $ 54000 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 10720, plus 34.00% of excess over $ 56000 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 11400, plus 35.00% of excess over $ 58000 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12100, plus 36.00% of excess over $ 60000 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 12820, plus 37.00% of excess over $ 62000 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 13560, plus 38.00% of excess over $ 64000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 14320, plus 39.00% of excess over $ 66000 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15100, plus 40.00% of excess over $ 68000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 15900, plus 41.00% of excess over $ 70000 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 16720, plus 42.00% of excess over $ 72000 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 17560, plus 43.00% of excess over $ 74000 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 18420, plus 44.00% of excess over $ 76000 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 19300, plus 45.00% of excess over $ 78000 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 20200, plus 46.00% of excess over $ 80000 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21120, plus 47.00% of excess over $ 82000 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22060, plus 48.00% of excess over $ 84000 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23020, plus 49.00% of excess over $ 86000 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24000, plus 50.00% of excess over $ 88000 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25000, plus 51.00% of excess over $ 90000 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26020, plus 52.00% of excess over $ 92000 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 27060, plus 53.00% of excess over $ 94000 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 28120, plus 54.00% of excess over $ 96000 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 29200, plus 55.00% of excess over $ 98000 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 30300, plus 56.00% of excess over $ 100000 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 58300, plus 57.00% of excess over $ 150000 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 86800, plus 58.00% of excess over $ 200000 43.40% <=> 58.00% effective overall tax rate as income goes to infinity
1923 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.494502924
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 53978 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 53978 but not over $ 80967 $ 2159, plus 8.00% of excess over $ 53978 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 80967 but not over $ 134945 $ 4318, plus 9.00% of excess over $ 80967 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 134945 but not over $ 161934 $ 9176, plus 10.00% of excess over $ 134945 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 161934 but not over $ 188923 $ 11875, plus 11.00% of excess over $ 161934 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 188923 but not over $ 215912 $ 14844, plus 12.00% of excess over $ 188923 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 215912 but not over $ 242901 $ 18083, plus 13.00% of excess over $ 215912 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 242901 but not over $ 269890 $ 21591, plus 14.00% of excess over $ 242901 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 269890 but not over $ 296879 $ 25370, plus 16.00% of excess over $ 269890 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 296879 but not over $ 323868 $ 29688, plus 17.00% of excess over $ 296879 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 323868 but not over $ 350857 $ 34276, plus 18.00% of excess over $ 323868 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 350857 but not over $ 377846 $ 39134, plus 19.00% of excess over $ 350857 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 377846 but not over $ 404835 $ 44262, plus 20.00% of excess over $ 377846 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 404835 but not over $ 431824 $ 49660, plus 21.00% of excess over $ 404835 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 431824 but not over $ 485802 $ 55327, plus 23.00% of excess over $ 431824 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 485802 but not over $ 512791 $ 67742, plus 24.00% of excess over $ 485802 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 512791 but not over $ 539780 $ 74220, plus 25.00% of excess over $ 512791 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 539780 but not over $ 566769 $ 80967, plus 26.00% of excess over $ 539780 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 566769 but not over $ 593758 $ 87984, plus 27.00% of excess over $ 566769 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 593758 but not over $ 620747 $ 95271, plus 28.00% of excess over $ 593758 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 620747 but not over $ 647736 $ 102828, plus 29.00% of excess over $ 620747 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 647736 but not over $ 674725 $ 110655, plus 30.00% of excess over $ 647736 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 674725 but not over $ 701714 $ 118752, plus 31.00% of excess over $ 674725 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 701714 but not over $ 728703 $ 127118, plus 32.00% of excess over $ 701714 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 728703 but not over $ 755692 $ 135755, plus 33.00% of excess over $ 728703 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 755692 but not over $ 782681 $ 144661, plus 34.00% of excess over $ 755692 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 782681 but not over $ 809670 $ 153837, plus 35.00% of excess over $ 782681 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 809670 but not over $ 836659 $ 163283, plus 36.00% of excess over $ 809670 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 836659 but not over $ 863648 $ 173000, plus 37.00% of excess over $ 836659 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 863648 but not over $ 890637 $ 182985, plus 38.00% of excess over $ 863648 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 890637 but not over $ 917626 $ 193241, plus 39.00% of excess over $ 890637 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 917626 but not over $ 944615 $ 203767, plus 40.00% of excess over $ 917626 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 944615 but not over $ 971604 $ 214563, plus 41.00% of excess over $ 944615 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 971604 but not over $ 998593 $ 225628, plus 42.00% of excess over $ 971604 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 998593 but not over $1025582 $ 236963, plus 43.00% of excess over $ 998593 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $1025582 but not over $1052571 $ 248569, plus 44.00% of excess over $1025582 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $1052571 but not over $1079560 $ 260444, plus 45.00% of excess over $1052571 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $1079560 but not over $1106549 $ 272589, plus 46.00% of excess over $1079560 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $1106549 but not over $1133538 $ 285004, plus 47.00% of excess over $1106549 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $1133538 but not over $1160527 $ 297689, plus 48.00% of excess over $1133538 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $1160527 but not over $1187516 $ 310643, plus 49.00% of excess over $1160527 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $1187516 but not over $1214505 $ 323868, plus 50.00% of excess over $1187516 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $1214505 but not over $1241494 $ 337363, plus 51.00% of excess over $1214505 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $1241494 but not over $1268483 $ 351127, plus 52.00% of excess over $1241494 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $1268483 but not over $1295472 $ 365161, plus 53.00% of excess over $1268483 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $1295472 but not over $1322461 $ 379465, plus 54.00% of excess over $1295472 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $1322461 but not over $1349450 $ 394039, plus 55.00% of excess over $1322461 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $1349450 but not over $2024175 $ 408883, plus 56.00% of excess over $1349450 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $2024175 but not over $2698901 $ 786730, plus 57.00% of excess over $2024175 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $2698901 ........................ $1171323, plus 58.00% of excess over $2698901 43.40% <=> 58.00% effective overall tax rate as income goes to infinity
1923 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1923 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1923 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1923 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1923 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1923 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2641 14226 percentage of taxable income= 4.40% for tax year 1923 percentage of 1954 taxes 18.56%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 3441 17280 percentage of taxable income= 4.92% for tax year 1923 percentage of 1954 taxes 19.91%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 4241 20680 percentage of taxable income= 5.30% for tax year 1923 percentage of 1954 taxes 20.51%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 5131 24249 percentage of taxable income= 5.70% for tax year 1923 percentage of 1954 taxes 21.16%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 6031 28049 percentage of taxable income= 6.03% for tax year 1923 percentage of 1954 taxes 21.50%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10682 50981 percentage of taxable income= 7.12% for tax year 1923 percentage of 1954 taxes 20.95%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 16173 78540 percentage of taxable income= 8.09% for tax year 1923 percentage of 1954 taxes 20.59%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 22585 108849 percentage of taxable income= 9.03% for tax year 1923 percentage of 1954 taxes 20.75%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 30218 140614 percentage of taxable income= 10.07% for tax year 1923 percentage of 1954 taxes 21.49%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 38980 174075 percentage of taxable income= 11.14% for tax year 1923 percentage of 1954 taxes 22.39%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 48693 209251 percentage of taxable income= 12.17% for tax year 1923 percentage of 1954 taxes 23.27%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 59508 245884 percentage of taxable income= 13.22% for tax year 1923 percentage of 1954 taxes 24.20%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 71150 283384 percentage of taxable income= 14.23% for tax year 1923 percentage of 1954 taxes 25.11%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 97019 360943 percentage of taxable income= 16.17% for tax year 1923 percentage of 1954 taxes 26.88%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 126587 442341 percentage of taxable income= 18.08% for tax year 1923 percentage of 1954 taxes 28.62%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 159899 527179 percentage of taxable income= 19.99% for tax year 1923 percentage of 1954 taxes 30.33%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 196893 615023 percentage of taxable income= 21.88% for tax year 1923 percentage of 1954 taxes 32.01%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 237568 704023 percentage of taxable income= 23.76% for tax year 1923 percentage of 1954 taxes 33.74%
1924 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 2.00% of the taxable income 2.00% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 80, plus 4.00% of excess over $ 4000 2.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 240, plus 6.00% of excess over $ 8000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 360, plus 7.00% of excess over $ 10000 4.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 640, plus 8.00% of excess over $ 14000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 800, plus 9.00% of excess over $ 16000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 980, plus 10.00% of excess over $ 18000 5.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1180, plus 11.00% of excess over $ 20000 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1400, plus 12.00% of excess over $ 22000 6.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 1640, plus 13.00% of excess over $ 24000 7.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 1900, plus 14.00% of excess over $ 26000 7.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 2180, plus 15.00% of excess over $ 28000 8.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 34000 $ 2480, plus 16.00% of excess over $ 30000 8.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 34000 but not over $ 36000 $ 3120, plus 17.00% of excess over $ 34000 9.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 3460, plus 18.00% of excess over $ 36000 9.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 42000 $ 3820, plus 19.00% of excess over $ 38000 10.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 4580, plus 20.00% of excess over $ 42000 11.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 4980, plus 21.00% of excess over $ 44000 11.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 5400, plus 22.00% of excess over $ 46000 11.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 5840, plus 23.00% of excess over $ 48000 12.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 6300, plus 24.00% of excess over $ 50000 12.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 6780, plus 25.00% of excess over $ 52000 13.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 7780, plus 26.00% of excess over $ 56000 14.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 62000 $ 8300, plus 27.00% of excess over $ 58000 14.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 9380, plus 28.00% of excess over $ 62000 15.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 9940, plus 29.00% of excess over $ 64000 15.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 10520, plus 30.00% of excess over $ 66000 16.15% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 11120, plus 31.00% of excess over $ 68000 16.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 74000 $ 11740, plus 32.00% of excess over $ 70000 17.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 13020, plus 33.00% of excess over $ 74000 17.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 80000 $ 13680, plus 34.00% of excess over $ 76000 18.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 15040, plus 35.00% of excess over $ 80000 19.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 15740, plus 36.00% of excess over $ 82000 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 88000 $ 16460, plus 37.00% of excess over $ 84000 20.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 17940, plus 38.00% of excess over $ 88000 20.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 18700, plus 39.00% of excess over $ 90000 20.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 19480, plus 40.00% of excess over $ 92000 21.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 20280, plus 41.00% of excess over $ 94000 21.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 100000 $ 21100, plus 42.00% of excess over $ 96000 22.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 200000 $ 22780, plus 43.00% of excess over $ 100000 29.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 65780, plus 44.00% of excess over $ 200000 35.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 500000 $ 109780, plus 45.00% of excess over $ 300000 38.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 ........................ $ 199780, plus 46.00% of excess over $ 500000 39.96% <=> 46.00% effective overall tax rate as income goes to infinity
1924 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.494502924
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 53978 ................................... 2.00% of the taxable income 2.00% effective overall tax rate
Over $ 53978 but not over $ 107956 $ 1080, plus 4.00% of excess over $ 53978 2.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 107956 but not over $ 134945 $ 3239, plus 6.00% of excess over $ 107956 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 134945 but not over $ 188923 $ 4858, plus 7.00% of excess over $ 134945 4.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 188923 but not over $ 215912 $ 8636, plus 8.00% of excess over $ 188923 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 215912 but not over $ 242901 $ 10796, plus 9.00% of excess over $ 215912 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 242901 but not over $ 269890 $ 13225, plus 10.00% of excess over $ 242901 5.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 269890 but not over $ 296879 $ 15924, plus 11.00% of excess over $ 269890 6.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 296879 but not over $ 323868 $ 18892, plus 12.00% of excess over $ 296879 6.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 323868 but not over $ 350857 $ 22131, plus 13.00% of excess over $ 323868 7.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 350857 but not over $ 377846 $ 25640, plus 14.00% of excess over $ 350857 7.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 377846 but not over $ 404835 $ 29418, plus 15.00% of excess over $ 377846 8.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 404835 but not over $ 458813 $ 33466, plus 16.00% of excess over $ 404835 8.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 458813 but not over $ 485802 $ 42103, plus 17.00% of excess over $ 458813 9.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 485802 but not over $ 512791 $ 46691, plus 18.00% of excess over $ 485802 9.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 512791 but not over $ 566769 $ 51549, plus 19.00% of excess over $ 512791 10.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 566769 but not over $ 593758 $ 61805, plus 20.00% of excess over $ 566769 11.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 593758 but not over $ 620747 $ 67203, plus 21.00% of excess over $ 593758 11.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 620747 but not over $ 647736 $ 72870, plus 22.00% of excess over $ 620747 11.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 647736 but not over $ 674725 $ 78808, plus 23.00% of excess over $ 647736 12.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 674725 but not over $ 701714 $ 85015, plus 24.00% of excess over $ 674725 12.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 701714 but not over $ 755692 $ 91493, plus 25.00% of excess over $ 701714 13.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 755692 but not over $ 782681 $ 104987, plus 26.00% of excess over $ 755692 14.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 782681 but not over $ 836659 $ 112004, plus 27.00% of excess over $ 782681 14.73% effective overall tax rate(computed on tax on middle of income range)
Over $ 836659 but not over $ 863648 $ 126578, plus 28.00% of excess over $ 836659 15.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 863648 but not over $ 890637 $ 134135, plus 29.00% of excess over $ 863648 15.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 890637 but not over $ 917626 $ 141962, plus 30.00% of excess over $ 890637 16.15% effective overall tax rate(computed on tax on middle of income range)
Over $ 917626 but not over $ 944615 $ 150059, plus 31.00% of excess over $ 917626 16.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 944615 but not over $ 998593 $ 158425, plus 32.00% of excess over $ 944615 17.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 998593 but not over $1025582 $ 175698, plus 33.00% of excess over $ 998593 17.80% effective overall tax rate(computed on tax on middle of income range)
Over $1025582 but not over $1079560 $ 184605, plus 34.00% of excess over $1025582 18.41% effective overall tax rate(computed on tax on middle of income range)
Over $1079560 but not over $1106549 $ 202957, plus 35.00% of excess over $1079560 19.00% effective overall tax rate(computed on tax on middle of income range)
Over $1106549 but not over $1133538 $ 212403, plus 36.00% of excess over $1106549 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $1133538 but not over $1187516 $ 222120, plus 37.00% of excess over $1133538 20.00% effective overall tax rate(computed on tax on middle of income range)
Over $1187516 but not over $1214505 $ 242091, plus 38.00% of excess over $1187516 20.58% effective overall tax rate(computed on tax on middle of income range)
Over $1214505 but not over $1241494 $ 252347, plus 39.00% of excess over $1214505 20.98% effective overall tax rate(computed on tax on middle of income range)
Over $1241494 but not over $1268483 $ 262873, plus 40.00% of excess over $1241494 21.38% effective overall tax rate(computed on tax on middle of income range)
Over $1268483 but not over $1295472 $ 273669, plus 41.00% of excess over $1268483 21.78% effective overall tax rate(computed on tax on middle of income range)
Over $1295472 but not over $1349450 $ 284734, plus 42.00% of excess over $1295472 22.39% effective overall tax rate(computed on tax on middle of income range)
Over $1349450 but not over $2698901 $ 307405, plus 43.00% of excess over $1349450 29.52% effective overall tax rate(computed on tax on middle of income range)
Over $2698901 but not over $4048351 $ 887668, plus 44.00% of excess over $2698901 35.11% effective overall tax rate(computed on tax on middle of income range)
Over $4048351 but not over $6747251 $1481427, plus 45.00% of excess over $4048351 38.70% effective overall tax rate(computed on tax on middle of income range)
Over $6747251 ........................ $2695932, plus 46.00% of excess over $6747251 39.96% <=> 46.00% effective overall tax rate as income goes to infinity
1924 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 200 2000 percentage of taxable income= 2.00% for tax year 1924 percentage of 1954 taxes 10.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 400 4057 percentage of taxable income= 2.00% for tax year 1924 percentage of 1954 taxes 9.86%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 600 6257 percentage of taxable income= 2.00% for tax year 1924 percentage of 1954 taxes 9.59%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 800 8684 percentage of taxable income= 2.00% for tax year 1924 percentage of 1954 taxes 9.21%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 1000 11284 percentage of taxable income= 2.00% for tax year 1924 percentage of 1954 taxes 8.86%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 1320 14226 percentage of taxable income= 2.20% for tax year 1924 percentage of 1954 taxes 9.28%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1720 17280 percentage of taxable income= 2.46% for tax year 1924 percentage of 1954 taxes 9.96%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 2120 20680 percentage of taxable income= 2.65% for tax year 1924 percentage of 1954 taxes 10.25%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 2520 24249 percentage of taxable income= 2.80% for tax year 1924 percentage of 1954 taxes 10.39%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2920 28049 percentage of taxable income= 2.92% for tax year 1924 percentage of 1954 taxes 10.41%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 5912 50981 percentage of taxable income= 3.94% for tax year 1924 percentage of 1954 taxes 11.60%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 9523 78540 percentage of taxable income= 4.76% for tax year 1924 percentage of 1954 taxes 12.12%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 13935 108849 percentage of taxable income= 5.57% for tax year 1924 percentage of 1954 taxes 12.80%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 19267 140614 percentage of taxable income= 6.42% for tax year 1924 percentage of 1954 taxes 13.70%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 25528 174075 percentage of taxable income= 7.29% for tax year 1924 percentage of 1954 taxes 14.67%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 32741 209251 percentage of taxable income= 8.19% for tax year 1924 percentage of 1954 taxes 15.65%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 40693 245884 percentage of taxable income= 9.04% for tax year 1924 percentage of 1954 taxes 16.55%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 49247 283384 percentage of taxable income= 9.85% for tax year 1924 percentage of 1954 taxes 17.38%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 68513 360943 percentage of taxable income= 11.42% for tax year 1924 percentage of 1954 taxes 18.98%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 91081 442341 percentage of taxable income= 13.01% for tax year 1924 percentage of 1954 taxes 20.59%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 116680 527179 percentage of taxable income= 14.59% for tax year 1924 percentage of 1954 taxes 22.13%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 144771 615023 percentage of taxable income= 16.09% for tax year 1924 percentage of 1954 taxes 23.54%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 176163 704023 percentage of taxable income= 17.62% for tax year 1924 percentage of 1954 taxes 25.02%
1925 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1925 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.186057142
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 52744 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 52744 but not over $ 105488 $ 791, plus 3.00% of excess over $ 52744 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 105488 but not over $ 131861 $ 2373, plus 5.00% of excess over $ 105488 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 131861 but not over $ 184605 $ 3692, plus 6.00% of excess over $ 131861 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 184605 but not over $ 210977 $ 6857, plus 7.00% of excess over $ 184605 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 210977 but not over $ 237349 $ 8703, plus 8.00% of excess over $ 210977 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 237349 but not over $ 263721 $ 10813, plus 9.00% of excess over $ 237349 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 263721 but not over $ 290093 $ 13186, plus 10.00% of excess over $ 263721 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 290093 but not over $ 316465 $ 15823, plus 11.00% of excess over $ 290093 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 316465 but not over $ 369210 $ 18724, plus 12.00% of excess over $ 316465 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 369210 but not over $ 421954 $ 25054, plus 13.00% of excess over $ 369210 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 421954 but not over $ 474698 $ 31910, plus 14.00% of excess over $ 421954 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 474698 but not over $ 527442 $ 39294, plus 15.00% of excess over $ 474698 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 527442 but not over $ 580187 $ 47206, plus 16.00% of excess over $ 527442 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 580187 but not over $ 632931 $ 55645, plus 17.00% of excess over $ 580187 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 632931 but not over $ 685675 $ 64612, plus 18.00% of excess over $ 632931 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 685675 but not over $ 738419 $ 74106, plus 19.00% of excess over $ 685675 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 738419 but not over $ 791163 $ 84127, plus 20.00% of excess over $ 738419 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 791163 but not over $ 843908 $ 94676, plus 21.00% of excess over $ 791163 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 843908 but not over $ 923024 $ 105752, plus 22.00% of excess over $ 843908 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 923024 but not over $1054885 $ 123158, plus 23.00% of excess over $ 923024 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1054885 but not over $1318606 $ 153486, plus 24.00% of excess over $1054885 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1318606 ........................ $ 216779, plus 25.00% of excess over $1318606 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1925 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1925 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1925 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1925 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1925 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1925 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 1009 14226 percentage of taxable income= 1.68% for tax year 1925 percentage of 1954 taxes 7.09%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1309 17280 percentage of taxable income= 1.87% for tax year 1925 percentage of 1954 taxes 7.57%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1609 20680 percentage of taxable income= 2.01% for tax year 1925 percentage of 1954 taxes 7.78%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1909 24249 percentage of taxable income= 2.12% for tax year 1925 percentage of 1954 taxes 7.87%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2209 28049 percentage of taxable income= 2.21% for tax year 1925 percentage of 1954 taxes 7.87%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4780 50981 percentage of taxable income= 3.19% for tax year 1925 percentage of 1954 taxes 9.38%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 7934 78540 percentage of taxable income= 3.97% for tax year 1925 percentage of 1954 taxes 10.10%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 11951 108849 percentage of taxable income= 4.78% for tax year 1925 percentage of 1954 taxes 10.98%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 16913 140614 percentage of taxable income= 5.64% for tax year 1925 percentage of 1954 taxes 12.03%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 22748 174075 percentage of taxable income= 6.50% for tax year 1925 percentage of 1954 taxes 13.07%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 29056 209251 percentage of taxable income= 7.26% for tax year 1925 percentage of 1954 taxes 13.89%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 35837 245884 percentage of taxable income= 7.96% for tax year 1925 percentage of 1954 taxes 14.57%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 43090 283384 percentage of taxable income= 8.62% for tax year 1925 percentage of 1954 taxes 15.21%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 59013 360943 percentage of taxable income= 9.84% for tax year 1925 percentage of 1954 taxes 16.35%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 76827 442341 percentage of taxable income= 10.98% for tax year 1925 percentage of 1954 taxes 17.37%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 96532 527179 percentage of taxable income= 12.07% for tax year 1925 percentage of 1954 taxes 18.31%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 118092 615023 percentage of taxable income= 13.12% for tax year 1925 percentage of 1954 taxes 19.20%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 140862 704023 percentage of taxable income= 14.09% for tax year 1925 percentage of 1954 taxes 20.01%
1926 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1926 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.037062147
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 52148 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 52148 but not over $ 104296 $ 782, plus 3.00% of excess over $ 52148 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 104296 but not over $ 130371 $ 2347, plus 5.00% of excess over $ 104296 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 130371 but not over $ 182519 $ 3650, plus 6.00% of excess over $ 130371 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 182519 but not over $ 208593 $ 6779, plus 7.00% of excess over $ 182519 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 208593 but not over $ 234667 $ 8604, plus 8.00% of excess over $ 208593 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 234667 but not over $ 260741 $ 10690, plus 9.00% of excess over $ 234667 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 260741 but not over $ 286815 $ 13037, plus 10.00% of excess over $ 260741 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 286815 but not over $ 312889 $ 15644, plus 11.00% of excess over $ 286815 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 312889 but not over $ 365038 $ 18513, plus 12.00% of excess over $ 312889 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 365038 but not over $ 417186 $ 24770, plus 13.00% of excess over $ 365038 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 417186 but not over $ 469334 $ 31550, plus 14.00% of excess over $ 417186 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 469334 but not over $ 521482 $ 38850, plus 15.00% of excess over $ 469334 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 521482 but not over $ 573631 $ 46673, plus 16.00% of excess over $ 521482 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 573631 but not over $ 625779 $ 55016, plus 17.00% of excess over $ 573631 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 625779 but not over $ 677927 $ 63882, plus 18.00% of excess over $ 625779 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 677927 but not over $ 730075 $ 73268, plus 19.00% of excess over $ 677927 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 730075 but not over $ 782224 $ 83176, plus 20.00% of excess over $ 730075 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 782224 but not over $ 834372 $ 93606, plus 21.00% of excess over $ 782224 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 834372 but not over $ 912594 $ 104557, plus 22.00% of excess over $ 834372 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 912594 but not over $1042965 $ 121766, plus 23.00% of excess over $ 912594 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1042965 but not over $1303706 $ 151751, plus 24.00% of excess over $1042965 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1303706 ........................ $ 214329, plus 25.00% of excess over $1303706 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1926 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1926 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1926 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1926 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1926 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1926 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 1018 14226 percentage of taxable income= 1.70% for tax year 1926 percentage of 1954 taxes 7.15%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1318 17280 percentage of taxable income= 1.88% for tax year 1926 percentage of 1954 taxes 7.63%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1618 20680 percentage of taxable income= 2.02% for tax year 1926 percentage of 1954 taxes 7.82%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1918 24249 percentage of taxable income= 2.13% for tax year 1926 percentage of 1954 taxes 7.91%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2218 28049 percentage of taxable income= 2.22% for tax year 1926 percentage of 1954 taxes 7.91%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4828 50981 percentage of taxable income= 3.22% for tax year 1926 percentage of 1954 taxes 9.47%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 8003 78540 percentage of taxable income= 4.00% for tax year 1926 percentage of 1954 taxes 10.19%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 12070 108849 percentage of taxable income= 4.83% for tax year 1926 percentage of 1954 taxes 11.09%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 17095 140614 percentage of taxable income= 5.70% for tax year 1926 percentage of 1954 taxes 12.16%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 22966 174075 percentage of taxable income= 6.56% for tax year 1926 percentage of 1954 taxes 13.19%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 29316 209251 percentage of taxable income= 7.33% for tax year 1926 percentage of 1954 taxes 14.01%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 36144 245884 percentage of taxable income= 8.03% for tax year 1926 percentage of 1954 taxes 14.70%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 43450 283384 percentage of taxable income= 8.69% for tax year 1926 percentage of 1954 taxes 15.33%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 59499 360943 percentage of taxable income= 9.92% for tax year 1926 percentage of 1954 taxes 16.48%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 77462 442341 percentage of taxable income= 11.07% for tax year 1926 percentage of 1954 taxes 17.51%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 97339 527179 percentage of taxable income= 12.17% for tax year 1926 percentage of 1954 taxes 18.46%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 118995 615023 percentage of taxable income= 13.22% for tax year 1926 percentage of 1954 taxes 19.35%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 141869 704023 percentage of taxable income= 14.19% for tax year 1926 percentage of 1954 taxes 20.15%
1927 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1927 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.261839081
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 53047 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 53047 but not over $ 106095 $ 796, plus 3.00% of excess over $ 53047 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 106095 but not over $ 132618 $ 2387, plus 5.00% of excess over $ 106095 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 132618 but not over $ 185666 $ 3713, plus 6.00% of excess over $ 132618 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 185666 but not over $ 212189 $ 6896, plus 7.00% of excess over $ 185666 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 212189 but not over $ 238713 $ 8753, plus 8.00% of excess over $ 212189 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 238713 but not over $ 265237 $ 10875, plus 9.00% of excess over $ 238713 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 265237 but not over $ 291760 $ 13262, plus 10.00% of excess over $ 265237 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 291760 but not over $ 318284 $ 15914, plus 11.00% of excess over $ 291760 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 318284 but not over $ 371331 $ 18832, plus 12.00% of excess over $ 318284 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 371331 but not over $ 424379 $ 25197, plus 13.00% of excess over $ 371331 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 424379 but not over $ 477426 $ 32094, plus 14.00% of excess over $ 424379 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 477426 but not over $ 530474 $ 39520, plus 15.00% of excess over $ 477426 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 530474 but not over $ 583521 $ 47477, plus 16.00% of excess over $ 530474 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 583521 but not over $ 636568 $ 55965, plus 17.00% of excess over $ 583521 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 636568 but not over $ 689616 $ 64983, plus 18.00% of excess over $ 636568 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 689616 but not over $ 742663 $ 74532, plus 19.00% of excess over $ 689616 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 742663 but not over $ 795710 $ 84611, plus 20.00% of excess over $ 742663 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 795710 but not over $ 848758 $ 95220, plus 21.00% of excess over $ 795710 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 848758 but not over $ 928329 $ 106360, plus 22.00% of excess over $ 848758 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 928329 but not over $1060947 $ 123866, plus 23.00% of excess over $ 928329 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1060947 but not over $1326184 $ 154368, plus 24.00% of excess over $1060947 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1326184 ........................ $ 218025, plus 25.00% of excess over $1326184 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1927 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1927 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1927 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1927 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1927 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1927 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 1004 14226 percentage of taxable income= 1.67% for tax year 1927 percentage of 1954 taxes 7.06%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1304 17280 percentage of taxable income= 1.86% for tax year 1927 percentage of 1954 taxes 7.55%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1604 20680 percentage of taxable income= 2.01% for tax year 1927 percentage of 1954 taxes 7.76%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1904 24249 percentage of taxable income= 2.12% for tax year 1927 percentage of 1954 taxes 7.85%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2204 28049 percentage of taxable income= 2.20% for tax year 1927 percentage of 1954 taxes 7.86%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4756 50981 percentage of taxable income= 3.17% for tax year 1927 percentage of 1954 taxes 9.33%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 7900 78540 percentage of taxable income= 3.95% for tax year 1927 percentage of 1954 taxes 10.06%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 11891 108849 percentage of taxable income= 4.76% for tax year 1927 percentage of 1954 taxes 10.92%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 16821 140614 percentage of taxable income= 5.61% for tax year 1927 percentage of 1954 taxes 11.96%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 22638 174075 percentage of taxable income= 6.47% for tax year 1927 percentage of 1954 taxes 13.00%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 28924 209251 percentage of taxable income= 7.23% for tax year 1927 percentage of 1954 taxes 13.82%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 35681 245884 percentage of taxable income= 7.93% for tax year 1927 percentage of 1954 taxes 14.51%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 42906 283384 percentage of taxable income= 8.58% for tax year 1927 percentage of 1954 taxes 15.14%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 58766 360943 percentage of taxable income= 9.79% for tax year 1927 percentage of 1954 taxes 16.28%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 76505 442341 percentage of taxable income= 10.93% for tax year 1927 percentage of 1954 taxes 17.30%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 96121 527179 percentage of taxable income= 12.02% for tax year 1927 percentage of 1954 taxes 18.23%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 117633 615023 percentage of taxable income= 13.07% for tax year 1927 percentage of 1954 taxes 19.13%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 140350 704023 percentage of taxable income= 14.03% for tax year 1927 percentage of 1954 taxes 19.94%
1928 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1928 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.494502924
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 53978 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 53978 but not over $ 107956 $ 810, plus 3.00% of excess over $ 53978 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 107956 but not over $ 134945 $ 2429, plus 5.00% of excess over $ 107956 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 134945 but not over $ 188923 $ 3778, plus 6.00% of excess over $ 134945 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 188923 but not over $ 215912 $ 7017, plus 7.00% of excess over $ 188923 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 215912 but not over $ 242901 $ 8906, plus 8.00% of excess over $ 215912 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 242901 but not over $ 269890 $ 11065, plus 9.00% of excess over $ 242901 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 269890 but not over $ 296879 $ 13495, plus 10.00% of excess over $ 269890 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 296879 but not over $ 323868 $ 16193, plus 11.00% of excess over $ 296879 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 323868 but not over $ 377846 $ 19162, plus 12.00% of excess over $ 323868 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 377846 but not over $ 431824 $ 25640, plus 13.00% of excess over $ 377846 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 431824 but not over $ 485802 $ 32657, plus 14.00% of excess over $ 431824 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 485802 but not over $ 539780 $ 40214, plus 15.00% of excess over $ 485802 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 539780 but not over $ 593758 $ 48310, plus 16.00% of excess over $ 539780 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 593758 but not over $ 647736 $ 56947, plus 17.00% of excess over $ 593758 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 647736 but not over $ 701714 $ 66123, plus 18.00% of excess over $ 647736 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 701714 but not over $ 755692 $ 75839, plus 19.00% of excess over $ 701714 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 755692 but not over $ 809670 $ 86095, plus 20.00% of excess over $ 755692 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 809670 but not over $ 863648 $ 96891, plus 21.00% of excess over $ 809670 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 863648 but not over $ 944615 $ 108226, plus 22.00% of excess over $ 863648 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 944615 but not over $1079560 $ 126039, plus 23.00% of excess over $ 944615 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1079560 but not over $1349450 $ 157076, plus 24.00% of excess over $1079560 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1349450 ........................ $ 221850, plus 25.00% of excess over $1349450 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1928 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1928 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1928 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1928 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1928 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1928 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 990 14226 percentage of taxable income= 1.65% for tax year 1928 percentage of 1954 taxes 6.96%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1290 17280 percentage of taxable income= 1.84% for tax year 1928 percentage of 1954 taxes 7.47%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1590 20680 percentage of taxable income= 1.99% for tax year 1928 percentage of 1954 taxes 7.69%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1890 24249 percentage of taxable income= 2.10% for tax year 1928 percentage of 1954 taxes 7.80%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2190 28049 percentage of taxable income= 2.19% for tax year 1928 percentage of 1954 taxes 7.81%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4682 50981 percentage of taxable income= 3.12% for tax year 1928 percentage of 1954 taxes 9.18%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 7793 78540 percentage of taxable income= 3.90% for tax year 1928 percentage of 1954 taxes 9.92%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 11704 108849 percentage of taxable income= 4.68% for tax year 1928 percentage of 1954 taxes 10.75%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 16537 140614 percentage of taxable income= 5.51% for tax year 1928 percentage of 1954 taxes 11.76%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 22298 174075 percentage of taxable income= 6.37% for tax year 1928 percentage of 1954 taxes 12.81%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 28520 209251 percentage of taxable income= 7.13% for tax year 1928 percentage of 1954 taxes 13.63%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 35201 245884 percentage of taxable income= 7.82% for tax year 1928 percentage of 1954 taxes 14.32%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 42343 283384 percentage of taxable income= 8.47% for tax year 1928 percentage of 1954 taxes 14.94%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 58008 360943 percentage of taxable income= 9.67% for tax year 1928 percentage of 1954 taxes 16.07%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 75531 442341 percentage of taxable income= 10.79% for tax year 1928 percentage of 1954 taxes 17.08%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 94956 527179 percentage of taxable income= 11.87% for tax year 1928 percentage of 1954 taxes 18.01%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 116223 615023 percentage of taxable income= 12.91% for tax year 1928 percentage of 1954 taxes 18.90%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 138777 704023 percentage of taxable income= 13.88% for tax year 1928 percentage of 1954 taxes 19.71%
1929 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1929 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.494502924
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 53978 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 53978 but not over $ 107956 $ 810, plus 3.00% of excess over $ 53978 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 107956 but not over $ 134945 $ 2429, plus 5.00% of excess over $ 107956 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 134945 but not over $ 188923 $ 3778, plus 6.00% of excess over $ 134945 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 188923 but not over $ 215912 $ 7017, plus 7.00% of excess over $ 188923 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 215912 but not over $ 242901 $ 8906, plus 8.00% of excess over $ 215912 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 242901 but not over $ 269890 $ 11065, plus 9.00% of excess over $ 242901 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 269890 but not over $ 296879 $ 13495, plus 10.00% of excess over $ 269890 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 296879 but not over $ 323868 $ 16193, plus 11.00% of excess over $ 296879 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 323868 but not over $ 377846 $ 19162, plus 12.00% of excess over $ 323868 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 377846 but not over $ 431824 $ 25640, plus 13.00% of excess over $ 377846 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 431824 but not over $ 485802 $ 32657, plus 14.00% of excess over $ 431824 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 485802 but not over $ 539780 $ 40214, plus 15.00% of excess over $ 485802 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 539780 but not over $ 593758 $ 48310, plus 16.00% of excess over $ 539780 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 593758 but not over $ 647736 $ 56947, plus 17.00% of excess over $ 593758 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 647736 but not over $ 701714 $ 66123, plus 18.00% of excess over $ 647736 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 701714 but not over $ 755692 $ 75839, plus 19.00% of excess over $ 701714 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 755692 but not over $ 809670 $ 86095, plus 20.00% of excess over $ 755692 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 809670 but not over $ 863648 $ 96891, plus 21.00% of excess over $ 809670 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 863648 but not over $ 944615 $ 108226, plus 22.00% of excess over $ 863648 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 944615 but not over $1079560 $ 126039, plus 23.00% of excess over $ 944615 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1079560 but not over $1349450 $ 157076, plus 24.00% of excess over $1079560 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1349450 ........................ $ 221850, plus 25.00% of excess over $1349450 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1929 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1929 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1929 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1929 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1929 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1929 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 990 14226 percentage of taxable income= 1.65% for tax year 1929 percentage of 1954 taxes 6.96%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1290 17280 percentage of taxable income= 1.84% for tax year 1929 percentage of 1954 taxes 7.47%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1590 20680 percentage of taxable income= 1.99% for tax year 1929 percentage of 1954 taxes 7.69%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1890 24249 percentage of taxable income= 2.10% for tax year 1929 percentage of 1954 taxes 7.80%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2190 28049 percentage of taxable income= 2.19% for tax year 1929 percentage of 1954 taxes 7.81%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4682 50981 percentage of taxable income= 3.12% for tax year 1929 percentage of 1954 taxes 9.18%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 7793 78540 percentage of taxable income= 3.90% for tax year 1929 percentage of 1954 taxes 9.92%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 11704 108849 percentage of taxable income= 4.68% for tax year 1929 percentage of 1954 taxes 10.75%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 16537 140614 percentage of taxable income= 5.51% for tax year 1929 percentage of 1954 taxes 11.76%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 22298 174075 percentage of taxable income= 6.37% for tax year 1929 percentage of 1954 taxes 12.81%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 28520 209251 percentage of taxable income= 7.13% for tax year 1929 percentage of 1954 taxes 13.63%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 35201 245884 percentage of taxable income= 7.82% for tax year 1929 percentage of 1954 taxes 14.32%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 42343 283384 percentage of taxable income= 8.47% for tax year 1929 percentage of 1954 taxes 14.94%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 58008 360943 percentage of taxable income= 9.67% for tax year 1929 percentage of 1954 taxes 16.07%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 75531 442341 percentage of taxable income= 10.79% for tax year 1929 percentage of 1954 taxes 17.08%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 94956 527179 percentage of taxable income= 11.87% for tax year 1929 percentage of 1954 taxes 18.01%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 116223 615023 percentage of taxable income= 12.91% for tax year 1929 percentage of 1954 taxes 18.90%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 138777 704023 percentage of taxable income= 13.88% for tax year 1929 percentage of 1954 taxes 19.71%
1930 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1930 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.817724551
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 55271 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 55271 but not over $ 110542 $ 829, plus 3.00% of excess over $ 55271 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 110542 but not over $ 138177 $ 2487, plus 5.00% of excess over $ 110542 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 138177 but not over $ 193448 $ 3869, plus 6.00% of excess over $ 138177 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 193448 but not over $ 221084 $ 7185, plus 7.00% of excess over $ 193448 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 221084 but not over $ 248719 $ 9120, plus 8.00% of excess over $ 221084 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 248719 but not over $ 276354 $ 11331, plus 9.00% of excess over $ 248719 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 276354 but not over $ 303990 $ 13818, plus 10.00% of excess over $ 276354 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 303990 but not over $ 331625 $ 16581, plus 11.00% of excess over $ 303990 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 331625 but not over $ 386896 $ 19621, plus 12.00% of excess over $ 331625 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 386896 but not over $ 442167 $ 26254, plus 13.00% of excess over $ 386896 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 442167 but not over $ 497438 $ 33439, plus 14.00% of excess over $ 442167 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 497438 but not over $ 552709 $ 41177, plus 15.00% of excess over $ 497438 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 552709 but not over $ 607980 $ 49467, plus 16.00% of excess over $ 552709 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 607980 but not over $ 663251 $ 58311, plus 17.00% of excess over $ 607980 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 663251 but not over $ 718522 $ 67707, plus 18.00% of excess over $ 663251 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 718522 but not over $ 773793 $ 77656, plus 19.00% of excess over $ 718522 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 773793 but not over $ 829063 $ 88157, plus 20.00% of excess over $ 773793 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 829063 but not over $ 884334 $ 99211, plus 21.00% of excess over $ 829063 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 884334 but not over $ 967241 $ 110818, plus 22.00% of excess over $ 884334 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 967241 but not over $1105418 $ 129058, plus 23.00% of excess over $ 967241 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1105418 but not over $1381772 $ 160838, plus 24.00% of excess over $1105418 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1381772 ........................ $ 227163, plus 25.00% of excess over $1381772 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1930 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1930 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1930 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1930 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1930 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1930 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 971 14226 percentage of taxable income= 1.62% for tax year 1930 percentage of 1954 taxes 6.83%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1271 17280 percentage of taxable income= 1.82% for tax year 1930 percentage of 1954 taxes 7.35%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1571 20680 percentage of taxable income= 1.96% for tax year 1930 percentage of 1954 taxes 7.60%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1871 24249 percentage of taxable income= 2.08% for tax year 1930 percentage of 1954 taxes 7.72%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2171 28049 percentage of taxable income= 2.17% for tax year 1930 percentage of 1954 taxes 7.74%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4578 50981 percentage of taxable income= 3.05% for tax year 1930 percentage of 1954 taxes 8.98%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 7644 78540 percentage of taxable income= 3.82% for tax year 1930 percentage of 1954 taxes 9.73%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 11446 108849 percentage of taxable income= 4.58% for tax year 1930 percentage of 1954 taxes 10.52%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 16182 140614 percentage of taxable income= 5.39% for tax year 1930 percentage of 1954 taxes 11.51%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 21826 174075 percentage of taxable income= 6.24% for tax year 1930 percentage of 1954 taxes 12.54%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 27957 209251 percentage of taxable income= 6.99% for tax year 1930 percentage of 1954 taxes 13.36%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 34535 245884 percentage of taxable income= 7.67% for tax year 1930 percentage of 1954 taxes 14.05%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 41561 283384 percentage of taxable income= 8.31% for tax year 1930 percentage of 1954 taxes 14.67%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 57034 360943 percentage of taxable income= 9.51% for tax year 1930 percentage of 1954 taxes 15.80%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 74322 442341 percentage of taxable income= 10.62% for tax year 1930 percentage of 1954 taxes 16.80%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 93399 527179 percentage of taxable income= 11.67% for tax year 1930 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 114265 615023 percentage of taxable income= 12.70% for tax year 1930 percentage of 1954 taxes 18.58%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 136592 704023 percentage of taxable income= 13.66% for tax year 1930 percentage of 1954 taxes 19.40%
1931 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 4000 but not over $ 8000 $ 60, plus 3.00% of excess over $ 4000 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 180, plus 5.00% of excess over $ 8000 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 14000 $ 280, plus 6.00% of excess over $ 10000 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 520, plus 7.00% of excess over $ 14000 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 660, plus 8.00% of excess over $ 16000 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 820, plus 9.00% of excess over $ 18000 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1000, plus 10.00% of excess over $ 20000 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 1200, plus 11.00% of excess over $ 22000 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 28000 $ 1420, plus 12.00% of excess over $ 24000 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 32000 $ 1900, plus 13.00% of excess over $ 28000 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 2420, plus 14.00% of excess over $ 32000 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 40000 $ 2980, plus 15.00% of excess over $ 36000 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 44000 $ 3580, plus 16.00% of excess over $ 40000 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 48000 $ 4220, plus 17.00% of excess over $ 44000 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 52000 $ 4900, plus 18.00% of excess over $ 48000 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 56000 $ 5620, plus 19.00% of excess over $ 52000 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 60000 $ 6380, plus 20.00% of excess over $ 56000 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 64000 $ 7180, plus 21.00% of excess over $ 60000 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 70000 $ 8020, plus 22.00% of excess over $ 64000 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 9340, plus 23.00% of excess over $ 70000 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 100000 $ 11640, plus 24.00% of excess over $ 80000 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 16440, plus 25.00% of excess over $ 100000 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1931 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 15.181315789
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 60725 ................................... 1.50% of the taxable income 1.50% effective overall tax rate
Over $ 60725 but not over $ 121451 $ 911, plus 3.00% of excess over $ 60725 2.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 121451 but not over $ 151813 $ 2733, plus 5.00% of excess over $ 121451 2.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 151813 but not over $ 212538 $ 4251, plus 6.00% of excess over $ 151813 3.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 212538 but not over $ 242901 $ 7894, plus 7.00% of excess over $ 212538 3.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 242901 but not over $ 273264 $ 10020, plus 8.00% of excess over $ 242901 4.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 273264 but not over $ 303626 $ 12449, plus 9.00% of excess over $ 273264 4.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 303626 but not over $ 333989 $ 15181, plus 10.00% of excess over $ 303626 5.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 333989 but not over $ 364352 $ 18218, plus 11.00% of excess over $ 333989 5.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 364352 but not over $ 425077 $ 21557, plus 12.00% of excess over $ 364352 6.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 425077 but not over $ 485802 $ 28844, plus 13.00% of excess over $ 425077 7.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 485802 but not over $ 546527 $ 36739, plus 14.00% of excess over $ 485802 7.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 546527 but not over $ 607253 $ 45240, plus 15.00% of excess over $ 546527 8.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 607253 but not over $ 667978 $ 54349, plus 16.00% of excess over $ 607253 9.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 667978 but not over $ 728703 $ 64065, plus 17.00% of excess over $ 667978 9.91% effective overall tax rate(computed on tax on middle of income range)
Over $ 728703 but not over $ 789428 $ 74388, plus 18.00% of excess over $ 728703 10.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 789428 but not over $ 850154 $ 85319, plus 19.00% of excess over $ 789428 11.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 850154 but not over $ 910879 $ 96857, plus 20.00% of excess over $ 850154 11.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 910879 but not over $ 971604 $ 109002, plus 21.00% of excess over $ 910879 12.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 971604 but not over $1062692 $ 121754, plus 22.00% of excess over $ 971604 12.96% effective overall tax rate(computed on tax on middle of income range)
Over $1062692 but not over $1214505 $ 141793, plus 23.00% of excess over $1062692 13.99% effective overall tax rate(computed on tax on middle of income range)
Over $1214505 but not over $1518132 $ 176711, plus 24.00% of excess over $1214505 15.60% effective overall tax rate(computed on tax on middle of income range)
Over $1518132 ........................ $ 249581, plus 25.00% of excess over $1518132 16.44% <=> 25.00% effective overall tax rate as income goes to infinity
1931 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 150 2000 percentage of taxable income= 1.50% for tax year 1931 percentage of 1954 taxes 7.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 300 4057 percentage of taxable income= 1.50% for tax year 1931 percentage of 1954 taxes 7.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 450 6257 percentage of taxable income= 1.50% for tax year 1931 percentage of 1954 taxes 7.19%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 600 8684 percentage of taxable income= 1.50% for tax year 1931 percentage of 1954 taxes 6.91%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 750 11284 percentage of taxable income= 1.50% for tax year 1931 percentage of 1954 taxes 6.65%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 900 14226 percentage of taxable income= 1.50% for tax year 1931 percentage of 1954 taxes 6.33%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 1189 17280 percentage of taxable income= 1.70% for tax year 1931 percentage of 1954 taxes 6.88%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 1489 20680 percentage of taxable income= 1.86% for tax year 1931 percentage of 1954 taxes 7.20%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 1789 24249 percentage of taxable income= 1.99% for tax year 1931 percentage of 1954 taxes 7.38%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 2089 28049 percentage of taxable income= 2.09% for tax year 1931 percentage of 1954 taxes 7.45%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 4160 50981 percentage of taxable income= 2.77% for tax year 1931 percentage of 1954 taxes 8.16%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 7142 78540 percentage of taxable income= 3.57% for tax year 1931 percentage of 1954 taxes 9.09%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 10588 108849 percentage of taxable income= 4.24% for tax year 1931 percentage of 1954 taxes 9.73%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 14855 140614 percentage of taxable income= 4.95% for tax year 1931 percentage of 1954 taxes 10.56%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 19979 174075 percentage of taxable income= 5.71% for tax year 1931 percentage of 1954 taxes 11.48%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 25835 209251 percentage of taxable income= 6.46% for tax year 1931 percentage of 1954 taxes 12.35%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 32085 245884 percentage of taxable income= 7.13% for tax year 1931 percentage of 1954 taxes 13.05%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 38726 283384 percentage of taxable income= 7.75% for tax year 1931 percentage of 1954 taxes 13.67%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 53261 360943 percentage of taxable income= 8.88% for tax year 1931 percentage of 1954 taxes 14.76%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 69509 442341 percentage of taxable income= 9.93% for tax year 1931 percentage of 1954 taxes 15.71%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 87328 527179 percentage of taxable income= 10.92% for tax year 1931 percentage of 1954 taxes 16.57%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 106826 615023 percentage of taxable income= 11.87% for tax year 1931 percentage of 1954 taxes 17.37%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 128001 704023 percentage of taxable income= 12.80% for tax year 1931 percentage of 1954 taxes 18.18%
1932 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 10000 $ 320, plus 9.00% of excess over $ 6000 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 680, plus 10.00% of excess over $ 10000 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 880, plus 11.00% of excess over $ 12000 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1100, plus 12.00% of excess over $ 14000 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1340, plus 13.00% of excess over $ 16000 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1600, plus 14.00% of excess over $ 18000 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1880, plus 16.00% of excess over $ 20000 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2200, plus 17.00% of excess over $ 22000 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2540, plus 18.00% of excess over $ 24000 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 2900, plus 19.00% of excess over $ 26000 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3280, plus 20.00% of excess over $ 28000 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 3680, plus 21.00% of excess over $ 30000 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 4100, plus 23.00% of excess over $ 32000 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5020, plus 24.00% of excess over $ 36000 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5500, plus 25.00% of excess over $ 38000 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6000, plus 26.00% of excess over $ 40000 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6520, plus 27.00% of excess over $ 42000 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7060, plus 28.00% of excess over $ 44000 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 7620, plus 29.00% of excess over $ 46000 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8200, plus 30.00% of excess over $ 48000 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 8800, plus 31.00% of excess over $ 50000 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9420, plus 32.00% of excess over $ 52000 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10060, plus 33.00% of excess over $ 54000 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 10720, plus 34.00% of excess over $ 56000 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 11400, plus 35.00% of excess over $ 58000 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12100, plus 36.00% of excess over $ 60000 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 12820, plus 37.00% of excess over $ 62000 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 13560, plus 38.00% of excess over $ 64000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 14320, plus 39.00% of excess over $ 66000 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15100, plus 40.00% of excess over $ 68000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 15900, plus 41.00% of excess over $ 70000 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 16720, plus 42.00% of excess over $ 72000 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 17560, plus 43.00% of excess over $ 74000 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 18420, plus 44.00% of excess over $ 76000 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 19300, plus 45.00% of excess over $ 78000 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 20200, plus 46.00% of excess over $ 80000 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21120, plus 47.00% of excess over $ 82000 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22060, plus 48.00% of excess over $ 84000 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23020, plus 49.00% of excess over $ 86000 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24000, plus 50.00% of excess over $ 88000 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25000, plus 51.00% of excess over $ 90000 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26020, plus 52.00% of excess over $ 92000 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 27060, plus 53.00% of excess over $ 94000 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 28120, plus 54.00% of excess over $ 96000 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 29200, plus 55.00% of excess over $ 98000 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 30300, plus 56.00% of excess over $ 100000 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 58300, plus 57.00% of excess over $ 150000 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 86800, plus 58.00% of excess over $ 200000 46.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 144800, plus 59.00% of excess over $ 300000 49.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 203800, plus 60.00% of excess over $ 400000 51.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 263800, plus 61.00% of excess over $ 500000 54.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 416300, plus 62.00% of excess over $ 750000 56.43% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 571300, plus 63.00% of excess over $1000000 57.13% <=> 63.00% effective overall tax rate as income goes to infinity
1932 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.843503650
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 67374 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 67374 but not over $ 101061 $ 2695, plus 8.00% of excess over $ 67374 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 101061 but not over $ 168435 $ 5390, plus 9.00% of excess over $ 101061 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 168435 but not over $ 202122 $ 11454, plus 10.00% of excess over $ 168435 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 202122 but not over $ 235809 $ 14822, plus 11.00% of excess over $ 202122 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 235809 but not over $ 269496 $ 18528, plus 12.00% of excess over $ 235809 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 269496 but not over $ 303183 $ 22570, plus 13.00% of excess over $ 269496 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 303183 but not over $ 336870 $ 26950, plus 14.00% of excess over $ 303183 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 336870 but not over $ 370557 $ 31666, plus 16.00% of excess over $ 336870 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 370557 but not over $ 404244 $ 37056, plus 17.00% of excess over $ 370557 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 404244 but not over $ 437931 $ 42782, plus 18.00% of excess over $ 404244 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 437931 but not over $ 471618 $ 48846, plus 19.00% of excess over $ 437931 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 471618 but not over $ 505305 $ 55247, plus 20.00% of excess over $ 471618 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 505305 but not over $ 538992 $ 61984, plus 21.00% of excess over $ 505305 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 538992 but not over $ 606366 $ 69058, plus 23.00% of excess over $ 538992 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 606366 but not over $ 640053 $ 84554, plus 24.00% of excess over $ 606366 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 640053 but not over $ 673740 $ 92639, plus 25.00% of excess over $ 640053 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 673740 but not over $ 707427 $ 101061, plus 26.00% of excess over $ 673740 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 707427 but not over $ 741114 $ 109820, plus 27.00% of excess over $ 707427 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 741114 but not over $ 774801 $ 118915, plus 28.00% of excess over $ 741114 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 774801 but not over $ 808488 $ 128347, plus 29.00% of excess over $ 774801 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 808488 but not over $ 842175 $ 138117, plus 30.00% of excess over $ 808488 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 842175 but not over $ 875862 $ 148223, plus 31.00% of excess over $ 842175 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 875862 but not over $ 909549 $ 158666, plus 32.00% of excess over $ 875862 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 909549 but not over $ 943236 $ 169446, plus 33.00% of excess over $ 909549 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 943236 but not over $ 976923 $ 180562, plus 34.00% of excess over $ 943236 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 976923 but not over $1010610 $ 192016, plus 35.00% of excess over $ 976923 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $1010610 but not over $1044297 $ 203806, plus 36.00% of excess over $1010610 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $1044297 but not over $1077984 $ 215934, plus 37.00% of excess over $1044297 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $1077984 but not over $1111671 $ 228398, plus 38.00% of excess over $1077984 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $1111671 but not over $1145358 $ 241199, plus 39.00% of excess over $1111671 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $1145358 but not over $1179045 $ 254337, plus 40.00% of excess over $1145358 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $1179045 but not over $1212732 $ 267812, plus 41.00% of excess over $1179045 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $1212732 but not over $1246419 $ 281623, plus 42.00% of excess over $1212732 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $1246419 but not over $1280106 $ 295772, plus 43.00% of excess over $1246419 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $1280106 but not over $1313793 $ 310257, plus 44.00% of excess over $1280106 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $1313793 but not over $1347480 $ 325080, plus 45.00% of excess over $1313793 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $1347480 but not over $1381167 $ 340239, plus 46.00% of excess over $1347480 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $1381167 but not over $1414854 $ 355735, plus 47.00% of excess over $1381167 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $1414854 but not over $1448541 $ 371568, plus 48.00% of excess over $1414854 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $1448541 but not over $1482228 $ 387737, plus 49.00% of excess over $1448541 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $1482228 but not over $1515915 $ 404244, plus 50.00% of excess over $1482228 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $1515915 but not over $1549602 $ 421088, plus 51.00% of excess over $1515915 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $1549602 but not over $1583289 $ 438268, plus 52.00% of excess over $1549602 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $1583289 but not over $1616976 $ 455785, plus 53.00% of excess over $1583289 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $1616976 but not over $1650663 $ 473639, plus 54.00% of excess over $1616976 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $1650663 but not over $1684350 $ 491830, plus 55.00% of excess over $1650663 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $1684350 but not over $2526526 $ 510358, plus 56.00% of excess over $1684350 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $2526526 but not over $3368701 $ 981976, plus 57.00% of excess over $2526526 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $3368701 but not over $5053051 $1462016, plus 58.00% of excess over $3368701 46.32% effective overall tax rate(computed on tax on middle of income range)
Over $5053051 but not over $6737401 $2438939, plus 59.00% of excess over $5053051 49.80% effective overall tax rate(computed on tax on middle of income range)
Over $6737401 but not over $8421752 $3432706, plus 60.00% of excess over $6737401 51.96% effective overall tax rate(computed on tax on middle of income range)
Over $8421752 but not over $12632628 $4443316, plus 61.00% of excess over $8421752 54.41% effective overall tax rate(computed on tax on middle of income range)
Over $12632628 but not over $16843504 $7011951, plus 62.00% of excess over $12632628 56.43% effective overall tax rate(computed on tax on middle of income range)
Over $16843504 ........................$9622694, plus 63.00% of excess over $16843504 57.13% <=> 63.00% effective overall tax rate as income goes to infinity
1932 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1932 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1932 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1932 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1932 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1932 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1932 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2905 17280 percentage of taxable income= 4.15% for tax year 1932 percentage of 1954 taxes 16.81%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3705 20680 percentage of taxable income= 4.63% for tax year 1932 percentage of 1954 taxes 17.92%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4505 24249 percentage of taxable income= 5.01% for tax year 1932 percentage of 1954 taxes 18.58%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5305 28049 percentage of taxable income= 5.31% for tax year 1932 percentage of 1954 taxes 18.91%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 9794 50981 percentage of taxable income= 6.53% for tax year 1932 percentage of 1954 taxes 19.21%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 14610 78540 percentage of taxable income= 7.31% for tax year 1932 percentage of 1954 taxes 18.60%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 20231 108849 percentage of taxable income= 8.09% for tax year 1932 percentage of 1954 taxes 18.59%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 26536 140614 percentage of taxable income= 8.85% for tax year 1932 percentage of 1954 taxes 18.87%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 33767 174075 percentage of taxable income= 9.65% for tax year 1932 percentage of 1954 taxes 19.40%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 42061 209251 percentage of taxable income= 10.52% for tax year 1932 percentage of 1954 taxes 20.10%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 51139 245884 percentage of taxable income= 11.36% for tax year 1932 percentage of 1954 taxes 20.80%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 60923 283384 percentage of taxable income= 12.18% for tax year 1932 percentage of 1954 taxes 21.50%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 83090 360943 percentage of taxable income= 13.85% for tax year 1932 percentage of 1954 taxes 23.02%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 107889 442341 percentage of taxable income= 15.41% for tax year 1932 percentage of 1954 taxes 24.39%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 135655 527179 percentage of taxable income= 16.96% for tax year 1932 percentage of 1954 taxes 25.73%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 166390 615023 percentage of taxable income= 18.49% for tax year 1932 percentage of 1954 taxes 27.05%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 200093 704023 percentage of taxable income= 20.01% for tax year 1932 percentage of 1954 taxes 28.42%
1933 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 10000 $ 320, plus 9.00% of excess over $ 6000 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 680, plus 10.00% of excess over $ 10000 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 880, plus 11.00% of excess over $ 12000 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1100, plus 12.00% of excess over $ 14000 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1340, plus 13.00% of excess over $ 16000 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1600, plus 14.00% of excess over $ 18000 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 1880, plus 16.00% of excess over $ 20000 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 24000 $ 2200, plus 17.00% of excess over $ 22000 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 24000 but not over $ 26000 $ 2540, plus 18.00% of excess over $ 24000 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 28000 $ 2900, plus 19.00% of excess over $ 26000 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 28000 but not over $ 30000 $ 3280, plus 20.00% of excess over $ 28000 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 30000 but not over $ 32000 $ 3680, plus 21.00% of excess over $ 30000 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 36000 $ 4100, plus 23.00% of excess over $ 32000 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 36000 but not over $ 38000 $ 5020, plus 24.00% of excess over $ 36000 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 40000 $ 5500, plus 25.00% of excess over $ 38000 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 40000 but not over $ 42000 $ 6000, plus 26.00% of excess over $ 40000 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 42000 but not over $ 44000 $ 6520, plus 27.00% of excess over $ 42000 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 46000 $ 7060, plus 28.00% of excess over $ 44000 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 46000 but not over $ 48000 $ 7620, plus 29.00% of excess over $ 46000 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 48000 but not over $ 50000 $ 8200, plus 30.00% of excess over $ 48000 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 52000 $ 8800, plus 31.00% of excess over $ 50000 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 52000 but not over $ 54000 $ 9420, plus 32.00% of excess over $ 52000 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 54000 but not over $ 56000 $ 10060, plus 33.00% of excess over $ 54000 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 58000 $ 10720, plus 34.00% of excess over $ 56000 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $ 58000 but not over $ 60000 $ 11400, plus 35.00% of excess over $ 58000 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 62000 $ 12100, plus 36.00% of excess over $ 60000 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 64000 $ 12820, plus 37.00% of excess over $ 62000 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 64000 but not over $ 66000 $ 13560, plus 38.00% of excess over $ 64000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 66000 but not over $ 68000 $ 14320, plus 39.00% of excess over $ 66000 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 70000 $ 15100, plus 40.00% of excess over $ 68000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 72000 $ 15900, plus 41.00% of excess over $ 70000 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 72000 but not over $ 74000 $ 16720, plus 42.00% of excess over $ 72000 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 76000 $ 17560, plus 43.00% of excess over $ 74000 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $ 76000 but not over $ 78000 $ 18420, plus 44.00% of excess over $ 76000 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 78000 but not over $ 80000 $ 19300, plus 45.00% of excess over $ 78000 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 82000 $ 20200, plus 46.00% of excess over $ 80000 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 82000 but not over $ 84000 $ 21120, plus 47.00% of excess over $ 82000 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $ 84000 but not over $ 86000 $ 22060, plus 48.00% of excess over $ 84000 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 86000 but not over $ 88000 $ 23020, plus 49.00% of excess over $ 86000 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 88000 but not over $ 90000 $ 24000, plus 50.00% of excess over $ 88000 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 92000 $ 25000, plus 51.00% of excess over $ 90000 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 92000 but not over $ 94000 $ 26020, plus 52.00% of excess over $ 92000 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 94000 but not over $ 96000 $ 27060, plus 53.00% of excess over $ 94000 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 96000 but not over $ 98000 $ 28120, plus 54.00% of excess over $ 96000 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 98000 but not over $ 100000 $ 29200, plus 55.00% of excess over $ 98000 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 30300, plus 56.00% of excess over $ 100000 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 58300, plus 57.00% of excess over $ 150000 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 86800, plus 58.00% of excess over $ 200000 46.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 144800, plus 59.00% of excess over $ 300000 49.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 203800, plus 60.00% of excess over $ 400000 51.96% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 263800, plus 61.00% of excess over $ 500000 54.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 416300, plus 62.00% of excess over $ 750000 56.43% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 571300, plus 63.00% of excess over $1000000 57.13% <=> 63.00% effective overall tax rate as income goes to infinity
1933 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 17.750461538
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 71002 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 71002 but not over $ 106503 $ 2840, plus 8.00% of excess over $ 71002 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 106503 but not over $ 177505 $ 5680, plus 9.00% of excess over $ 106503 6.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 177505 but not over $ 213006 $ 12070, plus 10.00% of excess over $ 177505 7.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 213006 but not over $ 248506 $ 15620, plus 11.00% of excess over $ 213006 7.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 248506 but not over $ 284007 $ 19526, plus 12.00% of excess over $ 248506 8.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 284007 but not over $ 319508 $ 23786, plus 13.00% of excess over $ 284007 8.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 319508 but not over $ 355009 $ 28401, plus 14.00% of excess over $ 319508 9.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 355009 but not over $ 390510 $ 33371, plus 16.00% of excess over $ 355009 9.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 390510 but not over $ 426011 $ 39051, plus 17.00% of excess over $ 390510 10.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 426011 but not over $ 461512 $ 45086, plus 18.00% of excess over $ 426011 10.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 461512 but not over $ 497013 $ 51476, plus 19.00% of excess over $ 461512 11.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 497013 but not over $ 532514 $ 58222, plus 20.00% of excess over $ 497013 12.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 532514 but not over $ 568015 $ 65322, plus 21.00% of excess over $ 532514 12.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 568015 but not over $ 639017 $ 72777, plus 23.00% of excess over $ 568015 13.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 639017 but not over $ 674518 $ 89107, plus 24.00% of excess over $ 639017 14.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 674518 but not over $ 710018 $ 97628, plus 25.00% of excess over $ 674518 14.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 710018 but not over $ 745519 $ 106503, plus 26.00% of excess over $ 710018 15.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 745519 but not over $ 781020 $ 115733, plus 27.00% of excess over $ 745519 15.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 781020 but not over $ 816521 $ 125318, plus 28.00% of excess over $ 781020 16.31% effective overall tax rate(computed on tax on middle of income range)
Over $ 816521 but not over $ 852022 $ 135259, plus 29.00% of excess over $ 816521 16.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 852022 but not over $ 887523 $ 145554, plus 30.00% of excess over $ 852022 17.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 887523 but not over $ 923024 $ 156204, plus 31.00% of excess over $ 887523 17.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 923024 but not over $ 958525 $ 167209, plus 32.00% of excess over $ 923024 18.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 958525 but not over $ 994026 $ 178570, plus 33.00% of excess over $ 958525 18.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 994026 but not over $1029527 $ 190285, plus 34.00% of excess over $ 994026 19.40% effective overall tax rate(computed on tax on middle of income range)
Over $1029527 but not over $1065028 $ 202355, plus 35.00% of excess over $1029527 19.92% effective overall tax rate(computed on tax on middle of income range)
Over $1065028 but not over $1100529 $ 214781, plus 36.00% of excess over $1065028 20.43% effective overall tax rate(computed on tax on middle of income range)
Over $1100529 but not over $1136030 $ 227561, plus 37.00% of excess over $1100529 20.94% effective overall tax rate(computed on tax on middle of income range)
Over $1136030 but not over $1171530 $ 240696, plus 38.00% of excess over $1136030 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $1171530 but not over $1207031 $ 254187, plus 39.00% of excess over $1171530 21.96% effective overall tax rate(computed on tax on middle of income range)
Over $1207031 but not over $1242532 $ 268032, plus 40.00% of excess over $1207031 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $1242532 but not over $1278033 $ 282232, plus 41.00% of excess over $1242532 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $1278033 but not over $1313534 $ 296788, plus 42.00% of excess over $1278033 23.48% effective overall tax rate(computed on tax on middle of income range)
Over $1313534 but not over $1349035 $ 311698, plus 43.00% of excess over $1313534 23.99% effective overall tax rate(computed on tax on middle of income range)
Over $1349035 but not over $1384536 $ 326964, plus 44.00% of excess over $1349035 24.49% effective overall tax rate(computed on tax on middle of income range)
Over $1384536 but not over $1420037 $ 342584, plus 45.00% of excess over $1384536 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $1420037 but not over $1455538 $ 358559, plus 46.00% of excess over $1420037 25.51% effective overall tax rate(computed on tax on middle of income range)
Over $1455538 but not over $1491039 $ 374890, plus 47.00% of excess over $1455538 26.01% effective overall tax rate(computed on tax on middle of income range)
Over $1491039 but not over $1526540 $ 391575, plus 48.00% of excess over $1491039 26.52% effective overall tax rate(computed on tax on middle of income range)
Over $1526540 but not over $1562041 $ 408616, plus 49.00% of excess over $1526540 27.02% effective overall tax rate(computed on tax on middle of income range)
Over $1562041 but not over $1597542 $ 426011, plus 50.00% of excess over $1562041 27.53% effective overall tax rate(computed on tax on middle of income range)
Over $1597542 but not over $1633042 $ 443762, plus 51.00% of excess over $1597542 28.03% effective overall tax rate(computed on tax on middle of income range)
Over $1633042 but not over $1668543 $ 461867, plus 52.00% of excess over $1633042 28.54% effective overall tax rate(computed on tax on middle of income range)
Over $1668543 but not over $1704044 $ 480327, plus 53.00% of excess over $1668543 29.04% effective overall tax rate(computed on tax on middle of income range)
Over $1704044 but not over $1739545 $ 499143, plus 54.00% of excess over $1704044 29.55% effective overall tax rate(computed on tax on middle of income range)
Over $1739545 but not over $1775046 $ 518313, plus 55.00% of excess over $1739545 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $1775046 but not over $2662569 $ 537839, plus 56.00% of excess over $1775046 35.44% effective overall tax rate(computed on tax on middle of income range)
Over $2662569 but not over $3550092 $1034852, plus 57.00% of excess over $2662569 41.46% effective overall tax rate(computed on tax on middle of income range)
Over $3550092 but not over $5325138 $1540740, plus 58.00% of excess over $3550092 46.32% effective overall tax rate(computed on tax on middle of income range)
Over $5325138 but not over $7100185 $2570267, plus 59.00% of excess over $5325138 49.80% effective overall tax rate(computed on tax on middle of income range)
Over $7100185 but not over $8875231 $3617544, plus 60.00% of excess over $7100185 51.96% effective overall tax rate(computed on tax on middle of income range)
Over $8875231 but not over $13312846 $4682572, plus 61.00% of excess over $8875231 54.41% effective overall tax rate(computed on tax on middle of income range)
Over $13312846 but not over $17750462 $7389517, plus 62.00% of excess over $13312846 56.43% effective overall tax rate(computed on tax on middle of income range)
Over $17750462 ........................$10140839, plus 63.00% of excess over $17750462 57.13% <=> 63.00% effective overall tax rate as income goes to infinity
1933 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2800 17280 percentage of taxable income= 4.00% for tax year 1933 percentage of 1954 taxes 16.20%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3560 20680 percentage of taxable income= 4.45% for tax year 1933 percentage of 1954 taxes 17.21%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4360 24249 percentage of taxable income= 4.84% for tax year 1933 percentage of 1954 taxes 17.98%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5160 28049 percentage of taxable income= 5.16% for tax year 1933 percentage of 1954 taxes 18.40%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 9595 50981 percentage of taxable income= 6.40% for tax year 1933 percentage of 1954 taxes 18.82%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 14320 78540 percentage of taxable income= 7.16% for tax year 1933 percentage of 1954 taxes 18.23%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 19705 108849 percentage of taxable income= 7.88% for tax year 1933 percentage of 1954 taxes 18.10%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 25865 140614 percentage of taxable income= 8.62% for tax year 1933 percentage of 1954 taxes 18.39%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 32670 174075 percentage of taxable income= 9.33% for tax year 1933 percentage of 1954 taxes 18.77%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 40664 209251 percentage of taxable income= 10.17% for tax year 1933 percentage of 1954 taxes 19.43%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 49404 245884 percentage of taxable income= 10.98% for tax year 1933 percentage of 1954 taxes 20.09%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 58819 283384 percentage of taxable income= 11.76% for tax year 1933 percentage of 1954 taxes 20.76%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 80133 360943 percentage of taxable income= 13.36% for tax year 1933 percentage of 1954 taxes 22.20%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 103998 442341 percentage of taxable income= 14.86% for tax year 1933 percentage of 1954 taxes 23.51%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 130633 527179 percentage of taxable income= 16.33% for tax year 1933 percentage of 1954 taxes 24.78%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 160072 615023 percentage of taxable income= 17.79% for tax year 1933 percentage of 1954 taxes 26.03%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 192316 704023 percentage of taxable income= 19.23% for tax year 1933 percentage of 1954 taxes 27.32%
1934 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 9.00% of excess over $ 6000 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 500, plus 10.00% of excess over $ 8000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 700, plus 11.00% of excess over $ 10000 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 920, plus 12.00% of excess over $ 12000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1160, plus 13.00% of excess over $ 14000 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1420, plus 15.00% of excess over $ 16000 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1720, plus 17.00% of excess over $ 18000 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2060, plus 19.00% of excess over $ 20000 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 2440, plus 21.00% of excess over $ 22000 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 3280, plus 23.00% of excess over $ 26000 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 4660, plus 25.00% of excess over $ 32000 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 6160, plus 28.00% of excess over $ 38000 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 7840, plus 31.00% of excess over $ 44000 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 56000 $ 9700, plus 34.00% of excess over $ 50000 20.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 62000 $ 11740, plus 37.00% of excess over $ 56000 21.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 68000 $ 13960, plus 40.00% of excess over $ 62000 23.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 74000 $ 16360, plus 43.00% of excess over $ 68000 24.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 80000 $ 18940, plus 46.00% of excess over $ 74000 26.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 21700, plus 49.00% of excess over $ 80000 28.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 26600, plus 54.00% of excess over $ 90000 30.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 32000, plus 56.00% of excess over $ 100000 36.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 60000, plus 57.00% of excess over $ 150000 42.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 88500, plus 58.00% of excess over $ 200000 47.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 146500, plus 59.00% of excess over $ 300000 50.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 205500, plus 60.00% of excess over $ 400000 52.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 265500, plus 61.00% of excess over $ 500000 54.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 418000, plus 62.00% of excess over $ 750000 56.63% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 573000, plus 63.00% of excess over $1000000 57.30% <=> 63.00% effective overall tax rate as income goes to infinity
1934 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 17.220597015
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 68882 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 68882 but not over $ 103324 $ 2755, plus 8.00% of excess over $ 68882 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 103324 but not over $ 137765 $ 5511, plus 9.00% of excess over $ 103324 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 137765 but not over $ 172206 $ 8610, plus 10.00% of excess over $ 137765 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 172206 but not over $ 206647 $ 12054, plus 11.00% of excess over $ 172206 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 206647 but not over $ 241088 $ 15843, plus 12.00% of excess over $ 206647 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 241088 but not over $ 275530 $ 19976, plus 13.00% of excess over $ 241088 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 275530 but not over $ 309971 $ 24453, plus 15.00% of excess over $ 275530 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 309971 but not over $ 344412 $ 29619, plus 17.00% of excess over $ 309971 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 344412 but not over $ 378853 $ 35474, plus 19.00% of excess over $ 344412 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 378853 but not over $ 447736 $ 42018, plus 21.00% of excess over $ 378853 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 447736 but not over $ 551059 $ 56484, plus 23.00% of excess over $ 447736 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 551059 but not over $ 654383 $ 80248, plus 25.00% of excess over $ 551059 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 654383 but not over $ 757706 $ 106079, plus 28.00% of excess over $ 654383 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 757706 but not over $ 861030 $ 135009, plus 31.00% of excess over $ 757706 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 861030 but not over $ 964353 $ 167040, plus 34.00% of excess over $ 861030 20.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 964353 but not over $1067677 $ 202170, plus 37.00% of excess over $ 964353 21.78% effective overall tax rate(computed on tax on middle of income range)
Over $1067677 but not over $1171001 $ 240400, plus 40.00% of excess over $1067677 23.32% effective overall tax rate(computed on tax on middle of income range)
Over $1171001 but not over $1274324 $ 281729, plus 43.00% of excess over $1171001 24.86% effective overall tax rate(computed on tax on middle of income range)
Over $1274324 but not over $1377648 $ 326158, plus 46.00% of excess over $1274324 26.39% effective overall tax rate(computed on tax on middle of income range)
Over $1377648 but not over $1549854 $ 373687, plus 49.00% of excess over $1377648 28.41% effective overall tax rate(computed on tax on middle of income range)
Over $1549854 but not over $1722060 $ 458068, plus 54.00% of excess over $1549854 30.84% effective overall tax rate(computed on tax on middle of income range)
Over $1722060 but not over $2583090 $ 551059, plus 56.00% of excess over $1722060 36.80% effective overall tax rate(computed on tax on middle of income range)
Over $2583090 but not over $3444119 $1033236, plus 57.00% of excess over $2583090 42.43% effective overall tax rate(computed on tax on middle of income range)
Over $3444119 but not over $5166179 $1524023, plus 58.00% of excess over $3444119 47.00% effective overall tax rate(computed on tax on middle of income range)
Over $5166179 but not over $6888239 $2522817, plus 59.00% of excess over $5166179 50.29% effective overall tax rate(computed on tax on middle of income range)
Over $6888239 but not over $8610299 $3538833, plus 60.00% of excess over $6888239 52.33% effective overall tax rate(computed on tax on middle of income range)
Over $8610299 but not over $12915448 $4572069, plus 61.00% of excess over $8610299 54.68% effective overall tax rate(computed on tax on middle of income range)
Over $12915448 but not over $17220597 $7198210, plus 62.00% of excess over $12915448 56.63% effective overall tax rate(computed on tax on middle of income range)
Over $17220597 ........................$9867402, plus 63.00% of excess over $17220597 57.30% <=> 63.00% effective overall tax rate as income goes to infinity
1934 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1934 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1934 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1934 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1934 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1934 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1934 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2845 17280 percentage of taxable income= 4.06% for tax year 1934 percentage of 1954 taxes 16.46%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3645 20680 percentage of taxable income= 4.56% for tax year 1934 percentage of 1954 taxes 17.62%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4445 24249 percentage of taxable income= 4.94% for tax year 1934 percentage of 1954 taxes 18.33%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5245 28049 percentage of taxable income= 5.24% for tax year 1934 percentage of 1954 taxes 18.70%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 9834 50981 percentage of taxable income= 6.56% for tax year 1934 percentage of 1954 taxes 19.29%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 15112 78540 percentage of taxable income= 7.56% for tax year 1934 percentage of 1954 taxes 19.24%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 21134 108849 percentage of taxable income= 8.45% for tax year 1934 percentage of 1954 taxes 19.42%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 28124 140614 percentage of taxable income= 9.37% for tax year 1934 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 36536 174075 percentage of taxable income= 10.44% for tax year 1934 percentage of 1954 taxes 20.99%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 46459 209251 percentage of taxable income= 11.61% for tax year 1934 percentage of 1954 taxes 22.20%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 57004 245884 percentage of taxable income= 12.67% for tax year 1934 percentage of 1954 taxes 23.18%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 68504 283384 percentage of taxable income= 13.70% for tax year 1934 percentage of 1954 taxes 24.17%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 92483 360943 percentage of taxable income= 15.41% for tax year 1934 percentage of 1954 taxes 25.62%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 118852 442341 percentage of taxable income= 16.98% for tax year 1934 percentage of 1954 taxes 26.87%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 148121 527179 percentage of taxable income= 18.52% for tax year 1934 percentage of 1954 taxes 28.10%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 180290 615023 percentage of taxable income= 20.03% for tax year 1934 percentage of 1954 taxes 29.31%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 215359 704023 percentage of taxable income= 21.54% for tax year 1934 percentage of 1954 taxes 30.59%
1935 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 9.00% of excess over $ 6000 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 500, plus 10.00% of excess over $ 8000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 700, plus 11.00% of excess over $ 10000 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 920, plus 12.00% of excess over $ 12000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1160, plus 13.00% of excess over $ 14000 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1420, plus 15.00% of excess over $ 16000 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1720, plus 17.00% of excess over $ 18000 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2060, plus 19.00% of excess over $ 20000 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 2440, plus 21.00% of excess over $ 22000 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 3280, plus 23.00% of excess over $ 26000 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 4660, plus 25.00% of excess over $ 32000 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 6160, plus 28.00% of excess over $ 38000 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 7840, plus 31.00% of excess over $ 44000 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 56000 $ 9700, plus 34.00% of excess over $ 50000 20.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 62000 $ 11740, plus 37.00% of excess over $ 56000 21.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 68000 $ 13960, plus 40.00% of excess over $ 62000 23.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 74000 $ 16360, plus 43.00% of excess over $ 68000 24.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 80000 $ 18940, plus 46.00% of excess over $ 74000 26.39% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 21700, plus 49.00% of excess over $ 80000 28.41% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 26600, plus 54.00% of excess over $ 90000 30.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 32000, plus 56.00% of excess over $ 100000 36.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 60000, plus 57.00% of excess over $ 150000 42.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 300000 $ 88500, plus 58.00% of excess over $ 200000 47.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 146500, plus 59.00% of excess over $ 300000 50.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 205500, plus 60.00% of excess over $ 400000 52.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 265500, plus 61.00% of excess over $ 500000 54.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 418000, plus 62.00% of excess over $ 750000 56.63% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 ........................ $ 573000, plus 63.00% of excess over $1000000 57.30% <=> 63.00% effective overall tax rate as income goes to infinity
1935 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.843503650
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 67374 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 67374 but not over $ 101061 $ 2695, plus 8.00% of excess over $ 67374 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 101061 but not over $ 134748 $ 5390, plus 9.00% of excess over $ 101061 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 134748 but not over $ 168435 $ 8422, plus 10.00% of excess over $ 134748 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 168435 but not over $ 202122 $ 11790, plus 11.00% of excess over $ 168435 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 202122 but not over $ 235809 $ 15496, plus 12.00% of excess over $ 202122 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 235809 but not over $ 269496 $ 19538, plus 13.00% of excess over $ 235809 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 269496 but not over $ 303183 $ 23918, plus 15.00% of excess over $ 269496 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 303183 but not over $ 336870 $ 28971, plus 17.00% of excess over $ 303183 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 336870 but not over $ 370557 $ 34698, plus 19.00% of excess over $ 336870 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 370557 but not over $ 437931 $ 41098, plus 21.00% of excess over $ 370557 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 437931 but not over $ 538992 $ 55247, plus 23.00% of excess over $ 437931 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 538992 but not over $ 640053 $ 78491, plus 25.00% of excess over $ 538992 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 640053 but not over $ 741114 $ 103756, plus 28.00% of excess over $ 640053 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 741114 but not over $ 842175 $ 132053, plus 31.00% of excess over $ 741114 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 842175 but not over $ 943236 $ 163382, plus 34.00% of excess over $ 842175 20.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 943236 but not over $1044297 $ 197743, plus 37.00% of excess over $ 943236 21.78% effective overall tax rate(computed on tax on middle of income range)
Over $1044297 but not over $1145358 $ 235135, plus 40.00% of excess over $1044297 23.32% effective overall tax rate(computed on tax on middle of income range)
Over $1145358 but not over $1246419 $ 275560, plus 43.00% of excess over $1145358 24.86% effective overall tax rate(computed on tax on middle of income range)
Over $1246419 but not over $1347480 $ 319016, plus 46.00% of excess over $1246419 26.39% effective overall tax rate(computed on tax on middle of income range)
Over $1347480 but not over $1515915 $ 365504, plus 49.00% of excess over $1347480 28.41% effective overall tax rate(computed on tax on middle of income range)
Over $1515915 but not over $1684350 $ 448037, plus 54.00% of excess over $1515915 30.84% effective overall tax rate(computed on tax on middle of income range)
Over $1684350 but not over $2526526 $ 538992, plus 56.00% of excess over $1684350 36.80% effective overall tax rate(computed on tax on middle of income range)
Over $2526526 but not over $3368701 $1010610, plus 57.00% of excess over $2526526 42.43% effective overall tax rate(computed on tax on middle of income range)
Over $3368701 but not over $5053051 $1490650, plus 58.00% of excess over $3368701 47.00% effective overall tax rate(computed on tax on middle of income range)
Over $5053051 but not over $6737401 $2467573, plus 59.00% of excess over $5053051 50.29% effective overall tax rate(computed on tax on middle of income range)
Over $6737401 but not over $8421752 $3461340, plus 60.00% of excess over $6737401 52.33% effective overall tax rate(computed on tax on middle of income range)
Over $8421752 but not over $12632628 $4471950, plus 61.00% of excess over $8421752 54.68% effective overall tax rate(computed on tax on middle of income range)
Over $12632628 but not over $16843504 $7040585, plus 62.00% of excess over $12632628 56.63% effective overall tax rate(computed on tax on middle of income range)
Over $16843504 ........................$9651328, plus 63.00% of excess over $16843504 57.30% <=> 63.00% effective overall tax rate as income goes to infinity
1935 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1935 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1935 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1935 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1935 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1935 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1935 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2905 17280 percentage of taxable income= 4.15% for tax year 1935 percentage of 1954 taxes 16.81%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3705 20680 percentage of taxable income= 4.63% for tax year 1935 percentage of 1954 taxes 17.92%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4505 24249 percentage of taxable income= 5.01% for tax year 1935 percentage of 1954 taxes 18.58%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5305 28049 percentage of taxable income= 5.31% for tax year 1935 percentage of 1954 taxes 18.91%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 9947 50981 percentage of taxable income= 6.63% for tax year 1935 percentage of 1954 taxes 19.51%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 15263 78540 percentage of taxable income= 7.63% for tax year 1935 percentage of 1954 taxes 19.43%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 21383 108849 percentage of taxable income= 8.55% for tax year 1935 percentage of 1954 taxes 19.64%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 28493 140614 percentage of taxable income= 9.50% for tax year 1935 percentage of 1954 taxes 20.26%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 37192 174075 percentage of taxable income= 10.63% for tax year 1935 percentage of 1954 taxes 21.37%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 47281 209251 percentage of taxable income= 11.82% for tax year 1935 percentage of 1954 taxes 22.60%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 58023 245884 percentage of taxable income= 12.89% for tax year 1935 percentage of 1954 taxes 23.60%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 69523 283384 percentage of taxable income= 13.90% for tax year 1935 percentage of 1954 taxes 24.53%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 93743 360943 percentage of taxable income= 15.62% for tax year 1935 percentage of 1954 taxes 25.97%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 120541 442341 percentage of taxable income= 17.22% for tax year 1935 percentage of 1954 taxes 27.25%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 150308 527179 percentage of taxable income= 18.79% for tax year 1935 percentage of 1954 taxes 28.51%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 183042 615023 percentage of taxable income= 20.34% for tax year 1935 percentage of 1954 taxes 29.76%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 218745 704023 percentage of taxable income= 21.87% for tax year 1935 percentage of 1954 taxes 31.07%
1936 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 9.00% of excess over $ 6000 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 500, plus 10.00% of excess over $ 8000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 700, plus 11.00% of excess over $ 10000 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 920, plus 12.00% of excess over $ 12000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1160, plus 13.00% of excess over $ 14000 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1420, plus 15.00% of excess over $ 16000 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1720, plus 17.00% of excess over $ 18000 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2060, plus 19.00% of excess over $ 20000 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 2440, plus 21.00% of excess over $ 22000 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 3280, plus 23.00% of excess over $ 26000 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 4660, plus 25.00% of excess over $ 32000 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 6160, plus 28.00% of excess over $ 38000 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 7840, plus 31.00% of excess over $ 44000 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 56000 $ 9700, plus 35.00% of excess over $ 50000 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 62000 $ 11800, plus 39.00% of excess over $ 56000 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 68000 $ 14140, plus 43.00% of excess over $ 62000 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 74000 $ 16720, plus 47.00% of excess over $ 68000 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 80000 $ 19540, plus 51.00% of excess over $ 74000 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 22600, plus 55.00% of excess over $ 80000 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 28100, plus 59.00% of excess over $ 90000 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 34000, plus 62.00% of excess over $ 100000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 65000, plus 64.00% of excess over $ 150000 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 97000, plus 66.00% of excess over $ 200000 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 130000, plus 68.00% of excess over $ 250000 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 164000, plus 70.00% of excess over $ 300000 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 234000, plus 72.00% of excess over $ 400000 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 306000, plus 74.00% of excess over $ 500000 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 491000, plus 76.00% of excess over $ 750000 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $2000000 $ 681000, plus 77.00% of excess over $1000000 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 but not over $5000000 $1451000, plus 78.00% of excess over $2000000 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $5000000 ........................ $3791000, plus 79.00% of excess over $5000000 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1936 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.601151079
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 66405 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 66405 but not over $ 99607 $ 2656, plus 8.00% of excess over $ 66405 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 99607 but not over $ 132809 $ 5312, plus 9.00% of excess over $ 99607 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 132809 but not over $ 166012 $ 8301, plus 10.00% of excess over $ 132809 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 166012 but not over $ 199214 $ 11621, plus 11.00% of excess over $ 166012 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 199214 but not over $ 232416 $ 15273, plus 12.00% of excess over $ 199214 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 232416 but not over $ 265618 $ 19257, plus 13.00% of excess over $ 232416 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 265618 but not over $ 298821 $ 23574, plus 15.00% of excess over $ 265618 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 298821 but not over $ 332023 $ 28554, plus 17.00% of excess over $ 298821 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 332023 but not over $ 365225 $ 34198, plus 19.00% of excess over $ 332023 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 365225 but not over $ 431630 $ 40507, plus 21.00% of excess over $ 365225 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 431630 but not over $ 531237 $ 54452, plus 23.00% of excess over $ 431630 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 531237 but not over $ 630844 $ 77361, plus 25.00% of excess over $ 531237 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 630844 but not over $ 730451 $ 102263, plus 28.00% of excess over $ 630844 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 730451 but not over $ 830058 $ 130153, plus 31.00% of excess over $ 730451 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 830058 but not over $ 929664 $ 161031, plus 35.00% of excess over $ 830058 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 929664 but not over $1029271 $ 195894, plus 39.00% of excess over $ 929664 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $1029271 but not over $1128878 $ 234740, plus 43.00% of excess over $1029271 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $1128878 but not over $1228485 $ 277571, plus 47.00% of excess over $1128878 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $1228485 but not over $1328092 $ 324386, plus 51.00% of excess over $1228485 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $1328092 but not over $1494104 $ 375186, plus 55.00% of excess over $1328092 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $1494104 but not over $1660115 $ 466492, plus 59.00% of excess over $1494104 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $1660115 but not over $2490173 $ 564439, plus 62.00% of excess over $1660115 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $2490173 but not over $3320230 $1079075, plus 64.00% of excess over $2490173 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $3320230 but not over $4150288 $1610312, plus 66.00% of excess over $3320230 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $4150288 but not over $4980345 $2158150, plus 68.00% of excess over $4150288 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $4980345 but not over $6640460 $2722589, plus 70.00% of excess over $4980345 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $6640460 but not over $8300576 $3884669, plus 72.00% of excess over $6640460 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $8300576 but not over $12450863 $5079952, plus 74.00% of excess over $8300576 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $12450863 but not over $16601151 $8151165, plus 76.00% of excess over $12450863 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $16601151 but not over $33202302 $11305384, plus 77.00% of excess over $16601151 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $33202302 but not over $83005755 $24088270, plus 78.00% of excess over $33202302 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $83005755 ........................$62934964, plus 79.00% of excess over $83005755 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1936 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1936 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1936 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1936 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1936 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1936 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1936 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2944 17280 percentage of taxable income= 4.21% for tax year 1936 percentage of 1954 taxes 17.04%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3744 20680 percentage of taxable income= 4.68% for tax year 1936 percentage of 1954 taxes 18.10%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4544 24249 percentage of taxable income= 5.05% for tax year 1936 percentage of 1954 taxes 18.74%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5348 28049 percentage of taxable income= 5.35% for tax year 1936 percentage of 1954 taxes 19.07%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10020 50981 percentage of taxable income= 6.68% for tax year 1936 percentage of 1954 taxes 19.65%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 15367 78540 percentage of taxable income= 7.68% for tax year 1936 percentage of 1954 taxes 19.57%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 21543 108849 percentage of taxable income= 8.62% for tax year 1936 percentage of 1954 taxes 19.79%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 28754 140614 percentage of taxable income= 9.58% for tax year 1936 percentage of 1954 taxes 20.45%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 37614 174075 percentage of taxable income= 10.75% for tax year 1936 percentage of 1954 taxes 21.61%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 47809 209251 percentage of taxable income= 11.95% for tax year 1936 percentage of 1954 taxes 22.85%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 58677 245884 percentage of taxable income= 13.04% for tax year 1936 percentage of 1954 taxes 23.86%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 70177 283384 percentage of taxable income= 14.04% for tax year 1936 percentage of 1954 taxes 24.76%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 94552 360943 percentage of taxable income= 15.76% for tax year 1936 percentage of 1954 taxes 26.20%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 121627 442341 percentage of taxable income= 17.38% for tax year 1936 percentage of 1954 taxes 27.50%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 151713 527179 percentage of taxable income= 18.96% for tax year 1936 percentage of 1954 taxes 28.78%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 185511 615023 percentage of taxable income= 20.61% for tax year 1936 percentage of 1954 taxes 30.16%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 223324 704023 percentage of taxable income= 22.33% for tax year 1936 percentage of 1954 taxes 31.72%
1937 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 9.00% of excess over $ 6000 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 500, plus 10.00% of excess over $ 8000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 700, plus 11.00% of excess over $ 10000 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 920, plus 12.00% of excess over $ 12000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1160, plus 13.00% of excess over $ 14000 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1420, plus 15.00% of excess over $ 16000 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1720, plus 17.00% of excess over $ 18000 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2060, plus 19.00% of excess over $ 20000 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 2440, plus 21.00% of excess over $ 22000 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 3280, plus 23.00% of excess over $ 26000 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 4660, plus 25.00% of excess over $ 32000 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 6160, plus 28.00% of excess over $ 38000 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 7840, plus 31.00% of excess over $ 44000 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 56000 $ 9700, plus 35.00% of excess over $ 50000 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 62000 $ 11800, plus 39.00% of excess over $ 56000 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 68000 $ 14140, plus 43.00% of excess over $ 62000 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 74000 $ 16720, plus 47.00% of excess over $ 68000 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 80000 $ 19540, plus 51.00% of excess over $ 74000 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 22600, plus 55.00% of excess over $ 80000 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 28100, plus 59.00% of excess over $ 90000 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 34000, plus 62.00% of excess over $ 100000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 65000, plus 64.00% of excess over $ 150000 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 97000, plus 66.00% of excess over $ 200000 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 130000, plus 68.00% of excess over $ 250000 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 164000, plus 70.00% of excess over $ 300000 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 234000, plus 72.00% of excess over $ 400000 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 306000, plus 74.00% of excess over $ 500000 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 491000, plus 76.00% of excess over $ 750000 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $2000000 $ 681000, plus 77.00% of excess over $1000000 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 but not over $5000000 $1451000, plus 78.00% of excess over $2000000 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $5000000 ........................ $3791000, plus 79.00% of excess over $5000000 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1937 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.024722222
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 64099 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 64099 but not over $ 96148 $ 2564, plus 8.00% of excess over $ 64099 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 96148 but not over $ 128198 $ 5128, plus 9.00% of excess over $ 96148 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 128198 but not over $ 160247 $ 8012, plus 10.00% of excess over $ 128198 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 160247 but not over $ 192297 $ 11217, plus 11.00% of excess over $ 160247 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 192297 but not over $ 224346 $ 14743, plus 12.00% of excess over $ 192297 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 224346 but not over $ 256396 $ 18589, plus 13.00% of excess over $ 224346 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 256396 but not over $ 288445 $ 22755, plus 15.00% of excess over $ 256396 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 288445 but not over $ 320494 $ 27563, plus 17.00% of excess over $ 288445 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 320494 but not over $ 352544 $ 33011, plus 19.00% of excess over $ 320494 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 352544 but not over $ 416643 $ 39100, plus 21.00% of excess over $ 352544 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 416643 but not over $ 512791 $ 52561, plus 23.00% of excess over $ 416643 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 512791 but not over $ 608939 $ 74675, plus 25.00% of excess over $ 512791 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 608939 but not over $ 705088 $ 98712, plus 28.00% of excess over $ 608939 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 705088 but not over $ 801236 $ 125634, plus 31.00% of excess over $ 705088 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 801236 but not over $ 897384 $ 155440, plus 35.00% of excess over $ 801236 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 897384 but not over $ 993533 $ 189092, plus 39.00% of excess over $ 897384 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 993533 but not over $1089681 $ 226590, plus 43.00% of excess over $ 993533 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $1089681 but not over $1185829 $ 267933, plus 47.00% of excess over $1089681 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $1185829 but not over $1281978 $ 313123, plus 51.00% of excess over $1185829 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $1281978 but not over $1442225 $ 362159, plus 55.00% of excess over $1281978 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $1442225 but not over $1602472 $ 450295, plus 59.00% of excess over $1442225 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $1602472 but not over $2403708 $ 544841, plus 62.00% of excess over $1602472 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $2403708 but not over $3204944 $1041607, plus 64.00% of excess over $2403708 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $3204944 but not over $4006181 $1554398, plus 66.00% of excess over $3204944 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $4006181 but not over $4807417 $2083214, plus 68.00% of excess over $4006181 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $4807417 but not over $6409889 $2628054, plus 70.00% of excess over $4807417 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $6409889 but not over $8012361 $3749785, plus 72.00% of excess over $6409889 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $8012361 but not over $12018542 $4903565, plus 74.00% of excess over $8012361 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $12018542 but not over $16024722 $7868139, plus 76.00% of excess over $12018542 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $16024722 but not over $32049444 $10912836, plus 77.00% of excess over $16024722 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $32049444 but not over $80123611 $23251872, plus 78.00% of excess over $32049444 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $80123611 ........................$60749722, plus 79.00% of excess over $80123611 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1937 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1937 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1937 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1937 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1937 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1937 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1937 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 3036 17280 percentage of taxable income= 4.34% for tax year 1937 percentage of 1954 taxes 17.57%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3836 20680 percentage of taxable income= 4.80% for tax year 1937 percentage of 1954 taxes 18.55%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4636 24249 percentage of taxable income= 5.15% for tax year 1937 percentage of 1954 taxes 19.12%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5475 28049 percentage of taxable income= 5.47% for tax year 1937 percentage of 1954 taxes 19.52%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10193 50981 percentage of taxable income= 6.80% for tax year 1937 percentage of 1954 taxes 19.99%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 15667 78540 percentage of taxable income= 7.83% for tax year 1937 percentage of 1954 taxes 19.95%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 21924 108849 percentage of taxable income= 8.77% for tax year 1937 percentage of 1954 taxes 20.14%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 29527 140614 percentage of taxable income= 9.84% for tax year 1937 percentage of 1954 taxes 21.00%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 38617 174075 percentage of taxable income= 11.03% for tax year 1937 percentage of 1954 taxes 22.18%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 49066 209251 percentage of taxable income= 12.27% for tax year 1937 percentage of 1954 taxes 23.45%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 60233 245884 percentage of taxable income= 13.39% for tax year 1937 percentage of 1954 taxes 24.50%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 71733 283384 percentage of taxable income= 14.35% for tax year 1937 percentage of 1954 taxes 25.31%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 96477 360943 percentage of taxable income= 16.08% for tax year 1937 percentage of 1954 taxes 26.73%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 124209 442341 percentage of taxable income= 17.74% for tax year 1937 percentage of 1954 taxes 28.08%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 155057 527179 percentage of taxable income= 19.38% for tax year 1937 percentage of 1954 taxes 29.41%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 190112 615023 percentage of taxable income= 21.12% for tax year 1937 percentage of 1954 taxes 30.91%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 229370 704023 percentage of taxable income= 22.94% for tax year 1937 percentage of 1954 taxes 32.58%
1938 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 9.00% of excess over $ 6000 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 500, plus 10.00% of excess over $ 8000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 700, plus 11.00% of excess over $ 10000 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 920, plus 12.00% of excess over $ 12000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1160, plus 13.00% of excess over $ 14000 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1420, plus 15.00% of excess over $ 16000 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1720, plus 17.00% of excess over $ 18000 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2060, plus 19.00% of excess over $ 20000 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 2440, plus 21.00% of excess over $ 22000 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 3280, plus 23.00% of excess over $ 26000 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 4660, plus 25.00% of excess over $ 32000 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 6160, plus 28.00% of excess over $ 38000 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 7840, plus 31.00% of excess over $ 44000 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 56000 $ 9700, plus 35.00% of excess over $ 50000 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 62000 $ 11800, plus 39.00% of excess over $ 56000 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 68000 $ 14140, plus 43.00% of excess over $ 62000 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 74000 $ 16720, plus 47.00% of excess over $ 68000 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 80000 $ 19540, plus 51.00% of excess over $ 74000 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 22600, plus 55.00% of excess over $ 80000 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 28100, plus 59.00% of excess over $ 90000 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 34000, plus 62.00% of excess over $ 100000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 65000, plus 64.00% of excess over $ 150000 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 97000, plus 66.00% of excess over $ 200000 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 130000, plus 68.00% of excess over $ 250000 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 164000, plus 70.00% of excess over $ 300000 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 234000, plus 72.00% of excess over $ 400000 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 306000, plus 74.00% of excess over $ 500000 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 491000, plus 76.00% of excess over $ 750000 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $2000000 $ 681000, plus 77.00% of excess over $1000000 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 but not over $5000000 $1451000, plus 78.00% of excess over $2000000 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $5000000 ........................ $3791000, plus 79.00% of excess over $5000000 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1938 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.365673759
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 65463 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 65463 but not over $ 98194 $ 2619, plus 8.00% of excess over $ 65463 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 98194 but not over $ 130925 $ 5237, plus 9.00% of excess over $ 98194 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 130925 but not over $ 163657 $ 8183, plus 10.00% of excess over $ 130925 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 163657 but not over $ 196388 $ 11456, plus 11.00% of excess over $ 163657 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 196388 but not over $ 229119 $ 15056, plus 12.00% of excess over $ 196388 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 229119 but not over $ 261851 $ 18984, plus 13.00% of excess over $ 229119 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 261851 but not over $ 294582 $ 23239, plus 15.00% of excess over $ 261851 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 294582 but not over $ 327313 $ 28149, plus 17.00% of excess over $ 294582 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 327313 but not over $ 360045 $ 33713, plus 19.00% of excess over $ 327313 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 360045 but not over $ 425508 $ 39932, plus 21.00% of excess over $ 360045 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 425508 but not over $ 523702 $ 53679, plus 23.00% of excess over $ 425508 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 523702 but not over $ 621896 $ 76264, plus 25.00% of excess over $ 523702 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 621896 but not over $ 720090 $ 100813, plus 28.00% of excess over $ 621896 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 720090 but not over $ 818284 $ 128307, plus 31.00% of excess over $ 720090 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 818284 but not over $ 916478 $ 158747, plus 35.00% of excess over $ 818284 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 916478 but not over $1014672 $ 193115, plus 39.00% of excess over $ 916478 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $1014672 but not over $1112866 $ 231411, plus 43.00% of excess over $1014672 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $1112866 but not over $1211060 $ 273634, plus 47.00% of excess over $1112866 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $1211060 but not over $1309254 $ 319785, plus 51.00% of excess over $1211060 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $1309254 but not over $1472911 $ 369864, plus 55.00% of excess over $1309254 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $1472911 but not over $1636567 $ 459875, plus 59.00% of excess over $1472911 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $1636567 but not over $2454851 $ 556433, plus 62.00% of excess over $1636567 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $2454851 but not over $3273135 $1063769, plus 64.00% of excess over $2454851 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $3273135 but not over $4091418 $1587470, plus 66.00% of excess over $3273135 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $4091418 but not over $4909702 $2127538, plus 68.00% of excess over $4091418 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $4909702 but not over $6546270 $2683970, plus 70.00% of excess over $4909702 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $6546270 but not over $8182837 $3829568, plus 72.00% of excess over $6546270 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $8182837 but not over $12274255 $5007896, plus 74.00% of excess over $8182837 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $12274255 but not over $16365674 $8035546, plus 76.00% of excess over $12274255 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $16365674 but not over $32731348 $11145024, plus 77.00% of excess over $16365674 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $32731348 but not over $81828369 $23746593, plus 78.00% of excess over $32731348 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $81828369 ........................$62042269, plus 79.00% of excess over $81828369 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1938 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1938 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1938 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1938 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1938 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1938 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1938 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2981 17280 percentage of taxable income= 4.26% for tax year 1938 percentage of 1954 taxes 17.25%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3781 20680 percentage of taxable income= 4.73% for tax year 1938 percentage of 1954 taxes 18.29%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4581 24249 percentage of taxable income= 5.09% for tax year 1938 percentage of 1954 taxes 18.89%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5400 28049 percentage of taxable income= 5.40% for tax year 1938 percentage of 1954 taxes 19.25%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10090 50981 percentage of taxable income= 6.73% for tax year 1938 percentage of 1954 taxes 19.79%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 15490 78540 percentage of taxable income= 7.74% for tax year 1938 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 21699 108849 percentage of taxable income= 8.68% for tax year 1938 percentage of 1954 taxes 19.93%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 29070 140614 percentage of taxable income= 9.69% for tax year 1938 percentage of 1954 taxes 20.67%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 38024 174075 percentage of taxable income= 10.86% for tax year 1938 percentage of 1954 taxes 21.84%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 48323 209251 percentage of taxable income= 12.08% for tax year 1938 percentage of 1954 taxes 23.09%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 59313 245884 percentage of taxable income= 13.18% for tax year 1938 percentage of 1954 taxes 24.12%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 70813 283384 percentage of taxable income= 14.16% for tax year 1938 percentage of 1954 taxes 24.99%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 95339 360943 percentage of taxable income= 15.89% for tax year 1938 percentage of 1954 taxes 26.41%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 122682 442341 percentage of taxable income= 17.53% for tax year 1938 percentage of 1954 taxes 27.73%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 153079 527179 percentage of taxable income= 19.13% for tax year 1938 percentage of 1954 taxes 29.04%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 187348 615023 percentage of taxable income= 20.82% for tax year 1938 percentage of 1954 taxes 30.46%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 225689 704023 percentage of taxable income= 22.57% for tax year 1938 percentage of 1954 taxes 32.06%
1939 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 9.00% of excess over $ 6000 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 500, plus 10.00% of excess over $ 8000 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 700, plus 11.00% of excess over $ 10000 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 920, plus 12.00% of excess over $ 12000 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1160, plus 13.00% of excess over $ 14000 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1420, plus 15.00% of excess over $ 16000 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 1720, plus 17.00% of excess over $ 18000 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2060, plus 19.00% of excess over $ 20000 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 2440, plus 21.00% of excess over $ 22000 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 3280, plus 23.00% of excess over $ 26000 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 4660, plus 25.00% of excess over $ 32000 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 6160, plus 28.00% of excess over $ 38000 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 7840, plus 31.00% of excess over $ 44000 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 56000 $ 9700, plus 35.00% of excess over $ 50000 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 56000 but not over $ 62000 $ 11800, plus 39.00% of excess over $ 56000 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $ 62000 but not over $ 68000 $ 14140, plus 43.00% of excess over $ 62000 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 68000 but not over $ 74000 $ 16720, plus 47.00% of excess over $ 68000 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 74000 but not over $ 80000 $ 19540, plus 51.00% of excess over $ 74000 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 22600, plus 55.00% of excess over $ 80000 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 28100, plus 59.00% of excess over $ 90000 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 34000, plus 62.00% of excess over $ 100000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 65000, plus 64.00% of excess over $ 150000 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 97000, plus 66.00% of excess over $ 200000 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 130000, plus 68.00% of excess over $ 250000 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 164000, plus 70.00% of excess over $ 300000 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 234000, plus 72.00% of excess over $ 400000 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 306000, plus 74.00% of excess over $ 500000 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 491000, plus 76.00% of excess over $ 750000 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $2000000 $ 681000, plus 77.00% of excess over $1000000 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 but not over $5000000 $1451000, plus 78.00% of excess over $2000000 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $5000000 ........................ $3791000, plus 79.00% of excess over $5000000 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1939 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.601151079
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 66405 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 66405 but not over $ 99607 $ 2656, plus 8.00% of excess over $ 66405 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 99607 but not over $ 132809 $ 5312, plus 9.00% of excess over $ 99607 5.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 132809 but not over $ 166012 $ 8301, plus 10.00% of excess over $ 132809 6.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 166012 but not over $ 199214 $ 11621, plus 11.00% of excess over $ 166012 7.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 199214 but not over $ 232416 $ 15273, plus 12.00% of excess over $ 199214 8.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 232416 but not over $ 265618 $ 19257, plus 13.00% of excess over $ 232416 8.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 265618 but not over $ 298821 $ 23574, plus 15.00% of excess over $ 265618 9.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 298821 but not over $ 332023 $ 28554, plus 17.00% of excess over $ 298821 9.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 332023 but not over $ 365225 $ 34198, plus 19.00% of excess over $ 332023 10.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 365225 but not over $ 431630 $ 40507, plus 21.00% of excess over $ 365225 11.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 431630 but not over $ 531237 $ 54452, plus 23.00% of excess over $ 431630 13.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 531237 but not over $ 630844 $ 77361, plus 25.00% of excess over $ 531237 15.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 630844 but not over $ 730451 $ 102263, plus 28.00% of excess over $ 630844 17.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 730451 but not over $ 830058 $ 130153, plus 31.00% of excess over $ 730451 18.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 830058 but not over $ 929664 $ 161031, plus 35.00% of excess over $ 830058 20.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 929664 but not over $1029271 $ 195894, plus 39.00% of excess over $ 929664 21.98% effective overall tax rate(computed on tax on middle of income range)
Over $1029271 but not over $1128878 $ 234740, plus 43.00% of excess over $1029271 23.74% effective overall tax rate(computed on tax on middle of income range)
Over $1128878 but not over $1228485 $ 277571, plus 47.00% of excess over $1128878 25.54% effective overall tax rate(computed on tax on middle of income range)
Over $1228485 but not over $1328092 $ 324386, plus 51.00% of excess over $1228485 27.36% effective overall tax rate(computed on tax on middle of income range)
Over $1328092 but not over $1494104 $ 375186, plus 55.00% of excess over $1328092 29.82% effective overall tax rate(computed on tax on middle of income range)
Over $1494104 but not over $1660115 $ 466492, plus 59.00% of excess over $1494104 32.68% effective overall tax rate(computed on tax on middle of income range)
Over $1660115 but not over $2490173 $ 564439, plus 62.00% of excess over $1660115 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $2490173 but not over $3320230 $1079075, plus 64.00% of excess over $2490173 46.29% effective overall tax rate(computed on tax on middle of income range)
Over $3320230 but not over $4150288 $1610312, plus 66.00% of excess over $3320230 50.44% effective overall tax rate(computed on tax on middle of income range)
Over $4150288 but not over $4980345 $2158150, plus 68.00% of excess over $4150288 53.45% effective overall tax rate(computed on tax on middle of income range)
Over $4980345 but not over $6640460 $2722589, plus 70.00% of excess over $4980345 56.86% effective overall tax rate(computed on tax on middle of income range)
Over $6640460 but not over $8300576 $3884669, plus 72.00% of excess over $6640460 60.00% effective overall tax rate(computed on tax on middle of income range)
Over $8300576 but not over $12450863 $5079952, plus 74.00% of excess over $8300576 63.76% effective overall tax rate(computed on tax on middle of income range)
Over $12450863 but not over $16601151 $8151165, plus 76.00% of excess over $12450863 66.97% effective overall tax rate(computed on tax on middle of income range)
Over $16601151 but not over $33202302 $11305384, plus 77.00% of excess over $16601151 71.07% effective overall tax rate(computed on tax on middle of income range)
Over $33202302 but not over $83005755 $24088270, plus 78.00% of excess over $33202302 74.89% effective overall tax rate(computed on tax on middle of income range)
Over $83005755 ........................$62934964, plus 79.00% of excess over $83005755 75.82% <=> 79.00% effective overall tax rate as income goes to infinity
1939 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1939 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1939 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1939 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1939 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1939 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1939 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2944 17280 percentage of taxable income= 4.21% for tax year 1939 percentage of 1954 taxes 17.04%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3744 20680 percentage of taxable income= 4.68% for tax year 1939 percentage of 1954 taxes 18.10%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4544 24249 percentage of taxable income= 5.05% for tax year 1939 percentage of 1954 taxes 18.74%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5348 28049 percentage of taxable income= 5.35% for tax year 1939 percentage of 1954 taxes 19.07%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10020 50981 percentage of taxable income= 6.68% for tax year 1939 percentage of 1954 taxes 19.65%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 15367 78540 percentage of taxable income= 7.68% for tax year 1939 percentage of 1954 taxes 19.57%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 21543 108849 percentage of taxable income= 8.62% for tax year 1939 percentage of 1954 taxes 19.79%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 28754 140614 percentage of taxable income= 9.58% for tax year 1939 percentage of 1954 taxes 20.45%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 37614 174075 percentage of taxable income= 10.75% for tax year 1939 percentage of 1954 taxes 21.61%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 47809 209251 percentage of taxable income= 11.95% for tax year 1939 percentage of 1954 taxes 22.85%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 58677 245884 percentage of taxable income= 13.04% for tax year 1939 percentage of 1954 taxes 23.86%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 70177 283384 percentage of taxable income= 14.04% for tax year 1939 percentage of 1954 taxes 24.76%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 94552 360943 percentage of taxable income= 15.76% for tax year 1939 percentage of 1954 taxes 26.20%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 121627 442341 percentage of taxable income= 17.38% for tax year 1939 percentage of 1954 taxes 27.50%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 151713 527179 percentage of taxable income= 18.96% for tax year 1939 percentage of 1954 taxes 28.78%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 185511 615023 percentage of taxable income= 20.61% for tax year 1939 percentage of 1954 taxes 30.16%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 223324 704023 percentage of taxable income= 22.33% for tax year 1939 percentage of 1954 taxes 31.72%
1940 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 4000 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 4000 but not over $ 6000 $ 160, plus 8.00% of excess over $ 4000 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 320, plus 10.00% of excess over $ 6000 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 520, plus 12.00% of excess over $ 8000 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 760, plus 14.00% of excess over $ 10000 8.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 1040, plus 16.00% of excess over $ 12000 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 1360, plus 19.00% of excess over $ 14000 10.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 1740, plus 22.00% of excess over $ 16000 11.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 2180, plus 25.00% of excess over $ 18000 12.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 2680, plus 28.00% of excess over $ 20000 14.10% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 3240, plus 31.00% of excess over $ 22000 16.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 4480, plus 34.00% of excess over $ 26000 18.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 6520, plus 37.00% of excess over $ 32000 21.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 8740, plus 40.00% of excess over $ 38000 24.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 11140, plus 44.00% of excess over $ 44000 26.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 13780, plus 48.00% of excess over $ 50000 29.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 18580, plus 51.00% of excess over $ 60000 32.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 23680, plus 54.00% of excess over $ 70000 35.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 29080, plus 57.00% of excess over $ 80000 37.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 34780, plus 60.00% of excess over $ 90000 39.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 40780, plus 62.00% of excess over $ 100000 45.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 71780, plus 64.00% of excess over $ 150000 50.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 103780, plus 66.00% of excess over $ 200000 53.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 136780, plus 68.00% of excess over $ 250000 55.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 170780, plus 70.00% of excess over $ 300000 58.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 240780, plus 72.00% of excess over $ 400000 61.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 312780, plus 74.00% of excess over $ 500000 64.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 497780, plus 76.00% of excess over $ 750000 67.75% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $2000000 $ 687780, plus 77.00% of excess over $1000000 71.52% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 but not over $5000000 $1457780, plus 78.00% of excess over $2000000 75.08% effective overall tax rate(computed on tax on middle of income range)
Over $5000000 ........................ $3797780, plus 79.00% of excess over $5000000 75.96% <=> 79.00% effective overall tax rate as income goes to infinity
1940 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 16.482571428
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 65930 ................................... 4.00% of the taxable income 4.00% effective overall tax rate
Over $ 65930 but not over $ 98895 $ 2637, plus 8.00% of excess over $ 65930 4.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 98895 but not over $ 131861 $ 5274, plus 10.00% of excess over $ 98895 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 131861 but not over $ 164826 $ 8571, plus 12.00% of excess over $ 131861 7.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 164826 but not over $ 197791 $ 12527, plus 14.00% of excess over $ 164826 8.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 197791 but not over $ 230756 $ 17142, plus 16.00% of excess over $ 197791 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 230756 but not over $ 263721 $ 22416, plus 19.00% of excess over $ 230756 10.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 263721 but not over $ 296686 $ 28680, plus 22.00% of excess over $ 263721 11.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 296686 but not over $ 329651 $ 35932, plus 25.00% of excess over $ 296686 12.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 329651 but not over $ 362617 $ 44173, plus 28.00% of excess over $ 329651 14.10% effective overall tax rate(computed on tax on middle of income range)
Over $ 362617 but not over $ 428547 $ 53404, plus 31.00% of excess over $ 362617 16.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 428547 but not over $ 527442 $ 73842, plus 34.00% of excess over $ 428547 18.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 527442 but not over $ 626338 $ 107466, plus 37.00% of excess over $ 527442 21.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 626338 but not over $ 725233 $ 144058, plus 40.00% of excess over $ 626338 24.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 725233 but not over $ 824129 $ 183616, plus 44.00% of excess over $ 725233 26.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 824129 but not over $ 988954 $ 227130, plus 48.00% of excess over $ 824129 29.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 988954 but not over $1153780 $ 306246, plus 51.00% of excess over $ 988954 32.51% effective overall tax rate(computed on tax on middle of income range)
Over $1153780 but not over $1318606 $ 390307, plus 54.00% of excess over $1153780 35.17% effective overall tax rate(computed on tax on middle of income range)
Over $1318606 but not over $1483431 $ 479313, plus 57.00% of excess over $1318606 37.56% effective overall tax rate(computed on tax on middle of income range)
Over $1483431 but not over $1648257 $ 573264, plus 60.00% of excess over $1483431 39.77% effective overall tax rate(computed on tax on middle of income range)
Over $1648257 but not over $2472386 $ 672159, plus 62.00% of excess over $1648257 45.02% effective overall tax rate(computed on tax on middle of income range)
Over $2472386 but not over $3296514 $1183119, plus 64.00% of excess over $2472386 50.16% effective overall tax rate(computed on tax on middle of income range)
Over $3296514 but not over $4120643 $1710561, plus 66.00% of excess over $3296514 53.46% effective overall tax rate(computed on tax on middle of income range)
Over $4120643 but not over $4944771 $2254486, plus 68.00% of excess over $4120643 55.92% effective overall tax rate(computed on tax on middle of income range)
Over $4944771 but not over $6593029 $2814894, plus 70.00% of excess over $4944771 58.79% effective overall tax rate(computed on tax on middle of income range)
Over $6593029 but not over $8241286 $3968674, plus 72.00% of excess over $6593029 61.51% effective overall tax rate(computed on tax on middle of income range)
Over $8241286 but not over $12361929 $5155419, plus 74.00% of excess over $8241286 64.84% effective overall tax rate(computed on tax on middle of income range)
Over $12361929 but not over $16482571 $8204694, plus 76.00% of excess over $12361929 67.75% effective overall tax rate(computed on tax on middle of income range)
Over $16482571 but not over $32965143 $11336383, plus 77.00% of excess over $16482571 71.52% effective overall tax rate(computed on tax on middle of income range)
Over $32965143 but not over $82412857 $24027963, plus 78.00% of excess over $32965143 75.08% effective overall tax rate(computed on tax on middle of income range)
Over $82412857 ........................$62597180, plus 79.00% of excess over $82412857 75.96% <=> 79.00% effective overall tax rate as income goes to infinity
1940 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 400 2000 percentage of taxable income= 4.00% for tax year 1940 percentage of 1954 taxes 20.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 800 4057 percentage of taxable income= 4.00% for tax year 1940 percentage of 1954 taxes 19.72%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 1200 6257 percentage of taxable income= 4.00% for tax year 1940 percentage of 1954 taxes 19.18%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 1600 8684 percentage of taxable income= 4.00% for tax year 1940 percentage of 1954 taxes 18.42%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 2000 11284 percentage of taxable income= 4.00% for tax year 1940 percentage of 1954 taxes 17.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 2400 14226 percentage of taxable income= 4.00% for tax year 1940 percentage of 1954 taxes 16.87%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 2963 17280 percentage of taxable income= 4.23% for tax year 1940 percentage of 1954 taxes 17.15%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 3763 20680 percentage of taxable income= 4.70% for tax year 1940 percentage of 1954 taxes 18.19%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 4563 24249 percentage of taxable income= 5.07% for tax year 1940 percentage of 1954 taxes 18.82%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 5385 28049 percentage of taxable income= 5.38% for tax year 1940 percentage of 1954 taxes 19.20%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 10748 50981 percentage of taxable income= 7.17% for tax year 1940 percentage of 1954 taxes 21.08%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 17495 78540 percentage of taxable income= 8.75% for tax year 1940 percentage of 1954 taxes 22.28%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 26073 108849 percentage of taxable income= 10.43% for tax year 1940 percentage of 1954 taxes 23.95%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 36760 140614 percentage of taxable income= 12.25% for tax year 1940 percentage of 1954 taxes 26.14%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 49871 174075 percentage of taxable income= 14.25% for tax year 1940 percentage of 1954 taxes 28.65%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 64992 209251 percentage of taxable income= 16.25% for tax year 1940 percentage of 1954 taxes 31.06%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 81136 245884 percentage of taxable income= 18.03% for tax year 1940 percentage of 1954 taxes 33.00%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 98136 283384 percentage of taxable income= 19.63% for tax year 1940 percentage of 1954 taxes 34.63%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 134313 360943 percentage of taxable income= 22.39% for tax year 1940 percentage of 1954 taxes 37.21%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 173523 442341 percentage of taxable income= 24.79% for tax year 1940 percentage of 1954 taxes 39.23%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 216513 527179 percentage of taxable income= 27.06% for tax year 1940 percentage of 1954 taxes 41.07%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 263548 615023 percentage of taxable income= 29.28% for tax year 1940 percentage of 1954 taxes 42.85%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 311879 704023 percentage of taxable income= 31.19% for tax year 1940 percentage of 1954 taxes 44.30%
1941 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 10.00% of the taxable income 10.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 200, plus 13.00% of excess over $ 2000 11.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 460, plus 17.00% of excess over $ 4000 12.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 800, plus 21.00% of excess over $ 6000 14.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1220, plus 25.00% of excess over $ 8000 16.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 1720, plus 29.00% of excess over $ 10000 18.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2300, plus 33.00% of excess over $ 12000 20.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 2960, plus 36.00% of excess over $ 14000 22.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3680, plus 39.00% of excess over $ 16000 23.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4460, plus 42.00% of excess over $ 18000 25.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5300, plus 45.00% of excess over $ 20000 27.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 6200, plus 48.00% of excess over $ 22000 29.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 8120, plus 51.00% of excess over $ 26000 33.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 11180, plus 54.00% of excess over $ 32000 36.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 14420, plus 57.00% of excess over $ 38000 39.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 17840, plus 59.00% of excess over $ 44000 41.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 21380, plus 61.00% of excess over $ 50000 44.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 27480, plus 63.00% of excess over $ 60000 47.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 33780, plus 65.00% of excess over $ 70000 49.37% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 40280, plus 67.00% of excess over $ 80000 51.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46980, plus 68.00% of excess over $ 90000 53.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 53780, plus 69.00% of excess over $ 100000 56.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 88280, plus 70.00% of excess over $ 150000 60.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 but not over $ 250000 $ 123280, plus 71.00% of excess over $ 200000 62.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 250000 but not over $ 300000 $ 158780, plus 73.00% of excess over $ 250000 64.37% effective overall tax rate(computed on tax on middle of income range)
Over $ 300000 but not over $ 400000 $ 195280, plus 75.00% of excess over $ 300000 66.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 400000 but not over $ 500000 $ 270280, plus 76.00% of excess over $ 400000 68.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 500000 but not over $ 750000 $ 346280, plus 77.00% of excess over $ 500000 70.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 750000 but not over $1000000 $ 538780, plus 78.00% of excess over $ 750000 72.72% effective overall tax rate(computed on tax on middle of income range)
Over $1000000 but not over $2000000 $ 733780, plus 79.00% of excess over $1000000 75.25% effective overall tax rate(computed on tax on middle of income range)
Over $2000000 but not over $5000000 $1523780, plus 80.00% of excess over $2000000 77.82% effective overall tax rate(computed on tax on middle of income range)
Over $5000000 ........................ $3923780, plus 81.00% of excess over $5000000 78.48% <=> 81.00% effective overall tax rate as income goes to infinity
1941 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 15.697687075
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 31395 ................................... 10.00% of the taxable income 10.00% effective overall tax rate
Over $ 31395 but not over $ 62791 $ 3140, plus 13.00% of excess over $ 31395 11.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 62791 but not over $ 94186 $ 7221, plus 17.00% of excess over $ 62791 12.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 94186 but not over $ 125581 $ 12558, plus 21.00% of excess over $ 94186 14.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 125581 but not over $ 156977 $ 19151, plus 25.00% of excess over $ 125581 16.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 156977 but not over $ 188372 $ 27000, plus 29.00% of excess over $ 156977 18.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 188372 but not over $ 219768 $ 36105, plus 33.00% of excess over $ 188372 20.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 219768 but not over $ 251163 $ 46465, plus 36.00% of excess over $ 219768 22.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 251163 but not over $ 282558 $ 57767, plus 39.00% of excess over $ 251163 23.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 282558 but not over $ 313954 $ 70012, plus 42.00% of excess over $ 282558 25.68% effective overall tax rate(computed on tax on middle of income range)
Over $ 313954 but not over $ 345349 $ 83198, plus 45.00% of excess over $ 313954 27.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 345349 but not over $ 408140 $ 97326, plus 48.00% of excess over $ 345349 29.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 408140 but not over $ 502326 $ 127465, plus 51.00% of excess over $ 408140 33.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 502326 but not over $ 596512 $ 175500, plus 54.00% of excess over $ 502326 36.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 596512 but not over $ 690698 $ 226361, plus 57.00% of excess over $ 596512 39.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 690698 but not over $ 784884 $ 280047, plus 59.00% of excess over $ 690698 41.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 784884 but not over $ 941861 $ 335617, plus 61.00% of excess over $ 784884 44.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 941861 but not over $1098838 $ 431372, plus 63.00% of excess over $ 941861 47.12% effective overall tax rate(computed on tax on middle of income range)
Over $1098838 but not over $1255815 $ 530268, plus 65.00% of excess over $1098838 49.37% effective overall tax rate(computed on tax on middle of income range)
Over $1255815 but not over $1412792 $ 632303, plus 67.00% of excess over $1255815 51.33% effective overall tax rate(computed on tax on middle of income range)
Over $1412792 but not over $1569769 $ 737477, plus 68.00% of excess over $1412792 53.03% effective overall tax rate(computed on tax on middle of income range)
Over $1569769 but not over $2354653 $ 844222, plus 69.00% of excess over $1569769 56.82% effective overall tax rate(computed on tax on middle of income range)
Over $2354653 but not over $3139537 $1385792, plus 70.00% of excess over $2354653 60.45% effective overall tax rate(computed on tax on middle of income range)
Over $3139537 but not over $3924422 $1935211, plus 71.00% of excess over $3139537 62.68% effective overall tax rate(computed on tax on middle of income range)
Over $3924422 but not over $4709306 $2492479, plus 73.00% of excess over $3924422 64.37% effective overall tax rate(computed on tax on middle of income range)
Over $4709306 but not over $6279075 $3065444, plus 75.00% of excess over $4709306 66.51% effective overall tax rate(computed on tax on middle of income range)
Over $6279075 but not over $7848844 $4242771, plus 76.00% of excess over $6279075 68.51% effective overall tax rate(computed on tax on middle of income range)
Over $7848844 but not over $11773265 $5435795, plus 77.00% of excess over $7848844 70.80% effective overall tax rate(computed on tax on middle of income range)
Over $11773265 but not over $15697687 $8457600, plus 78.00% of excess over $11773265 72.72% effective overall tax rate(computed on tax on middle of income range)
Over $15697687 but not over $31395374 $11518649, plus 79.00% of excess over $15697687 75.25% effective overall tax rate(computed on tax on middle of income range)
Over $31395374 but not over $78488435 $23919822, plus 80.00% of excess over $31395374 77.82% effective overall tax rate(computed on tax on middle of income range)
Over $78488435 ........................$61594271, plus 81.00% of excess over $78488435 78.48% <=> 81.00% effective overall tax rate as income goes to infinity
1941 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1000 2000 percentage of taxable income= 10.00% for tax year 1941 percentage of 1954 taxes 50.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 2000 4057 percentage of taxable income= 10.00% for tax year 1941 percentage of 1954 taxes 49.30%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 3000 6257 percentage of taxable income= 10.00% for tax year 1941 percentage of 1954 taxes 47.95%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 4258 8684 percentage of taxable income= 10.65% for tax year 1941 percentage of 1954 taxes 49.03%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 5558 11284 percentage of taxable income= 11.12% for tax year 1941 percentage of 1954 taxes 49.26%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 6858 14226 percentage of taxable income= 11.43% for tax year 1941 percentage of 1954 taxes 48.21%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 8447 17280 percentage of taxable income= 12.07% for tax year 1941 percentage of 1954 taxes 48.88%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 10147 20680 percentage of taxable income= 12.68% for tax year 1941 percentage of 1954 taxes 49.06%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 11847 24249 percentage of taxable income= 13.16% for tax year 1941 percentage of 1954 taxes 48.85%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 13779 28049 percentage of taxable income= 13.78% for tax year 1941 percentage of 1954 taxes 49.12%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 25256 50981 percentage of taxable income= 16.84% for tax year 1941 percentage of 1954 taxes 49.54%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 39942 78540 percentage of taxable income= 19.97% for tax year 1941 percentage of 1954 taxes 50.86%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 57349 108849 percentage of taxable income= 22.94% for tax year 1941 percentage of 1954 taxes 52.69%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 77337 140614 percentage of taxable income= 25.78% for tax year 1941 percentage of 1954 taxes 55.00%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 99558 174075 percentage of taxable income= 28.45% for tax year 1941 percentage of 1954 taxes 57.19%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 123558 209251 percentage of taxable income= 30.89% for tax year 1941 percentage of 1954 taxes 59.05%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 148814 245884 percentage of taxable income= 33.07% for tax year 1941 percentage of 1954 taxes 60.52%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 174314 283384 percentage of taxable income= 34.86% for tax year 1941 percentage of 1954 taxes 61.51%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 228349 360943 percentage of taxable income= 38.06% for tax year 1941 percentage of 1954 taxes 63.26%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 285535 442341 percentage of taxable income= 40.79% for tax year 1941 percentage of 1954 taxes 64.55%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 344837 527179 percentage of taxable income= 43.10% for tax year 1941 percentage of 1954 taxes 65.41%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 405837 615023 percentage of taxable income= 45.09% for tax year 1941 percentage of 1954 taxes 65.99%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 468000 704023 percentage of taxable income= 46.80% for tax year 1941 percentage of 1954 taxes 66.48%
1942 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 19.00% of the taxable income 19.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 380, plus 22.00% of excess over $ 2000 20.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 820, plus 26.00% of excess over $ 4000 21.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1340, plus 30.00% of excess over $ 6000 23.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1940, plus 34.00% of excess over $ 8000 25.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2620, plus 38.00% of excess over $ 10000 27.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3380, plus 42.00% of excess over $ 12000 29.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4220, plus 46.00% of excess over $ 14000 31.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5140, plus 49.00% of excess over $ 16000 33.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6120, plus 52.00% of excess over $ 18000 34.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7160, plus 55.00% of excess over $ 20000 36.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8260, plus 58.00% of excess over $ 22000 39.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10580, plus 61.00% of excess over $ 26000 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14240, plus 64.00% of excess over $ 32000 46.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18080, plus 67.00% of excess over $ 38000 49.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22100, plus 69.00% of excess over $ 44000 51.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26240, plus 72.00% of excess over $ 50000 54.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 33440, plus 75.00% of excess over $ 60000 57.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 40940, plus 78.00% of excess over $ 70000 59.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 48740, plus 81.00% of excess over $ 80000 62.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 56840, plus 83.00% of excess over $ 90000 64.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 65140, plus 85.00% of excess over $ 100000 69.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 107640, plus 87.00% of excess over $ 150000 73.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 151140, plus 88.00% of excess over $ 200000 75.57% <=> 88.00% effective overall tax rate as income goes to infinity
1942 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 14.156809816
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 28314 ................................... 19.00% of the taxable income 19.00% effective overall tax rate
Over $ 28314 but not over $ 56627 $ 5380, plus 22.00% of excess over $ 28314 20.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 56627 but not over $ 84941 $ 11609, plus 26.00% of excess over $ 56627 21.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 84941 but not over $ 113254 $ 18970, plus 30.00% of excess over $ 84941 23.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 113254 but not over $ 141568 $ 27464, plus 34.00% of excess over $ 113254 25.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 141568 but not over $ 169882 $ 37091, plus 38.00% of excess over $ 141568 27.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 169882 but not over $ 198195 $ 47850, plus 42.00% of excess over $ 169882 29.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 198195 but not over $ 226509 $ 59742, plus 46.00% of excess over $ 198195 31.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 226509 but not over $ 254823 $ 72766, plus 49.00% of excess over $ 226509 33.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 254823 but not over $ 283136 $ 86640, plus 52.00% of excess over $ 254823 34.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 283136 but not over $ 311450 $ 101363, plus 55.00% of excess over $ 283136 36.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 311450 but not over $ 368077 $ 116935, plus 58.00% of excess over $ 311450 39.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 368077 but not over $ 453018 $ 149779, plus 61.00% of excess over $ 368077 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 453018 but not over $ 537959 $ 201593, plus 64.00% of excess over $ 453018 46.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 537959 but not over $ 622900 $ 255955, plus 67.00% of excess over $ 537959 49.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 622900 but not over $ 707840 $ 312865, plus 69.00% of excess over $ 622900 51.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 707840 but not over $ 849409 $ 371475, plus 72.00% of excess over $ 707840 54.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 849409 but not over $ 990977 $ 473404, plus 75.00% of excess over $ 849409 57.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 990977 but not over $1132545 $ 579580, plus 78.00% of excess over $ 990977 59.79% effective overall tax rate(computed on tax on middle of income range)
Over $1132545 but not over $1274113 $ 690003, plus 81.00% of excess over $1132545 62.11% effective overall tax rate(computed on tax on middle of income range)
Over $1274113 but not over $1415681 $ 804673, plus 83.00% of excess over $1274113 64.20% effective overall tax rate(computed on tax on middle of income range)
Over $1415681 but not over $2123521 $ 922175, plus 85.00% of excess over $1415681 69.11% effective overall tax rate(computed on tax on middle of income range)
Over $2123521 but not over $2831362 $1523839, plus 87.00% of excess over $2123521 73.94% effective overall tax rate(computed on tax on middle of income range)
Over $2831362 ........................ $2139660, plus 88.00% of excess over $2831362 75.57% <=> 88.00% effective overall tax rate as income goes to infinity
1942 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1900 2000 percentage of taxable income= 19.00% for tax year 1942 percentage of 1954 taxes 95.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3800 4057 percentage of taxable income= 19.00% for tax year 1942 percentage of 1954 taxes 93.67%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5751 6257 percentage of taxable income= 19.17% for tax year 1942 percentage of 1954 taxes 91.91%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7951 8684 percentage of taxable income= 19.88% for tax year 1942 percentage of 1954 taxes 91.55%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10151 11284 percentage of taxable income= 20.30% for tax year 1942 percentage of 1954 taxes 89.95%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12486 14226 percentage of taxable income= 20.81% for tax year 1942 percentage of 1954 taxes 87.77%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15086 17280 percentage of taxable income= 21.55% for tax year 1942 percentage of 1954 taxes 87.30%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 17686 20680 percentage of taxable income= 22.11% for tax year 1942 percentage of 1954 taxes 85.52%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 20488 24249 percentage of taxable income= 22.76% for tax year 1942 percentage of 1954 taxes 84.49%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 23488 28049 percentage of taxable income= 23.49% for tax year 1942 percentage of 1954 taxes 83.74%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 40295 50981 percentage of taxable income= 26.86% for tax year 1942 percentage of 1954 taxes 79.04%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 60572 78540 percentage of taxable income= 30.29% for tax year 1942 percentage of 1954 taxes 77.12%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 84277 108849 percentage of taxable income= 33.71% for tax year 1942 percentage of 1954 taxes 77.43%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 110638 140614 percentage of taxable income= 36.88% for tax year 1942 percentage of 1954 taxes 78.68%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 139294 174075 percentage of taxable income= 39.80% for tax year 1942 percentage of 1954 taxes 80.02%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 169252 209251 percentage of taxable income= 42.31% for tax year 1942 percentage of 1954 taxes 80.88%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 199752 245884 percentage of taxable income= 44.39% for tax year 1942 percentage of 1954 taxes 81.24%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 231662 283384 percentage of taxable income= 46.33% for tax year 1942 percentage of 1954 taxes 81.75%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 297523 360943 percentage of taxable income= 49.59% for tax year 1942 percentage of 1954 taxes 82.43%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 366065 442341 percentage of taxable income= 52.29% for tax year 1942 percentage of 1954 taxes 82.76%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 437830 527179 percentage of taxable income= 54.73% for tax year 1942 percentage of 1954 taxes 83.05%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 511347 615023 percentage of taxable income= 56.82% for tax year 1942 percentage of 1954 taxes 83.14%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 586618 704023 percentage of taxable income= 58.66% for tax year 1942 percentage of 1954 taxes 83.32%
1943 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 19.00% of the taxable income 19.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 380, plus 22.00% of excess over $ 2000 20.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 820, plus 26.00% of excess over $ 4000 21.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1340, plus 30.00% of excess over $ 6000 23.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1940, plus 34.00% of excess over $ 8000 25.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2620, plus 38.00% of excess over $ 10000 27.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3380, plus 42.00% of excess over $ 12000 29.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4220, plus 46.00% of excess over $ 14000 31.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5140, plus 49.00% of excess over $ 16000 33.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6120, plus 52.00% of excess over $ 18000 34.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7160, plus 55.00% of excess over $ 20000 36.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8260, plus 58.00% of excess over $ 22000 39.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10580, plus 61.00% of excess over $ 26000 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14240, plus 64.00% of excess over $ 32000 46.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18080, plus 67.00% of excess over $ 38000 49.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22100, plus 69.00% of excess over $ 44000 51.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26240, plus 72.00% of excess over $ 50000 54.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 33440, plus 75.00% of excess over $ 60000 57.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 40940, plus 78.00% of excess over $ 70000 59.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 48740, plus 81.00% of excess over $ 80000 62.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 56840, plus 83.00% of excess over $ 90000 64.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 65140, plus 85.00% of excess over $ 100000 69.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 107640, plus 87.00% of excess over $ 150000 73.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 151140, plus 88.00% of excess over $ 200000 75.57% <=> 88.00% effective overall tax rate as income goes to infinity
1943 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.338497109
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 26677 ................................... 19.00% of the taxable income 19.00% effective overall tax rate
Over $ 26677 but not over $ 53354 $ 5069, plus 22.00% of excess over $ 26677 20.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 53354 but not over $ 80031 $ 10938, plus 26.00% of excess over $ 53354 21.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 80031 but not over $ 106708 $ 17874, plus 30.00% of excess over $ 80031 23.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 106708 but not over $ 133385 $ 25877, plus 34.00% of excess over $ 106708 25.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 133385 but not over $ 160062 $ 34947, plus 38.00% of excess over $ 133385 27.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 160062 but not over $ 186739 $ 45084, plus 42.00% of excess over $ 160062 29.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 186739 but not over $ 213416 $ 56288, plus 46.00% of excess over $ 186739 31.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 213416 but not over $ 240093 $ 68560, plus 49.00% of excess over $ 213416 33.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 240093 but not over $ 266770 $ 81632, plus 52.00% of excess over $ 240093 34.95% effective overall tax rate(computed on tax on middle of income range)
Over $ 266770 but not over $ 293447 $ 95504, plus 55.00% of excess over $ 266770 36.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 293447 but not over $ 346801 $ 110176, plus 58.00% of excess over $ 293447 39.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 346801 but not over $ 426832 $ 141121, plus 61.00% of excess over $ 346801 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 426832 but not over $ 506863 $ 189940, plus 64.00% of excess over $ 426832 46.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 506863 but not over $ 586894 $ 241160, plus 67.00% of excess over $ 506863 49.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 586894 but not over $ 666925 $ 294781, plus 69.00% of excess over $ 586894 51.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 666925 but not over $ 800310 $ 350002, plus 72.00% of excess over $ 666925 54.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 800310 but not over $ 933695 $ 446039, plus 75.00% of excess over $ 800310 57.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 933695 but not over $1067080 $ 546078, plus 78.00% of excess over $ 933695 59.79% effective overall tax rate(computed on tax on middle of income range)
Over $1067080 but not over $1200465 $ 650118, plus 81.00% of excess over $1067080 62.11% effective overall tax rate(computed on tax on middle of income range)
Over $1200465 but not over $1333850 $ 758160, plus 83.00% of excess over $1200465 64.20% effective overall tax rate(computed on tax on middle of income range)
Over $1333850 but not over $2000775 $ 868870, plus 85.00% of excess over $1333850 69.11% effective overall tax rate(computed on tax on middle of income range)
Over $2000775 but not over $2667699 $1435756, plus 87.00% of excess over $2000775 73.94% effective overall tax rate(computed on tax on middle of income range)
Over $2667699 ........................ $2015980, plus 88.00% of excess over $2667699 75.57% <=> 88.00% effective overall tax rate as income goes to infinity
1943 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1900 2000 percentage of taxable income= 19.00% for tax year 1943 percentage of 1954 taxes 95.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3800 4057 percentage of taxable income= 19.00% for tax year 1943 percentage of 1954 taxes 93.67%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5800 6257 percentage of taxable income= 19.33% for tax year 1943 percentage of 1954 taxes 92.69%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8000 8684 percentage of taxable income= 20.00% for tax year 1943 percentage of 1954 taxes 92.12%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10200 11284 percentage of taxable income= 20.40% for tax year 1943 percentage of 1954 taxes 90.39%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12666 14226 percentage of taxable income= 21.11% for tax year 1943 percentage of 1954 taxes 89.03%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15266 17280 percentage of taxable income= 21.81% for tax year 1943 percentage of 1954 taxes 88.34%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 17866 20680 percentage of taxable income= 22.33% for tax year 1943 percentage of 1954 taxes 86.39%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 20864 24249 percentage of taxable income= 23.18% for tax year 1943 percentage of 1954 taxes 86.04%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 23864 28049 percentage of taxable income= 23.86% for tax year 1943 percentage of 1954 taxes 85.08%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 41261 50981 percentage of taxable income= 27.51% for tax year 1943 percentage of 1954 taxes 80.93%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 62389 78540 percentage of taxable income= 31.19% for tax year 1943 percentage of 1954 taxes 79.44%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 86783 108849 percentage of taxable income= 34.71% for tax year 1943 percentage of 1954 taxes 79.73%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 113977 140614 percentage of taxable income= 37.99% for tax year 1943 percentage of 1954 taxes 81.06%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 143073 174075 percentage of taxable income= 40.88% for tax year 1943 percentage of 1954 taxes 82.19%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 173573 209251 percentage of taxable income= 43.39% for tax year 1943 percentage of 1954 taxes 82.95%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 204768 245884 percentage of taxable income= 45.50% for tax year 1943 percentage of 1954 taxes 83.28%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 236768 283384 percentage of taxable income= 47.35% for tax year 1943 percentage of 1954 taxes 83.55%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 303824 360943 percentage of taxable income= 50.64% for tax year 1943 percentage of 1954 taxes 84.18%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 373816 442341 percentage of taxable income= 53.40% for tax year 1943 percentage of 1954 taxes 84.51%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 445816 527179 percentage of taxable income= 55.73% for tax year 1943 percentage of 1954 taxes 84.57%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 520807 615023 percentage of taxable income= 57.87% for tax year 1943 percentage of 1954 taxes 84.68%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 597796 704023 percentage of taxable income= 59.78% for tax year 1943 percentage of 1954 taxes 84.91%
1944 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 23.00% of the taxable income 23.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 460, plus 25.00% of excess over $ 2000 23.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 960, plus 29.00% of excess over $ 4000 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1540, plus 33.00% of excess over $ 6000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 2200, plus 37.00% of excess over $ 8000 28.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2940, plus 41.00% of excess over $ 10000 30.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3760, plus 46.00% of excess over $ 12000 32.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4680, plus 50.00% of excess over $ 14000 34.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5680, plus 53.00% of excess over $ 16000 36.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6740, plus 56.00% of excess over $ 18000 38.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7860, plus 59.00% of excess over $ 20000 40.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 9040, plus 62.00% of excess over $ 22000 42.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 11520, plus 65.00% of excess over $ 26000 46.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 15420, plus 68.00% of excess over $ 32000 49.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 19500, plus 72.00% of excess over $ 38000 52.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 23820, plus 75.00% of excess over $ 44000 55.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 28320, plus 78.00% of excess over $ 50000 58.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 36120, plus 81.00% of excess over $ 60000 61.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 44220, plus 84.00% of excess over $ 70000 64.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 52620, plus 87.00% of excess over $ 80000 67.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 61320, plus 90.00% of excess over $ 90000 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 70320, plus 92.00% of excess over $ 100000 74.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 116320, plus 93.00% of excess over $ 150000 79.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 162820, plus 94.00% of excess over $ 200000 81.41% <=> 94.00% effective overall tax rate as income goes to infinity
1944 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 13.111136363
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 26222 ................................... 23.00% of the taxable income 23.00% effective overall tax rate
Over $ 26222 but not over $ 52445 $ 6031, plus 25.00% of excess over $ 26222 23.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 52445 but not over $ 78667 $ 12587, plus 29.00% of excess over $ 52445 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 78667 but not over $ 104889 $ 20191, plus 33.00% of excess over $ 78667 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 104889 but not over $ 131111 $ 28844, plus 37.00% of excess over $ 104889 28.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 131111 but not over $ 157334 $ 38547, plus 41.00% of excess over $ 131111 30.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 157334 but not over $ 183556 $ 49298, plus 46.00% of excess over $ 157334 32.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 183556 but not over $ 209778 $ 61360, plus 50.00% of excess over $ 183556 34.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 209778 but not over $ 236000 $ 74471, plus 53.00% of excess over $ 209778 36.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 236000 but not over $ 262223 $ 88369, plus 56.00% of excess over $ 236000 38.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 262223 but not over $ 288445 $ 103054, plus 59.00% of excess over $ 262223 40.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 288445 but not over $ 340890 $ 118525, plus 62.00% of excess over $ 288445 42.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 340890 but not over $ 419556 $ 151040, plus 65.00% of excess over $ 340890 46.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 419556 but not over $ 498223 $ 202174, plus 68.00% of excess over $ 419556 49.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 498223 but not over $ 576890 $ 255667, plus 72.00% of excess over $ 498223 52.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 576890 but not over $ 655557 $ 312307, plus 75.00% of excess over $ 576890 55.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 655557 but not over $ 786668 $ 371307, plus 78.00% of excess over $ 655557 58.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 786668 but not over $ 917780 $ 473574, plus 81.00% of excess over $ 786668 61.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 917780 but not over $1048891 $ 579774, plus 84.00% of excess over $ 917780 64.56% effective overall tax rate(computed on tax on middle of income range)
Over $1048891 but not over $1180002 $ 689908, plus 87.00% of excess over $1048891 67.02% effective overall tax rate(computed on tax on middle of income range)
Over $1180002 but not over $1311114 $ 803975, plus 90.00% of excess over $1180002 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $1311114 but not over $1966670 $ 921975, plus 92.00% of excess over $1311114 74.66% effective overall tax rate(computed on tax on middle of income range)
Over $1966670 but not over $2622227 $1525087, plus 93.00% of excess over $1966670 79.75% effective overall tax rate(computed on tax on middle of income range)
Over $2622227 ........................ $2134755, plus 94.00% of excess over $2622227 81.41% <=> 94.00% effective overall tax rate as income goes to infinity
1944 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2300 2000 percentage of taxable income= 23.00% for tax year 1944 percentage of 1954 taxes 115.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4600 4057 percentage of taxable income= 23.00% for tax year 1944 percentage of 1954 taxes 113.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6976 6257 percentage of taxable income= 23.25% for tax year 1944 percentage of 1954 taxes 111.49%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 9476 8684 percentage of taxable income= 23.69% for tax year 1944 percentage of 1954 taxes 109.11%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11976 11284 percentage of taxable income= 23.95% for tax year 1944 percentage of 1954 taxes 106.13%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14778 14226 percentage of taxable income= 24.63% for tax year 1944 percentage of 1954 taxes 103.88%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17678 17280 percentage of taxable income= 25.25% for tax year 1944 percentage of 1954 taxes 102.30%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20631 20680 percentage of taxable income= 25.79% for tax year 1944 percentage of 1954 taxes 99.76%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23931 24249 percentage of taxable income= 26.59% for tax year 1944 percentage of 1954 taxes 98.69%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 27231 28049 percentage of taxable income= 27.23% for tax year 1944 percentage of 1954 taxes 97.08%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 46291 50981 percentage of taxable income= 30.86% for tax year 1944 percentage of 1954 taxes 90.80%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 69582 78540 percentage of taxable income= 34.79% for tax year 1944 percentage of 1954 taxes 88.59%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 96209 108849 percentage of taxable income= 38.48% for tax year 1944 percentage of 1954 taxes 88.39%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 125689 140614 percentage of taxable income= 41.90% for tax year 1944 percentage of 1954 taxes 89.39%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 156962 174075 percentage of taxable income= 44.85% for tax year 1944 percentage of 1954 taxes 90.17%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 189462 209251 percentage of taxable income= 47.37% for tax year 1944 percentage of 1954 taxes 90.54%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 222875 245884 percentage of taxable income= 49.53% for tax year 1944 percentage of 1954 taxes 90.64%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 256946 283384 percentage of taxable income= 51.39% for tax year 1944 percentage of 1954 taxes 90.67%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 329640 360943 percentage of taxable income= 54.94% for tax year 1944 percentage of 1954 taxes 91.33%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 405973 442341 percentage of taxable income= 58.00% for tax year 1944 percentage of 1954 taxes 91.78%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 484373 527179 percentage of taxable income= 60.55% for tax year 1944 percentage of 1954 taxes 91.88%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 565373 615023 percentage of taxable income= 62.82% for tax year 1944 percentage of 1954 taxes 91.93%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 648840 704023 percentage of taxable income= 64.88% for tax year 1944 percentage of 1954 taxes 92.16%
1945 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 23.00% of the taxable income 23.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 460, plus 25.00% of excess over $ 2000 23.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 960, plus 29.00% of excess over $ 4000 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1540, plus 33.00% of excess over $ 6000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 2200, plus 37.00% of excess over $ 8000 28.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2940, plus 41.00% of excess over $ 10000 30.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3760, plus 46.00% of excess over $ 12000 32.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4680, plus 50.00% of excess over $ 14000 34.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5680, plus 53.00% of excess over $ 16000 36.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6740, plus 56.00% of excess over $ 18000 38.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7860, plus 59.00% of excess over $ 20000 40.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 9040, plus 62.00% of excess over $ 22000 42.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 11520, plus 65.00% of excess over $ 26000 46.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 15420, plus 68.00% of excess over $ 32000 49.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 19500, plus 72.00% of excess over $ 38000 52.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 23820, plus 75.00% of excess over $ 44000 55.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 28320, plus 78.00% of excess over $ 50000 58.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 36120, plus 81.00% of excess over $ 60000 61.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 44220, plus 84.00% of excess over $ 70000 64.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 52620, plus 87.00% of excess over $ 80000 67.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 61320, plus 90.00% of excess over $ 90000 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 70320, plus 92.00% of excess over $ 100000 74.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 116320, plus 93.00% of excess over $ 150000 79.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 162820, plus 94.00% of excess over $ 200000 81.41% <=> 94.00% effective overall tax rate as income goes to infinity
1945 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 12.819777778
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 25640 ................................... 23.00% of the taxable income 23.00% effective overall tax rate
Over $ 25640 but not over $ 51279 $ 5897, plus 25.00% of excess over $ 25640 23.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 51279 but not over $ 76919 $ 12307, plus 29.00% of excess over $ 51279 25.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 76919 but not over $ 102558 $ 19742, plus 33.00% of excess over $ 76919 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 102558 but not over $ 128198 $ 28204, plus 37.00% of excess over $ 102558 28.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 128198 but not over $ 153837 $ 37690, plus 41.00% of excess over $ 128198 30.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 153837 but not over $ 179477 $ 48202, plus 46.00% of excess over $ 153837 32.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 179477 but not over $ 205116 $ 59997, plus 50.00% of excess over $ 179477 34.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 205116 but not over $ 230756 $ 72816, plus 53.00% of excess over $ 205116 36.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 230756 but not over $ 256396 $ 86405, plus 56.00% of excess over $ 230756 38.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 256396 but not over $ 282035 $ 100763, plus 59.00% of excess over $ 256396 40.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 282035 but not over $ 333314 $ 115891, plus 62.00% of excess over $ 282035 42.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 333314 but not over $ 410233 $ 147684, plus 65.00% of excess over $ 333314 46.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 410233 but not over $ 487152 $ 197681, plus 68.00% of excess over $ 410233 49.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 487152 but not over $ 564070 $ 249986, plus 72.00% of excess over $ 487152 52.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 564070 but not over $ 640989 $ 305367, plus 75.00% of excess over $ 564070 55.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 640989 but not over $ 769187 $ 363056, plus 78.00% of excess over $ 640989 58.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 769187 but not over $ 897384 $ 463050, plus 81.00% of excess over $ 769187 61.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 897384 but not over $1025582 $ 566891, plus 84.00% of excess over $ 897384 64.56% effective overall tax rate(computed on tax on middle of income range)
Over $1025582 but not over $1153780 $ 674577, plus 87.00% of excess over $1025582 67.02% effective overall tax rate(computed on tax on middle of income range)
Over $1153780 but not over $1281978 $ 786109, plus 90.00% of excess over $1153780 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $1281978 but not over $1922967 $ 901487, plus 92.00% of excess over $1281978 74.66% effective overall tax rate(computed on tax on middle of income range)
Over $1922967 but not over $2563956 $1491197, plus 93.00% of excess over $1922967 79.75% effective overall tax rate(computed on tax on middle of income range)
Over $2563956 ........................ $2087316, plus 94.00% of excess over $2563956 81.41% <=> 94.00% effective overall tax rate as income goes to infinity
1945 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2300 2000 percentage of taxable income= 23.00% for tax year 1945 percentage of 1954 taxes 115.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4600 4057 percentage of taxable income= 23.00% for tax year 1945 percentage of 1954 taxes 113.39%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6987 6257 percentage of taxable income= 23.29% for tax year 1945 percentage of 1954 taxes 111.67%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 9487 8684 percentage of taxable income= 23.72% for tax year 1945 percentage of 1954 taxes 109.24%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11987 11284 percentage of taxable income= 23.97% for tax year 1945 percentage of 1954 taxes 106.23%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14836 14226 percentage of taxable income= 24.73% for tax year 1945 percentage of 1954 taxes 104.29%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17736 17280 percentage of taxable income= 25.34% for tax year 1945 percentage of 1954 taxes 102.64%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20759 20680 percentage of taxable income= 25.95% for tax year 1945 percentage of 1954 taxes 100.38%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24059 24249 percentage of taxable income= 26.73% for tax year 1945 percentage of 1954 taxes 99.22%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 27359 28049 percentage of taxable income= 27.36% for tax year 1945 percentage of 1954 taxes 97.54%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 46629 50981 percentage of taxable income= 31.09% for tax year 1945 percentage of 1954 taxes 91.46%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 70258 78540 percentage of taxable income= 35.13% for tax year 1945 percentage of 1954 taxes 89.46%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 97182 108849 percentage of taxable income= 38.87% for tax year 1945 percentage of 1954 taxes 89.28%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 127029 140614 percentage of taxable income= 42.34% for tax year 1945 percentage of 1954 taxes 90.34%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 158530 174075 percentage of taxable income= 45.29% for tax year 1945 percentage of 1954 taxes 91.07%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 191030 209251 percentage of taxable income= 47.76% for tax year 1945 percentage of 1954 taxes 91.29%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 224723 245884 percentage of taxable income= 49.94% for tax year 1945 percentage of 1954 taxes 91.39%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 259237 283384 percentage of taxable income= 51.85% for tax year 1945 percentage of 1954 taxes 91.48%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 332314 360943 percentage of taxable income= 55.39% for tax year 1945 percentage of 1954 taxes 92.07%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 409085 442341 percentage of taxable income= 58.44% for tax year 1945 percentage of 1954 taxes 92.48%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 488009 527179 percentage of taxable income= 61.00% for tax year 1945 percentage of 1954 taxes 92.57%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 569088 615023 percentage of taxable income= 63.23% for tax year 1945 percentage of 1954 taxes 92.53%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 653088 704023 percentage of taxable income= 65.31% for tax year 1945 percentage of 1954 taxes 92.77%
1946 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1946 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 11.833641026
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 23667 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 23667 but not over $ 47335 $ 4733, plus 22.00% of excess over $ 23667 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 47335 but not over $ 71002 $ 9940, plus 26.00% of excess over $ 47335 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 71002 but not over $ 94669 $ 16094, plus 30.00% of excess over $ 71002 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 94669 but not over $ 118336 $ 23194, plus 34.00% of excess over $ 94669 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 118336 but not over $ 142004 $ 31241, plus 38.00% of excess over $ 118336 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 142004 but not over $ 165671 $ 40234, plus 43.00% of excess over $ 142004 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 165671 but not over $ 189338 $ 50411, plus 47.00% of excess over $ 165671 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 189338 but not over $ 213006 $ 61535, plus 50.00% of excess over $ 189338 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 213006 but not over $ 236673 $ 73369, plus 53.00% of excess over $ 213006 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 236673 but not over $ 260340 $ 85912, plus 56.00% of excess over $ 236673 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 260340 but not over $ 307675 $ 99166, plus 59.00% of excess over $ 260340 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 307675 but not over $ 378677 $ 127093, plus 62.00% of excess over $ 307675 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 378677 but not over $ 449678 $ 171114, plus 65.00% of excess over $ 378677 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 449678 but not over $ 520680 $ 217266, plus 69.00% of excess over $ 449678 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 520680 but not over $ 591682 $ 266257, plus 72.00% of excess over $ 520680 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 591682 but not over $ 710018 $ 317378, plus 75.00% of excess over $ 591682 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 710018 but not over $ 828355 $ 406131, plus 78.00% of excess over $ 710018 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 828355 but not over $ 946691 $ 498433, plus 81.00% of excess over $ 828355 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 946691 but not over $1065028 $ 594285, plus 84.00% of excess over $ 946691 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $1065028 but not over $1183364 $ 693688, plus 87.00% of excess over $1065028 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $1183364 but not over $1775046 $ 796641, plus 89.00% of excess over $1183364 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1775046 but not over $2366728 $1323238, plus 90.00% of excess over $1775046 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $2366728 ........................ $1855752, plus 91.00% of excess over $2366728 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1946 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1946 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4000 4057 percentage of taxable income= 20.00% for tax year 1946 percentage of 1954 taxes 98.60%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6127 6257 percentage of taxable income= 20.42% for tax year 1946 percentage of 1954 taxes 97.92%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8327 8684 percentage of taxable income= 20.82% for tax year 1946 percentage of 1954 taxes 95.88%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10633 11284 percentage of taxable income= 21.27% for tax year 1946 percentage of 1954 taxes 94.23%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13233 14226 percentage of taxable income= 22.06% for tax year 1946 percentage of 1954 taxes 93.02%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15833 17280 percentage of taxable income= 22.62% for tax year 1946 percentage of 1954 taxes 91.63%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18793 20680 percentage of taxable income= 23.49% for tax year 1946 percentage of 1954 taxes 90.87%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 21793 24249 percentage of taxable income= 24.21% for tax year 1946 percentage of 1954 taxes 89.87%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25006 28049 percentage of taxable income= 25.01% for tax year 1946 percentage of 1954 taxes 89.15%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 43673 50981 percentage of taxable income= 29.12% for tax year 1946 percentage of 1954 taxes 85.67%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 66866 78540 percentage of taxable income= 33.43% for tax year 1946 percentage of 1954 taxes 85.14%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 93375 108849 percentage of taxable income= 37.35% for tax year 1946 percentage of 1954 taxes 85.78%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 122565 140614 percentage of taxable income= 40.86% for tax year 1946 percentage of 1954 taxes 87.16%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 153335 174075 percentage of taxable income= 43.81% for tax year 1946 percentage of 1954 taxes 88.09%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 184975 209251 percentage of taxable income= 46.24% for tax year 1946 percentage of 1954 taxes 88.40%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 217488 245884 percentage of taxable income= 48.33% for tax year 1946 percentage of 1954 taxes 88.45%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 251988 283384 percentage of taxable income= 50.40% for tax year 1946 percentage of 1954 taxes 88.92%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 323617 360943 percentage of taxable income= 53.94% for tax year 1946 percentage of 1954 taxes 89.66%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 398617 442341 percentage of taxable income= 56.95% for tax year 1946 percentage of 1954 taxes 90.12%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 476316 527179 percentage of taxable income= 59.54% for tax year 1946 percentage of 1954 taxes 90.35%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 556466 615023 percentage of taxable income= 61.83% for tax year 1946 percentage of 1954 taxes 90.48%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 639065 704023 percentage of taxable income= 63.91% for tax year 1946 percentage of 1954 taxes 90.77%
1947 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1947 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 10.347802691
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 20696 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 20696 but not over $ 41391 $ 4139, plus 22.00% of excess over $ 20696 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 41391 but not over $ 62087 $ 8692, plus 26.00% of excess over $ 41391 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 62087 but not over $ 82782 $ 14073, plus 30.00% of excess over $ 62087 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 82782 but not over $ 103478 $ 20282, plus 34.00% of excess over $ 82782 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 103478 but not over $ 124174 $ 27318, plus 38.00% of excess over $ 103478 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 124174 but not over $ 144869 $ 35183, plus 43.00% of excess over $ 124174 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 144869 but not over $ 165565 $ 44082, plus 47.00% of excess over $ 144869 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 165565 but not over $ 186260 $ 53809, plus 50.00% of excess over $ 165565 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 186260 but not over $ 206956 $ 64156, plus 53.00% of excess over $ 186260 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 206956 but not over $ 227652 $ 75125, plus 56.00% of excess over $ 206956 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 227652 but not over $ 269043 $ 86715, plus 59.00% of excess over $ 227652 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 269043 but not over $ 331130 $ 111135, plus 62.00% of excess over $ 269043 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 331130 but not over $ 393217 $ 149629, plus 65.00% of excess over $ 331130 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 393217 but not over $ 455303 $ 189986, plus 69.00% of excess over $ 393217 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 455303 but not over $ 517390 $ 232826, plus 72.00% of excess over $ 455303 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 517390 but not over $ 620868 $ 277528, plus 75.00% of excess over $ 517390 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 620868 but not over $ 724346 $ 355137, plus 78.00% of excess over $ 620868 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 724346 but not over $ 827824 $ 435849, plus 81.00% of excess over $ 724346 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 827824 but not over $ 931302 $ 519667, plus 84.00% of excess over $ 827824 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 931302 but not over $1034780 $ 606588, plus 87.00% of excess over $ 931302 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $1034780 but not over $1552170 $ 696614, plus 89.00% of excess over $1034780 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1552170 but not over $2069561 $1157091, plus 90.00% of excess over $1552170 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $2069561 ........................ $1622742, plus 91.00% of excess over $2069561 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1947 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1947 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4000 4057 percentage of taxable income= 20.00% for tax year 1947 percentage of 1954 taxes 98.60%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6186 6257 percentage of taxable income= 20.62% for tax year 1947 percentage of 1954 taxes 98.87%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8386 8684 percentage of taxable income= 20.97% for tax year 1947 percentage of 1954 taxes 96.57%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10930 11284 percentage of taxable income= 21.86% for tax year 1947 percentage of 1954 taxes 96.86%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13530 14226 percentage of taxable income= 22.55% for tax year 1947 percentage of 1954 taxes 95.11%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16447 17280 percentage of taxable income= 23.50% for tax year 1947 percentage of 1954 taxes 95.18%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19447 20680 percentage of taxable income= 24.31% for tax year 1947 percentage of 1954 taxes 94.04%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 22736 24249 percentage of taxable income= 25.26% for tax year 1947 percentage of 1954 taxes 93.76%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26136 28049 percentage of taxable income= 26.14% for tax year 1947 percentage of 1954 taxes 93.18%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 46493 50981 percentage of taxable income= 31.00% for tax year 1947 percentage of 1954 taxes 91.20%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 71438 78540 percentage of taxable income= 35.72% for tax year 1947 percentage of 1954 taxes 90.96%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 99900 108849 percentage of taxable income= 39.96% for tax year 1947 percentage of 1954 taxes 91.78%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 130329 140614 percentage of taxable income= 43.44% for tax year 1947 percentage of 1954 taxes 92.69%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 161895 174075 percentage of taxable income= 46.26% for tax year 1947 percentage of 1954 taxes 93.00%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 194666 209251 percentage of taxable income= 48.67% for tax year 1947 percentage of 1954 taxes 93.03%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 229166 245884 percentage of taxable income= 50.93% for tax year 1947 percentage of 1954 taxes 93.20%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 265007 283384 percentage of taxable income= 53.00% for tax year 1947 percentage of 1954 taxes 93.52%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 339485 360943 percentage of taxable income= 56.58% for tax year 1947 percentage of 1954 taxes 94.06%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 416859 442341 percentage of taxable income= 59.55% for tax year 1947 percentage of 1954 taxes 94.24%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 497129 527179 percentage of taxable income= 62.14% for tax year 1947 percentage of 1954 taxes 94.30%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 580294 615023 percentage of taxable income= 64.48% for tax year 1947 percentage of 1954 taxes 94.35%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 666355 704023 percentage of taxable income= 66.64% for tax year 1947 percentage of 1954 taxes 94.65%
1948 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1948 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 9.574937760
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 19150 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 19150 but not over $ 38300 $ 3830, plus 22.00% of excess over $ 19150 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 38300 but not over $ 57450 $ 8043, plus 26.00% of excess over $ 38300 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 57450 but not over $ 76600 $ 13022, plus 30.00% of excess over $ 57450 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 76600 but not over $ 95749 $ 18767, plus 34.00% of excess over $ 76600 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 95749 but not over $ 114899 $ 25278, plus 38.00% of excess over $ 95749 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 114899 but not over $ 134049 $ 32555, plus 43.00% of excess over $ 114899 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 134049 but not over $ 153199 $ 40789, plus 47.00% of excess over $ 134049 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 153199 but not over $ 172349 $ 49790, plus 50.00% of excess over $ 153199 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 172349 but not over $ 191499 $ 59365, plus 53.00% of excess over $ 172349 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 191499 but not over $ 210649 $ 69514, plus 56.00% of excess over $ 191499 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 210649 but not over $ 248948 $ 80238, plus 59.00% of excess over $ 210649 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 248948 but not over $ 306398 $ 102835, plus 62.00% of excess over $ 248948 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 306398 but not over $ 363848 $ 138454, plus 65.00% of excess over $ 306398 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 363848 but not over $ 421297 $ 175796, plus 69.00% of excess over $ 363848 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 421297 but not over $ 478747 $ 215436, plus 72.00% of excess over $ 421297 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 478747 but not over $ 574496 $ 256800, plus 75.00% of excess over $ 478747 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 574496 but not over $ 670246 $ 328612, plus 78.00% of excess over $ 574496 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 670246 but not over $ 765995 $ 403296, plus 81.00% of excess over $ 670246 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 765995 but not over $ 861744 $ 480853, plus 84.00% of excess over $ 765995 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 861744 but not over $ 957494 $ 561283, plus 87.00% of excess over $ 861744 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 957494 but not over $1436241 $ 644585, plus 89.00% of excess over $ 957494 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1436241 but not over $1914988 $1070670, plus 90.00% of excess over $1436241 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1914988 ........................ $1501542, plus 91.00% of excess over $1914988 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1948 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1948 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4017 4057 percentage of taxable income= 20.09% for tax year 1948 percentage of 1954 taxes 99.02%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6217 6257 percentage of taxable income= 20.72% for tax year 1948 percentage of 1954 taxes 99.36%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8485 8684 percentage of taxable income= 21.21% for tax year 1948 percentage of 1954 taxes 97.70%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11085 11284 percentage of taxable income= 22.17% for tax year 1948 percentage of 1954 taxes 98.23%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13787 14226 percentage of taxable income= 22.98% for tax year 1948 percentage of 1954 taxes 96.92%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16787 17280 percentage of taxable income= 23.98% for tax year 1948 percentage of 1954 taxes 97.14%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19923 20680 percentage of taxable income= 24.90% for tax year 1948 percentage of 1954 taxes 96.34%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23323 24249 percentage of taxable income= 25.91% for tax year 1948 percentage of 1954 taxes 96.18%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26893 28049 percentage of taxable income= 26.89% for tax year 1948 percentage of 1954 taxes 95.88%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 48286 50981 percentage of taxable income= 32.19% for tax year 1948 percentage of 1954 taxes 94.71%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 74275 78540 percentage of taxable income= 37.14% for tax year 1948 percentage of 1954 taxes 94.57%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 103487 108849 percentage of taxable income= 41.39% for tax year 1948 percentage of 1954 taxes 95.07%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 134487 140614 percentage of taxable income= 44.83% for tax year 1948 percentage of 1954 taxes 95.64%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 166795 174075 percentage of taxable income= 47.66% for tax year 1948 percentage of 1954 taxes 95.82%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 200741 209251 percentage of taxable income= 50.19% for tax year 1948 percentage of 1954 taxes 95.93%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 236102 245884 percentage of taxable income= 52.47% for tax year 1948 percentage of 1954 taxes 96.02%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 272740 283384 percentage of taxable income= 54.55% for tax year 1948 percentage of 1954 taxes 96.24%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 348505 360943 percentage of taxable income= 58.08% for tax year 1948 percentage of 1954 taxes 96.55%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 427397 442341 percentage of taxable income= 61.06% for tax year 1948 percentage of 1954 taxes 96.62%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 509418 527179 percentage of taxable income= 63.68% for tax year 1948 percentage of 1954 taxes 96.63%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 594565 615023 percentage of taxable income= 66.06% for tax year 1948 percentage of 1954 taxes 96.67%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 682415 704023 percentage of taxable income= 68.24% for tax year 1948 percentage of 1954 taxes 96.93%
1949 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1949 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 9.695630252
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 19391 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 19391 but not over $ 38783 $ 3878, plus 22.00% of excess over $ 19391 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 38783 but not over $ 58174 $ 8144, plus 26.00% of excess over $ 38783 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 58174 but not over $ 77565 $ 13186, plus 30.00% of excess over $ 58174 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 77565 but not over $ 96956 $ 19003, plus 34.00% of excess over $ 77565 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 96956 but not over $ 116348 $ 25596, plus 38.00% of excess over $ 96956 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 116348 but not over $ 135739 $ 32965, plus 43.00% of excess over $ 116348 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 135739 but not over $ 155130 $ 41303, plus 47.00% of excess over $ 135739 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 155130 but not over $ 174521 $ 50417, plus 50.00% of excess over $ 155130 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 174521 but not over $ 193913 $ 60113, plus 53.00% of excess over $ 174521 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 193913 but not over $ 213304 $ 70390, plus 56.00% of excess over $ 193913 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 213304 but not over $ 252086 $ 81249, plus 59.00% of excess over $ 213304 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 252086 but not over $ 310260 $ 104131, plus 62.00% of excess over $ 252086 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 310260 but not over $ 368434 $ 140199, plus 65.00% of excess over $ 310260 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 368434 but not over $ 426608 $ 178012, plus 69.00% of excess over $ 368434 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 426608 but not over $ 484782 $ 218152, plus 72.00% of excess over $ 426608 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 484782 but not over $ 581738 $ 260037, plus 75.00% of excess over $ 484782 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 581738 but not over $ 678694 $ 332754, plus 78.00% of excess over $ 581738 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 678694 but not over $ 775650 $ 408380, plus 81.00% of excess over $ 678694 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 775650 but not over $ 872607 $ 486915, plus 84.00% of excess over $ 775650 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 872607 but not over $ 969563 $ 568358, plus 87.00% of excess over $ 872607 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 969563 but not over $1454345 $ 652710, plus 89.00% of excess over $ 969563 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1454345 but not over $1939126 $1084165, plus 90.00% of excess over $1454345 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1939126 ........................ $1520469, plus 91.00% of excess over $1939126 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1949 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1949 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4012 4057 percentage of taxable income= 20.06% for tax year 1949 percentage of 1954 taxes 98.90%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6212 6257 percentage of taxable income= 20.71% for tax year 1949 percentage of 1954 taxes 99.29%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8461 8684 percentage of taxable income= 21.15% for tax year 1949 percentage of 1954 taxes 97.43%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11061 11284 percentage of taxable income= 22.12% for tax year 1949 percentage of 1954 taxes 98.02%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13734 14226 percentage of taxable income= 22.89% for tax year 1949 percentage of 1954 taxes 96.54%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16734 17280 percentage of taxable income= 23.91% for tax year 1949 percentage of 1954 taxes 96.84%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19831 20680 percentage of taxable income= 24.79% for tax year 1949 percentage of 1954 taxes 95.89%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23231 24249 percentage of taxable income= 25.81% for tax year 1949 percentage of 1954 taxes 95.80%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26753 28049 percentage of taxable income= 26.75% for tax year 1949 percentage of 1954 taxes 95.38%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 48006 50981 percentage of taxable income= 32.00% for tax year 1949 percentage of 1954 taxes 94.17%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 73799 78540 percentage of taxable income= 36.90% for tax year 1949 percentage of 1954 taxes 93.96%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 102900 108849 percentage of taxable income= 41.16% for tax year 1949 percentage of 1954 taxes 94.53%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 133838 140614 percentage of taxable income= 44.61% for tax year 1949 percentage of 1954 taxes 95.18%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 166030 174075 percentage of taxable income= 47.44% for tax year 1949 percentage of 1954 taxes 95.38%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 199792 209251 percentage of taxable income= 49.95% for tax year 1949 percentage of 1954 taxes 95.48%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 234994 245884 percentage of taxable income= 52.22% for tax year 1949 percentage of 1954 taxes 95.57%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 271451 283384 percentage of taxable income= 54.29% for tax year 1949 percentage of 1954 taxes 95.79%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 346999 360943 percentage of taxable income= 57.83% for tax year 1949 percentage of 1954 taxes 96.14%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 425638 442341 percentage of taxable income= 60.81% for tax year 1949 percentage of 1954 taxes 96.22%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 507368 527179 percentage of taxable income= 63.42% for tax year 1949 percentage of 1954 taxes 96.24%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 592190 615023 percentage of taxable income= 65.80% for tax year 1949 percentage of 1954 taxes 96.29%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 679799 704023 percentage of taxable income= 67.98% for tax year 1949 percentage of 1954 taxes 96.56%
1950 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1950 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 9.574937760
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 19150 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 19150 but not over $ 38300 $ 3830, plus 22.00% of excess over $ 19150 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 38300 but not over $ 57450 $ 8043, plus 26.00% of excess over $ 38300 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 57450 but not over $ 76600 $ 13022, plus 30.00% of excess over $ 57450 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 76600 but not over $ 95749 $ 18767, plus 34.00% of excess over $ 76600 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 95749 but not over $ 114899 $ 25278, plus 38.00% of excess over $ 95749 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 114899 but not over $ 134049 $ 32555, plus 43.00% of excess over $ 114899 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 134049 but not over $ 153199 $ 40789, plus 47.00% of excess over $ 134049 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 153199 but not over $ 172349 $ 49790, plus 50.00% of excess over $ 153199 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 172349 but not over $ 191499 $ 59365, plus 53.00% of excess over $ 172349 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 191499 but not over $ 210649 $ 69514, plus 56.00% of excess over $ 191499 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 210649 but not over $ 248948 $ 80238, plus 59.00% of excess over $ 210649 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 248948 but not over $ 306398 $ 102835, plus 62.00% of excess over $ 248948 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 306398 but not over $ 363848 $ 138454, plus 65.00% of excess over $ 306398 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 363848 but not over $ 421297 $ 175796, plus 69.00% of excess over $ 363848 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 421297 but not over $ 478747 $ 215436, plus 72.00% of excess over $ 421297 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 478747 but not over $ 574496 $ 256800, plus 75.00% of excess over $ 478747 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 574496 but not over $ 670246 $ 328612, plus 78.00% of excess over $ 574496 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 670246 but not over $ 765995 $ 403296, plus 81.00% of excess over $ 670246 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 765995 but not over $ 861744 $ 480853, plus 84.00% of excess over $ 765995 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 861744 but not over $ 957494 $ 561283, plus 87.00% of excess over $ 861744 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 957494 but not over $1436241 $ 644585, plus 89.00% of excess over $ 957494 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1436241 but not over $1914988 $1070670, plus 90.00% of excess over $1436241 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1914988 ........................ $1501542, plus 91.00% of excess over $1914988 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1950 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1950 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4017 4057 percentage of taxable income= 20.09% for tax year 1950 percentage of 1954 taxes 99.02%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6217 6257 percentage of taxable income= 20.72% for tax year 1950 percentage of 1954 taxes 99.36%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8485 8684 percentage of taxable income= 21.21% for tax year 1950 percentage of 1954 taxes 97.70%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11085 11284 percentage of taxable income= 22.17% for tax year 1950 percentage of 1954 taxes 98.23%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13787 14226 percentage of taxable income= 22.98% for tax year 1950 percentage of 1954 taxes 96.92%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16787 17280 percentage of taxable income= 23.98% for tax year 1950 percentage of 1954 taxes 97.14%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19923 20680 percentage of taxable income= 24.90% for tax year 1950 percentage of 1954 taxes 96.34%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23323 24249 percentage of taxable income= 25.91% for tax year 1950 percentage of 1954 taxes 96.18%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26893 28049 percentage of taxable income= 26.89% for tax year 1950 percentage of 1954 taxes 95.88%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 48286 50981 percentage of taxable income= 32.19% for tax year 1950 percentage of 1954 taxes 94.71%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 74275 78540 percentage of taxable income= 37.14% for tax year 1950 percentage of 1954 taxes 94.57%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 103487 108849 percentage of taxable income= 41.39% for tax year 1950 percentage of 1954 taxes 95.07%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 134487 140614 percentage of taxable income= 44.83% for tax year 1950 percentage of 1954 taxes 95.64%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 166795 174075 percentage of taxable income= 47.66% for tax year 1950 percentage of 1954 taxes 95.82%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 200741 209251 percentage of taxable income= 50.19% for tax year 1950 percentage of 1954 taxes 95.93%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 236102 245884 percentage of taxable income= 52.47% for tax year 1950 percentage of 1954 taxes 96.02%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 272740 283384 percentage of taxable income= 54.55% for tax year 1950 percentage of 1954 taxes 96.24%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 348505 360943 percentage of taxable income= 58.08% for tax year 1950 percentage of 1954 taxes 96.55%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 427397 442341 percentage of taxable income= 61.06% for tax year 1950 percentage of 1954 taxes 96.62%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 509418 527179 percentage of taxable income= 63.68% for tax year 1950 percentage of 1954 taxes 96.63%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 594565 615023 percentage of taxable income= 66.06% for tax year 1950 percentage of 1954 taxes 96.67%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 682415 704023 percentage of taxable income= 68.24% for tax year 1950 percentage of 1954 taxes 96.93%
1951 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.40% of the taxable income 20.40% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 408, plus 22.40% of excess over $ 2000 21.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 856, plus 27.00% of excess over $ 4000 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1396, plus 30.00% of excess over $ 6000 24.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1996, plus 35.00% of excess over $ 8000 26.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2696, plus 39.00% of excess over $ 10000 28.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3476, plus 43.00% of excess over $ 12000 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4336, plus 48.00% of excess over $ 14000 32.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5296, plus 51.00% of excess over $ 16000 34.15% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6316, plus 54.00% of excess over $ 18000 36.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7396, plus 57.00% of excess over $ 20000 37.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8536, plus 60.00% of excess over $ 22000 40.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10936, plus 63.00% of excess over $ 26000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14716, plus 66.00% of excess over $ 32000 47.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18676, plus 69.00% of excess over $ 38000 50.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22816, plus 73.00% of excess over $ 44000 53.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 27196, plus 75.00% of excess over $ 50000 56.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34696, plus 78.00% of excess over $ 60000 59.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42496, plus 82.00% of excess over $ 70000 62.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50696, plus 84.00% of excess over $ 80000 64.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 59096, plus 87.00% of excess over $ 90000 66.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67796, plus 89.00% of excess over $ 100000 72.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 112296, plus 90.00% of excess over $ 150000 77.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 157296, plus 91.00% of excess over $ 200000 78.65% <=> 91.00% effective overall tax rate as income goes to infinity
1951 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.875230769
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 17750 ................................... 20.40% of the taxable income 20.40% effective overall tax rate
Over $ 17750 but not over $ 35501 $ 3621, plus 22.40% of excess over $ 17750 21.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 35501 but not over $ 53251 $ 7597, plus 27.00% of excess over $ 35501 22.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 53251 but not over $ 71002 $ 12390, plus 30.00% of excess over $ 53251 24.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 71002 but not over $ 88752 $ 17715, plus 35.00% of excess over $ 71002 26.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 88752 but not over $ 106503 $ 23928, plus 39.00% of excess over $ 88752 28.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 106503 but not over $ 124253 $ 30850, plus 43.00% of excess over $ 106503 30.05% effective overall tax rate(computed on tax on middle of income range)
Over $ 124253 but not over $ 142004 $ 38483, plus 48.00% of excess over $ 124253 32.11% effective overall tax rate(computed on tax on middle of income range)
Over $ 142004 but not over $ 159754 $ 47003, plus 51.00% of excess over $ 142004 34.15% effective overall tax rate(computed on tax on middle of income range)
Over $ 159754 but not over $ 177505 $ 56056, plus 54.00% of excess over $ 159754 36.08% effective overall tax rate(computed on tax on middle of income range)
Over $ 177505 but not over $ 195255 $ 65641, plus 57.00% of excess over $ 177505 37.93% effective overall tax rate(computed on tax on middle of income range)
Over $ 195255 but not over $ 230756 $ 75759, plus 60.00% of excess over $ 195255 40.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 230756 but not over $ 284007 $ 97060, plus 63.00% of excess over $ 230756 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 284007 but not over $ 337259 $ 130608, plus 66.00% of excess over $ 284007 47.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 337259 but not over $ 390510 $ 165754, plus 69.00% of excess over $ 337259 50.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 390510 but not over $ 443762 $ 202497, plus 73.00% of excess over $ 390510 53.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 443762 but not over $ 532514 $ 241371, plus 75.00% of excess over $ 443762 56.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 532514 but not over $ 621266 $ 307935, plus 78.00% of excess over $ 532514 59.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 621266 but not over $ 710018 $ 377162, plus 82.00% of excess over $ 621266 62.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 710018 but not over $ 798771 $ 449939, plus 84.00% of excess over $ 710018 64.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 798771 but not over $ 887523 $ 524491, plus 87.00% of excess over $ 798771 66.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 887523 but not over $1331285 $ 601705, plus 89.00% of excess over $ 887523 72.04% effective overall tax rate(computed on tax on middle of income range)
Over $1331285 but not over $1775046 $ 996653, plus 90.00% of excess over $1331285 77.03% effective overall tax rate(computed on tax on middle of income range)
Over $1775046 ........................ $1396038, plus 91.00% of excess over $1775046 78.65% <=> 91.00% effective overall tax rate as income goes to infinity
1951 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2040 2000 percentage of taxable income= 20.40% for tax year 1951 percentage of 1954 taxes 102.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4125 4057 percentage of taxable income= 20.62% for tax year 1951 percentage of 1954 taxes 101.68%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6365 6257 percentage of taxable income= 21.22% for tax year 1951 percentage of 1954 taxes 101.73%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8812 8684 percentage of taxable income= 22.03% for tax year 1951 percentage of 1954 taxes 101.47%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11512 11284 percentage of taxable income= 23.02% for tax year 1951 percentage of 1954 taxes 102.02%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14414 14226 percentage of taxable income= 24.02% for tax year 1951 percentage of 1954 taxes 101.33%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17414 17280 percentage of taxable income= 24.88% for tax year 1951 percentage of 1954 taxes 100.77%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20864 20680 percentage of taxable income= 26.08% for tax year 1951 percentage of 1954 taxes 100.89%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24414 24249 percentage of taxable income= 27.13% for tax year 1951 percentage of 1954 taxes 100.68%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28314 28049 percentage of taxable income= 28.31% for tax year 1951 percentage of 1954 taxes 100.94%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 51081 50981 percentage of taxable income= 34.05% for tax year 1951 percentage of 1954 taxes 100.20%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 78606 78540 percentage of taxable income= 39.30% for tax year 1951 percentage of 1954 taxes 100.08%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 109183 108849 percentage of taxable income= 43.67% for tax year 1951 percentage of 1954 taxes 100.31%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 141163 140614 percentage of taxable income= 47.05% for tax year 1951 percentage of 1954 taxes 100.39%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 174545 174075 percentage of taxable income= 49.87% for tax year 1951 percentage of 1954 taxes 100.27%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 209425 209251 percentage of taxable income= 52.36% for tax year 1951 percentage of 1954 taxes 100.08%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 246050 245884 percentage of taxable income= 54.68% for tax year 1951 percentage of 1954 taxes 100.07%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 283550 283384 percentage of taxable income= 56.71% for tax year 1951 percentage of 1954 taxes 100.06%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 360574 360943 percentage of taxable income= 60.10% for tax year 1951 percentage of 1954 taxes 99.90%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 441724 442341 percentage of taxable income= 63.10% for tax year 1951 percentage of 1954 taxes 99.86%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 525560 527179 percentage of taxable income= 65.70% for tax year 1951 percentage of 1954 taxes 99.69%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 612810 615023 percentage of taxable income= 68.09% for tax year 1951 percentage of 1954 taxes 99.64%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 701810 704023 percentage of taxable income= 70.18% for tax year 1951 percentage of 1954 taxes 99.69%
1952 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 22.20% of the taxable income 22.20% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 444, plus 24.60% of excess over $ 2000 23.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 936, plus 29.00% of excess over $ 4000 24.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1516, plus 34.00% of excess over $ 6000 26.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 2196, plus 38.00% of excess over $ 8000 28.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2956, plus 42.00% of excess over $ 10000 30.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3796, plus 48.00% of excess over $ 12000 32.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4756, plus 53.00% of excess over $ 14000 35.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5816, plus 56.00% of excess over $ 16000 37.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6936, plus 59.00% of excess over $ 18000 39.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 8116, plus 62.00% of excess over $ 20000 41.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 9356, plus 66.00% of excess over $ 22000 44.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 11996, plus 67.00% of excess over $ 26000 48.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 16016, plus 68.00% of excess over $ 32000 51.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 20096, plus 72.00% of excess over $ 38000 54.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 24416, plus 75.00% of excess over $ 44000 56.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 28916, plus 77.00% of excess over $ 50000 59.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 36616, plus 80.00% of excess over $ 60000 62.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 44616, plus 83.00% of excess over $ 70000 65.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 52916, plus 85.00% of excess over $ 80000 67.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 61416, plus 88.00% of excess over $ 90000 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 70216, plus 90.00% of excess over $ 100000 74.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 115216, plus 91.00% of excess over $ 150000 78.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 160716, plus 92.00% of excess over $ 200000 80.36% <=> 92.00% effective overall tax rate as income goes to infinity
1952 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.707773585
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 17416 ................................... 22.20% of the taxable income 22.20% effective overall tax rate
Over $ 17416 but not over $ 34831 $ 3866, plus 24.60% of excess over $ 17416 23.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 34831 but not over $ 52247 $ 8150, plus 29.00% of excess over $ 34831 24.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 52247 but not over $ 69662 $ 13201, plus 34.00% of excess over $ 52247 26.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 69662 but not over $ 87078 $ 19122, plus 38.00% of excess over $ 69662 28.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 87078 but not over $ 104493 $ 25740, plus 42.00% of excess over $ 87078 30.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 104493 but not over $ 121909 $ 33055, plus 48.00% of excess over $ 104493 32.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 121909 but not over $ 139324 $ 41414, plus 53.00% of excess over $ 121909 35.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 139324 but not over $ 156740 $ 50644, plus 56.00% of excess over $ 139324 37.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 156740 but not over $ 174155 $ 60397, plus 59.00% of excess over $ 156740 39.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 174155 but not over $ 191571 $ 70672, plus 62.00% of excess over $ 174155 41.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 191571 but not over $ 226402 $ 81470, plus 66.00% of excess over $ 191571 44.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 226402 but not over $ 278649 $ 104458, plus 67.00% of excess over $ 226402 48.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 278649 but not over $ 330895 $ 139464, plus 68.00% of excess over $ 278649 51.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 330895 but not over $ 383142 $ 174991, plus 72.00% of excess over $ 330895 54.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 383142 but not over $ 435389 $ 212609, plus 75.00% of excess over $ 383142 56.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 435389 but not over $ 522466 $ 251794, plus 77.00% of excess over $ 435389 59.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 522466 but not over $ 609544 $ 318844, plus 80.00% of excess over $ 522466 62.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 609544 but not over $ 696622 $ 388506, plus 83.00% of excess over $ 609544 65.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 696622 but not over $ 783700 $ 460781, plus 85.00% of excess over $ 696622 67.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 783700 but not over $ 870777 $ 534797, plus 88.00% of excess over $ 783700 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 870777 but not over $1306166 $ 611425, plus 90.00% of excess over $ 870777 74.17% effective overall tax rate(computed on tax on middle of income range)
Over $1306166 but not over $1741555 $1003275, plus 91.00% of excess over $1306166 78.84% effective overall tax rate(computed on tax on middle of income range)
Over $1741555 ........................ $1399479, plus 92.00% of excess over $1741555 80.36% <=> 92.00% effective overall tax rate as income goes to infinity
1952 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2220 2000 percentage of taxable income= 22.20% for tax year 1952 percentage of 1954 taxes 111.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4502 4057 percentage of taxable income= 22.51% for tax year 1952 percentage of 1954 taxes 110.97%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6962 6257 percentage of taxable income= 23.21% for tax year 1952 percentage of 1954 taxes 111.27%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 9649 8684 percentage of taxable income= 24.12% for tax year 1952 percentage of 1954 taxes 111.11%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 12549 11284 percentage of taxable income= 25.10% for tax year 1952 percentage of 1954 taxes 111.21%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 15837 14226 percentage of taxable income= 26.40% for tax year 1952 percentage of 1954 taxes 111.33%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 19251 17280 percentage of taxable income= 27.50% for tax year 1952 percentage of 1954 taxes 111.40%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 23051 20680 percentage of taxable income= 28.81% for tax year 1952 percentage of 1954 taxes 111.46%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 26968 24249 percentage of taxable income= 29.96% for tax year 1952 percentage of 1954 taxes 111.21%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 31168 28049 percentage of taxable income= 31.17% for tax year 1952 percentage of 1954 taxes 111.12%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 56623 50981 percentage of taxable income= 37.75% for tax year 1952 percentage of 1954 taxes 111.07%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 87033 78540 percentage of taxable income= 43.52% for tax year 1952 percentage of 1954 taxes 110.81%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 120269 108849 percentage of taxable income= 48.11% for tax year 1952 percentage of 1954 taxes 110.49%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 153983 140614 percentage of taxable income= 51.33% for tax year 1952 percentage of 1954 taxes 109.51%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 188747 174075 percentage of taxable income= 53.93% for tax year 1952 percentage of 1954 taxes 108.43%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 225252 209251 percentage of taxable income= 56.31% for tax year 1952 percentage of 1954 taxes 107.65%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 263045 245884 percentage of taxable income= 58.45% for tax year 1952 percentage of 1954 taxes 106.98%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 301545 283384 percentage of taxable income= 60.31% for tax year 1952 percentage of 1954 taxes 106.41%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 380871 360943 percentage of taxable income= 63.48% for tax year 1952 percentage of 1954 taxes 105.52%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 463652 442341 percentage of taxable income= 66.24% for tax year 1952 percentage of 1954 taxes 104.82%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 549141 527179 percentage of taxable income= 68.64% for tax year 1952 percentage of 1954 taxes 104.17%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 637725 615023 percentage of taxable income= 70.86% for tax year 1952 percentage of 1954 taxes 103.69%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 727725 704023 percentage of taxable income= 72.77% for tax year 1952 percentage of 1954 taxes 103.37%
1953 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 22.20% of the taxable income 22.20% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 444, plus 24.60% of excess over $ 2000 23.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 936, plus 29.00% of excess over $ 4000 24.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1516, plus 34.00% of excess over $ 6000 26.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 2196, plus 38.00% of excess over $ 8000 28.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2956, plus 42.00% of excess over $ 10000 30.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3796, plus 48.00% of excess over $ 12000 32.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4756, plus 53.00% of excess over $ 14000 35.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5816, plus 56.00% of excess over $ 16000 37.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6936, plus 59.00% of excess over $ 18000 39.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 8116, plus 62.00% of excess over $ 20000 41.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 9356, plus 66.00% of excess over $ 22000 44.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 11996, plus 67.00% of excess over $ 26000 48.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 16016, plus 68.00% of excess over $ 32000 51.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 20096, plus 72.00% of excess over $ 38000 54.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 24416, plus 75.00% of excess over $ 44000 56.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 28916, plus 77.00% of excess over $ 50000 59.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 36616, plus 80.00% of excess over $ 60000 62.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 44616, plus 83.00% of excess over $ 70000 65.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 52916, plus 85.00% of excess over $ 80000 67.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 61416, plus 88.00% of excess over $ 90000 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 70216, plus 90.00% of excess over $ 100000 74.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 115216, plus 91.00% of excess over $ 150000 78.84% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 160716, plus 92.00% of excess over $ 200000 80.36% <=> 92.00% effective overall tax rate as income goes to infinity
1953 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.642546817
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 17285 ................................... 22.20% of the taxable income 22.20% effective overall tax rate
Over $ 17285 but not over $ 34570 $ 3837, plus 24.60% of excess over $ 17285 23.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 34570 but not over $ 51855 $ 8089, plus 29.00% of excess over $ 34570 24.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 51855 but not over $ 69140 $ 13102, plus 34.00% of excess over $ 51855 26.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 69140 but not over $ 86425 $ 18979, plus 38.00% of excess over $ 69140 28.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 86425 but not over $ 103711 $ 25547, plus 42.00% of excess over $ 86425 30.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 103711 but not over $ 120996 $ 32807, plus 48.00% of excess over $ 103711 32.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 120996 but not over $ 138281 $ 41104, plus 53.00% of excess over $ 120996 35.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 138281 but not over $ 155566 $ 50265, plus 56.00% of excess over $ 138281 37.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 155566 but not over $ 172851 $ 59945, plus 59.00% of excess over $ 155566 39.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 172851 but not over $ 190136 $ 70143, plus 62.00% of excess over $ 172851 41.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 190136 but not over $ 224706 $ 80860, plus 66.00% of excess over $ 190136 44.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 224706 but not over $ 276561 $ 103676, plus 67.00% of excess over $ 224706 48.30% effective overall tax rate(computed on tax on middle of income range)
Over $ 276561 but not over $ 328417 $ 138419, plus 68.00% of excess over $ 276561 51.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 328417 but not over $ 380272 $ 173681, plus 72.00% of excess over $ 328417 54.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 380272 but not over $ 432127 $ 211016, plus 75.00% of excess over $ 380272 56.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 432127 but not over $ 518553 $ 249908, plus 77.00% of excess over $ 432127 59.57% effective overall tax rate(computed on tax on middle of income range)
Over $ 518553 but not over $ 604978 $ 316455, plus 80.00% of excess over $ 518553 62.49% effective overall tax rate(computed on tax on middle of income range)
Over $ 604978 but not over $ 691404 $ 385596, plus 83.00% of excess over $ 604978 65.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 691404 but not over $ 777829 $ 457329, plus 85.00% of excess over $ 691404 67.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 777829 but not over $ 864255 $ 530791, plus 88.00% of excess over $ 777829 69.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 864255 but not over $1296382 $ 606845, plus 90.00% of excess over $ 864255 74.17% effective overall tax rate(computed on tax on middle of income range)
Over $1296382 but not over $1728509 $ 995760, plus 91.00% of excess over $1296382 78.84% effective overall tax rate(computed on tax on middle of income range)
Over $1728509 ........................ $1388996, plus 92.00% of excess over $1728509 80.36% <=> 92.00% effective overall tax rate as income goes to infinity
1953 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2220 2000 percentage of taxable income= 22.20% for tax year 1953 percentage of 1954 taxes 111.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4505 4057 percentage of taxable income= 22.53% for tax year 1953 percentage of 1954 taxes 111.05%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6965 6257 percentage of taxable income= 23.22% for tax year 1953 percentage of 1954 taxes 111.32%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 9664 8684 percentage of taxable income= 24.16% for tax year 1953 percentage of 1954 taxes 111.28%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 12564 11284 percentage of taxable income= 25.13% for tax year 1953 percentage of 1954 taxes 111.34%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 15871 14226 percentage of taxable income= 26.45% for tax year 1953 percentage of 1954 taxes 111.57%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 19306 17280 percentage of taxable income= 27.58% for tax year 1953 percentage of 1954 taxes 111.72%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 23106 20680 percentage of taxable income= 28.88% for tax year 1953 percentage of 1954 taxes 111.73%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 27049 24249 percentage of taxable income= 30.05% for tax year 1953 percentage of 1954 taxes 111.54%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 31249 28049 percentage of taxable income= 31.25% for tax year 1953 percentage of 1954 taxes 111.41%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 56828 50981 percentage of taxable income= 37.89% for tax year 1953 percentage of 1954 taxes 111.47%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 87370 78540 percentage of taxable income= 43.68% for tax year 1953 percentage of 1954 taxes 111.24%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 120623 108849 percentage of taxable income= 48.25% for tax year 1953 percentage of 1954 taxes 110.82%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 154357 140614 percentage of taxable income= 51.45% for tax year 1953 percentage of 1954 taxes 109.77%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 189221 174075 percentage of taxable income= 54.06% for tax year 1953 percentage of 1954 taxes 108.70%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 225812 209251 percentage of taxable income= 56.45% for tax year 1953 percentage of 1954 taxes 107.91%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 263670 245884 percentage of taxable income= 58.59% for tax year 1953 percentage of 1954 taxes 107.23%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 302170 283384 percentage of taxable income= 60.43% for tax year 1953 percentage of 1954 taxes 106.63%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 381613 360943 percentage of taxable income= 63.60% for tax year 1953 percentage of 1954 taxes 105.73%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 464636 442341 percentage of taxable income= 66.38% for tax year 1953 percentage of 1954 taxes 105.04%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 550301 527179 percentage of taxable income= 68.79% for tax year 1953 percentage of 1954 taxes 104.39%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 639016 615023 percentage of taxable income= 71.00% for tax year 1953 percentage of 1954 taxes 103.90%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 729016 704023 percentage of taxable income= 72.90% for tax year 1953 percentage of 1954 taxes 103.55%
1954 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1954 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.578289963
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 17157 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 17157 but not over $ 34313 $ 3431, plus 22.00% of excess over $ 17157 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 34313 but not over $ 51470 $ 7206, plus 26.00% of excess over $ 34313 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 51470 but not over $ 68626 $ 11666, plus 30.00% of excess over $ 51470 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 68626 but not over $ 85783 $ 16813, plus 34.00% of excess over $ 68626 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 85783 but not over $ 102939 $ 22647, plus 38.00% of excess over $ 85783 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 102939 but not over $ 120096 $ 29166, plus 43.00% of excess over $ 102939 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 120096 but not over $ 137253 $ 36544, plus 47.00% of excess over $ 120096 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 137253 but not over $ 154409 $ 44607, plus 50.00% of excess over $ 137253 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 154409 but not over $ 171566 $ 53185, plus 53.00% of excess over $ 154409 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 171566 but not over $ 188722 $ 62278, plus 56.00% of excess over $ 171566 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 188722 but not over $ 223036 $ 71886, plus 59.00% of excess over $ 188722 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 223036 but not over $ 274505 $ 92131, plus 62.00% of excess over $ 223036 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 274505 but not over $ 325975 $ 124042, plus 65.00% of excess over $ 274505 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 325975 but not over $ 377445 $ 157497, plus 69.00% of excess over $ 325975 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 377445 but not over $ 428914 $ 193012, plus 72.00% of excess over $ 377445 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 428914 but not over $ 514697 $ 230070, plus 75.00% of excess over $ 428914 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 514697 but not over $ 600480 $ 294407, plus 78.00% of excess over $ 514697 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 600480 but not over $ 686263 $ 361318, plus 81.00% of excess over $ 600480 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 686263 but not over $ 772046 $ 430802, plus 84.00% of excess over $ 686263 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 772046 but not over $ 857829 $ 502859, plus 87.00% of excess over $ 772046 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 857829 but not over $1286743 $ 577490, plus 89.00% of excess over $ 857829 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1286743 but not over $1715658 $ 959224, plus 90.00% of excess over $1286743 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1715658 ........................ $1345247, plus 91.00% of excess over $1715658 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1954 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4057 4057 percentage of taxable income= 20.28% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6257 6257 percentage of taxable income= 20.86% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8684 8684 percentage of taxable income= 21.71% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11284 11284 percentage of taxable income= 22.57% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14226 14226 percentage of taxable income= 23.71% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17280 17280 percentage of taxable income= 24.69% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20680 20680 percentage of taxable income= 25.85% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24249 24249 percentage of taxable income= 26.94% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28049 28049 percentage of taxable income= 28.05% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 50981 50981 percentage of taxable income= 33.99% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 78540 78540 percentage of taxable income= 39.27% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 108849 108849 percentage of taxable income= 43.54% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 140614 140614 percentage of taxable income= 46.87% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 174075 174075 percentage of taxable income= 49.74% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 209251 209251 percentage of taxable income= 52.31% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 245884 245884 percentage of taxable income= 54.64% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 283384 283384 percentage of taxable income= 56.68% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 360943 360943 percentage of taxable income= 60.16% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 442341 442341 percentage of taxable income= 63.19% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 527179 527179 percentage of taxable income= 65.90% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 615023 615023 percentage of taxable income= 68.34% for tax year 1954 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 704023 704023 percentage of taxable income= 70.40% for tax year 1954 percentage of 1954 taxes 100.00%
1955 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1955 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.610298507
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 17221 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 17221 but not over $ 34441 $ 3444, plus 22.00% of excess over $ 17221 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 34441 but not over $ 51662 $ 7233, plus 26.00% of excess over $ 34441 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 51662 but not over $ 68882 $ 11710, plus 30.00% of excess over $ 51662 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 68882 but not over $ 86103 $ 16876, plus 34.00% of excess over $ 68882 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 86103 but not over $ 103324 $ 22731, plus 38.00% of excess over $ 86103 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 103324 but not over $ 120544 $ 29275, plus 43.00% of excess over $ 103324 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 120544 but not over $ 137765 $ 36680, plus 47.00% of excess over $ 120544 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 137765 but not over $ 154985 $ 44774, plus 50.00% of excess over $ 137765 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 154985 but not over $ 172206 $ 53384, plus 53.00% of excess over $ 154985 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 172206 but not over $ 189427 $ 62511, plus 56.00% of excess over $ 172206 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 189427 but not over $ 223868 $ 72154, plus 59.00% of excess over $ 189427 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 223868 but not over $ 275530 $ 92475, plus 62.00% of excess over $ 223868 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 275530 but not over $ 327191 $ 124505, plus 65.00% of excess over $ 275530 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 327191 but not over $ 378853 $ 158085, plus 69.00% of excess over $ 327191 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 378853 but not over $ 430515 $ 193732, plus 72.00% of excess over $ 378853 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 430515 but not over $ 516618 $ 230928, plus 75.00% of excess over $ 430515 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 516618 but not over $ 602721 $ 295505, plus 78.00% of excess over $ 516618 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 602721 but not over $ 688824 $ 362666, plus 81.00% of excess over $ 602721 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 688824 but not over $ 774927 $ 432409, plus 84.00% of excess over $ 688824 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 774927 but not over $ 861030 $ 504736, plus 87.00% of excess over $ 774927 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 861030 but not over $1291545 $ 579645, plus 89.00% of excess over $ 861030 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1291545 but not over $1722060 $ 962804, plus 90.00% of excess over $1291545 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1722060 ........................ $1350267, plus 91.00% of excess over $1722060 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1955 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1955 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4056 4057 percentage of taxable income= 20.28% for tax year 1955 percentage of 1954 taxes 99.97%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6256 6257 percentage of taxable income= 20.85% for tax year 1955 percentage of 1954 taxes 99.98%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8678 8684 percentage of taxable income= 21.69% for tax year 1955 percentage of 1954 taxes 99.93%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11278 11284 percentage of taxable income= 22.56% for tax year 1955 percentage of 1954 taxes 99.94%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14211 14226 percentage of taxable income= 23.69% for tax year 1955 percentage of 1954 taxes 99.90%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17256 17280 percentage of taxable income= 24.65% for tax year 1955 percentage of 1954 taxes 99.86%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20656 20680 percentage of taxable income= 25.82% for tax year 1955 percentage of 1954 taxes 99.88%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24212 24249 percentage of taxable income= 26.90% for tax year 1955 percentage of 1954 taxes 99.85%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28012 28049 percentage of taxable income= 28.01% for tax year 1955 percentage of 1954 taxes 99.87%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 50891 50981 percentage of taxable income= 33.93% for tax year 1955 percentage of 1954 taxes 99.82%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 78393 78540 percentage of taxable income= 39.20% for tax year 1955 percentage of 1954 taxes 99.81%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 108677 108849 percentage of taxable income= 43.47% for tax year 1955 percentage of 1954 taxes 99.84%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 140411 140614 percentage of taxable income= 46.80% for tax year 1955 percentage of 1954 taxes 99.86%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 173823 174075 percentage of taxable income= 49.66% for tax year 1955 percentage of 1954 taxes 99.86%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 208957 209251 percentage of taxable income= 52.24% for tax year 1955 percentage of 1954 taxes 99.86%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 245542 245884 percentage of taxable income= 54.56% for tax year 1955 percentage of 1954 taxes 99.86%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 283042 283384 percentage of taxable income= 56.61% for tax year 1955 percentage of 1954 taxes 99.88%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 360543 360943 percentage of taxable income= 60.09% for tax year 1955 percentage of 1954 taxes 99.89%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 441797 442341 percentage of taxable income= 63.11% for tax year 1955 percentage of 1954 taxes 99.88%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 526549 527179 percentage of taxable income= 65.82% for tax year 1955 percentage of 1954 taxes 99.88%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 614329 615023 percentage of taxable income= 68.26% for tax year 1955 percentage of 1954 taxes 99.89%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 703329 704023 percentage of taxable income= 70.33% for tax year 1955 percentage of 1954 taxes 99.90%
1956 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1956 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.483676470
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 16967 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 16967 but not over $ 33935 $ 3393, plus 22.00% of excess over $ 16967 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 33935 but not over $ 50902 $ 7126, plus 26.00% of excess over $ 33935 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 50902 but not over $ 67869 $ 11538, plus 30.00% of excess over $ 50902 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 67869 but not over $ 84837 $ 16628, plus 34.00% of excess over $ 67869 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 84837 but not over $ 101804 $ 22397, plus 38.00% of excess over $ 84837 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 101804 but not over $ 118771 $ 28844, plus 43.00% of excess over $ 101804 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 118771 but not over $ 135739 $ 36140, plus 47.00% of excess over $ 118771 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 135739 but not over $ 152706 $ 44115, plus 50.00% of excess over $ 135739 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 152706 but not over $ 169674 $ 52599, plus 53.00% of excess over $ 152706 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 169674 but not over $ 186641 $ 61591, plus 56.00% of excess over $ 169674 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 186641 but not over $ 220576 $ 71093, plus 59.00% of excess over $ 186641 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 220576 but not over $ 271478 $ 91115, plus 62.00% of excess over $ 220576 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 271478 but not over $ 322380 $ 122674, plus 65.00% of excess over $ 271478 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 322380 but not over $ 373282 $ 155760, plus 69.00% of excess over $ 322380 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 373282 but not over $ 424184 $ 190883, plus 72.00% of excess over $ 373282 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 424184 but not over $ 509021 $ 227532, plus 75.00% of excess over $ 424184 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 509021 but not over $ 593857 $ 291160, plus 78.00% of excess over $ 509021 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 593857 but not over $ 678694 $ 357332, plus 81.00% of excess over $ 593857 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 678694 but not over $ 763531 $ 426050, plus 84.00% of excess over $ 678694 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 763531 but not over $ 848368 $ 497313, plus 87.00% of excess over $ 763531 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 848368 but not over $1272551 $ 571121, plus 89.00% of excess over $ 848368 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1272551 but not over $1696735 $ 948645, plus 90.00% of excess over $1272551 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1696735 ........................ $1330410, plus 91.00% of excess over $1696735 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1956 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1956 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4061 4057 percentage of taxable income= 20.30% for tax year 1956 percentage of 1954 taxes 100.09%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6261 6257 percentage of taxable income= 20.87% for tax year 1956 percentage of 1954 taxes 100.06%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8703 8684 percentage of taxable income= 21.76% for tax year 1956 percentage of 1954 taxes 100.22%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11303 11284 percentage of taxable income= 22.61% for tax year 1956 percentage of 1954 taxes 100.17%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14267 14226 percentage of taxable income= 23.78% for tax year 1956 percentage of 1954 taxes 100.29%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17352 17280 percentage of taxable income= 24.79% for tax year 1956 percentage of 1954 taxes 100.42%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20752 20680 percentage of taxable income= 25.94% for tax year 1956 percentage of 1954 taxes 100.35%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24359 24249 percentage of taxable income= 27.07% for tax year 1956 percentage of 1954 taxes 100.45%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28159 28049 percentage of taxable income= 28.16% for tax year 1956 percentage of 1954 taxes 100.39%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 51246 50981 percentage of taxable income= 34.16% for tax year 1956 percentage of 1954 taxes 100.52%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 78975 78540 percentage of taxable income= 39.49% for tax year 1956 percentage of 1954 taxes 100.55%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 109358 108849 percentage of taxable income= 43.74% for tax year 1956 percentage of 1954 taxes 100.47%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 141213 140614 percentage of taxable income= 47.07% for tax year 1956 percentage of 1954 taxes 100.43%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 174818 174075 percentage of taxable income= 49.95% for tax year 1956 percentage of 1954 taxes 100.43%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 210120 209251 percentage of taxable income= 52.53% for tax year 1956 percentage of 1954 taxes 100.42%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 246894 245884 percentage of taxable income= 54.87% for tax year 1956 percentage of 1954 taxes 100.41%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 284394 283384 percentage of taxable income= 56.88% for tax year 1956 percentage of 1954 taxes 100.36%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 362308 360943 percentage of taxable income= 60.38% for tax year 1956 percentage of 1954 taxes 100.38%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 443947 442341 percentage of taxable income= 63.42% for tax year 1956 percentage of 1954 taxes 100.36%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 529041 527179 percentage of taxable income= 66.13% for tax year 1956 percentage of 1954 taxes 100.35%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 617074 615023 percentage of taxable income= 68.56% for tax year 1956 percentage of 1954 taxes 100.33%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 706074 704023 percentage of taxable income= 70.61% for tax year 1956 percentage of 1954 taxes 100.29%
1957 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1957 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 8.211957295
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 16424 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 16424 but not over $ 32848 $ 3285, plus 22.00% of excess over $ 16424 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 32848 but not over $ 49272 $ 6898, plus 26.00% of excess over $ 32848 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 49272 but not over $ 65696 $ 11168, plus 30.00% of excess over $ 49272 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 65696 but not over $ 82120 $ 16095, plus 34.00% of excess over $ 65696 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 82120 but not over $ 98543 $ 21680, plus 38.00% of excess over $ 82120 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 98543 but not over $ 114967 $ 27921, plus 43.00% of excess over $ 98543 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 114967 but not over $ 131391 $ 34983, plus 47.00% of excess over $ 114967 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 131391 but not over $ 147815 $ 42702, plus 50.00% of excess over $ 131391 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 147815 but not over $ 164239 $ 50914, plus 53.00% of excess over $ 147815 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 164239 but not over $ 180663 $ 59619, plus 56.00% of excess over $ 164239 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 180663 but not over $ 213511 $ 68816, plus 59.00% of excess over $ 180663 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 213511 but not over $ 262783 $ 88196, plus 62.00% of excess over $ 213511 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 262783 but not over $ 312054 $ 118745, plus 65.00% of excess over $ 262783 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 312054 but not over $ 361326 $ 150772, plus 69.00% of excess over $ 312054 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 361326 but not over $ 410598 $ 184769, plus 72.00% of excess over $ 361326 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 410598 but not over $ 492717 $ 220245, plus 75.00% of excess over $ 410598 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 492717 but not over $ 574837 $ 281834, plus 78.00% of excess over $ 492717 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 574837 but not over $ 656957 $ 345888, plus 81.00% of excess over $ 574837 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 656957 but not over $ 739076 $ 412404, plus 84.00% of excess over $ 656957 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 739076 but not over $ 821196 $ 481385, plus 87.00% of excess over $ 739076 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 821196 but not over $1231794 $ 552829, plus 89.00% of excess over $ 821196 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1231794 but not over $1642391 $ 918261, plus 90.00% of excess over $1231794 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1642391 ........................ $1287799, plus 91.00% of excess over $1642391 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1957 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1957 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4072 4057 percentage of taxable income= 20.36% for tax year 1957 percentage of 1954 taxes 100.36%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6272 6257 percentage of taxable income= 20.91% for tax year 1957 percentage of 1954 taxes 100.23%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8758 8684 percentage of taxable income= 21.89% for tax year 1957 percentage of 1954 taxes 100.84%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11387 11284 percentage of taxable income= 22.77% for tax year 1957 percentage of 1954 taxes 100.91%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14387 14226 percentage of taxable income= 23.98% for tax year 1957 percentage of 1954 taxes 101.13%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17559 17280 percentage of taxable income= 25.08% for tax year 1957 percentage of 1954 taxes 101.61%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20959 20680 percentage of taxable income= 26.20% for tax year 1957 percentage of 1954 taxes 101.35%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24674 24249 percentage of taxable income= 27.42% for tax year 1957 percentage of 1954 taxes 101.75%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28547 28049 percentage of taxable income= 28.55% for tax year 1957 percentage of 1954 taxes 101.77%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 52072 50981 percentage of taxable income= 34.71% for tax year 1957 percentage of 1954 taxes 102.14%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 80225 78540 percentage of taxable income= 40.11% for tax year 1957 percentage of 1954 taxes 102.15%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 110820 108849 percentage of taxable income= 44.33% for tax year 1957 percentage of 1954 taxes 101.81%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 142936 140614 percentage of taxable income= 47.65% for tax year 1957 percentage of 1954 taxes 101.65%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 176954 174075 percentage of taxable income= 50.56% for tax year 1957 percentage of 1954 taxes 101.65%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 212614 209251 percentage of taxable income= 53.15% for tax year 1957 percentage of 1954 taxes 101.61%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 249796 245884 percentage of taxable income= 55.51% for tax year 1957 percentage of 1954 taxes 101.59%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 287515 283384 percentage of taxable income= 57.50% for tax year 1957 percentage of 1954 taxes 101.46%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 366270 360943 percentage of taxable income= 61.04% for tax year 1957 percentage of 1954 taxes 101.48%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 448561 442341 percentage of taxable income= 64.08% for tax year 1957 percentage of 1954 taxes 101.41%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 534389 527179 percentage of taxable income= 66.80% for tax year 1957 percentage of 1954 taxes 101.37%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 622965 615023 percentage of taxable income= 69.22% for tax year 1957 percentage of 1954 taxes 101.29%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 711965 704023 percentage of taxable income= 71.20% for tax year 1957 percentage of 1954 taxes 101.13%
1958 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1958 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.984636678
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 15969 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 15969 but not over $ 31939 $ 3194, plus 22.00% of excess over $ 15969 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 31939 but not over $ 47908 $ 6707, plus 26.00% of excess over $ 31939 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 47908 but not over $ 63877 $ 10859, plus 30.00% of excess over $ 47908 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 63877 but not over $ 79846 $ 15650, plus 34.00% of excess over $ 63877 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 79846 but not over $ 95816 $ 21079, plus 38.00% of excess over $ 79846 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 95816 but not over $ 111785 $ 27148, plus 43.00% of excess over $ 95816 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 111785 but not over $ 127754 $ 34015, plus 47.00% of excess over $ 111785 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 127754 but not over $ 143723 $ 41520, plus 50.00% of excess over $ 127754 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 143723 but not over $ 159693 $ 49505, plus 53.00% of excess over $ 143723 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 159693 but not over $ 175662 $ 57968, plus 56.00% of excess over $ 159693 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 175662 but not over $ 207601 $ 66911, plus 59.00% of excess over $ 175662 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 207601 but not over $ 255508 $ 85755, plus 62.00% of excess over $ 207601 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 255508 but not over $ 303416 $ 115458, plus 65.00% of excess over $ 255508 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 303416 but not over $ 351324 $ 146598, plus 69.00% of excess over $ 303416 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 351324 but not over $ 399232 $ 179654, plus 72.00% of excess over $ 351324 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 399232 but not over $ 479078 $ 214148, plus 75.00% of excess over $ 399232 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 479078 but not over $ 558925 $ 274033, plus 78.00% of excess over $ 479078 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 558925 but not over $ 638771 $ 336313, plus 81.00% of excess over $ 558925 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 638771 but not over $ 718617 $ 400988, plus 84.00% of excess over $ 638771 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 718617 but not over $ 798464 $ 468059, plus 87.00% of excess over $ 718617 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 798464 but not over $1197696 $ 537526, plus 89.00% of excess over $ 798464 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1197696 but not over $1596927 $ 892842, plus 90.00% of excess over $1197696 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1596927 ........................ $1252151, plus 91.00% of excess over $1596927 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1958 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1958 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4081 4057 percentage of taxable income= 20.40% for tax year 1958 percentage of 1954 taxes 100.59%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6281 6257 percentage of taxable income= 20.94% for tax year 1958 percentage of 1954 taxes 100.38%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8803 8684 percentage of taxable income= 22.01% for tax year 1958 percentage of 1954 taxes 101.37%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11487 11284 percentage of taxable income= 22.97% for tax year 1958 percentage of 1954 taxes 101.79%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14487 14226 percentage of taxable income= 24.14% for tax year 1958 percentage of 1954 taxes 101.84%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17732 17280 percentage of taxable income= 25.33% for tax year 1958 percentage of 1954 taxes 102.61%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21138 20680 percentage of taxable income= 26.42% for tax year 1958 percentage of 1954 taxes 102.21%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24938 24249 percentage of taxable income= 27.71% for tax year 1958 percentage of 1954 taxes 102.84%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28947 28049 percentage of taxable income= 28.95% for tax year 1958 percentage of 1954 taxes 103.20%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 52831 50981 percentage of taxable income= 35.22% for tax year 1958 percentage of 1954 taxes 103.63%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 81271 78540 percentage of taxable income= 40.64% for tax year 1958 percentage of 1954 taxes 103.48%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 112043 108849 percentage of taxable income= 44.82% for tax year 1958 percentage of 1954 taxes 102.93%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 144377 140614 percentage of taxable income= 48.13% for tax year 1958 percentage of 1954 taxes 102.68%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 178741 174075 percentage of taxable income= 51.07% for tax year 1958 percentage of 1954 taxes 102.68%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 214724 209251 percentage of taxable income= 53.68% for tax year 1958 percentage of 1954 taxes 102.62%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 252224 245884 percentage of taxable income= 56.05% for tax year 1958 percentage of 1954 taxes 102.58%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 290352 283384 percentage of taxable income= 58.07% for tax year 1958 percentage of 1954 taxes 102.46%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 369584 360943 percentage of taxable income= 61.60% for tax year 1958 percentage of 1954 taxes 102.39%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 452421 442341 percentage of taxable income= 64.63% for tax year 1958 percentage of 1954 taxes 102.28%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 538893 527179 percentage of taxable income= 67.36% for tax year 1958 percentage of 1954 taxes 102.22%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 627893 615023 percentage of taxable income= 69.77% for tax year 1958 percentage of 1954 taxes 102.09%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 716893 704023 percentage of taxable income= 71.69% for tax year 1958 percentage of 1954 taxes 101.83%
1959 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1959 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.929759450
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 15860 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 15860 but not over $ 31719 $ 3172, plus 22.00% of excess over $ 15860 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 31719 but not over $ 47579 $ 6661, plus 26.00% of excess over $ 31719 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 47579 but not over $ 63438 $ 10784, plus 30.00% of excess over $ 47579 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 63438 but not over $ 79298 $ 15542, plus 34.00% of excess over $ 63438 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 79298 but not over $ 95157 $ 20935, plus 38.00% of excess over $ 79298 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 95157 but not over $ 111017 $ 26961, plus 43.00% of excess over $ 95157 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 111017 but not over $ 126876 $ 33781, plus 47.00% of excess over $ 111017 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 126876 but not over $ 142736 $ 41235, plus 50.00% of excess over $ 126876 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 142736 but not over $ 158595 $ 49165, plus 53.00% of excess over $ 142736 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 158595 but not over $ 174455 $ 57570, plus 56.00% of excess over $ 158595 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 174455 but not over $ 206174 $ 66451, plus 59.00% of excess over $ 174455 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 206174 but not over $ 253752 $ 85166, plus 62.00% of excess over $ 206174 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 253752 but not over $ 301331 $ 114664, plus 65.00% of excess over $ 253752 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 301331 but not over $ 348909 $ 145590, plus 69.00% of excess over $ 301331 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 348909 but not over $ 396488 $ 178420, plus 72.00% of excess over $ 348909 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 396488 but not over $ 475786 $ 212676, plus 75.00% of excess over $ 396488 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 475786 but not over $ 555083 $ 272149, plus 78.00% of excess over $ 475786 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 555083 but not over $ 634381 $ 334001, plus 81.00% of excess over $ 555083 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 634381 but not over $ 713678 $ 398233, plus 84.00% of excess over $ 634381 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 713678 but not over $ 792976 $ 464842, plus 87.00% of excess over $ 713678 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 792976 but not over $1189464 $ 533831, plus 89.00% of excess over $ 792976 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1189464 but not over $1585952 $ 886706, plus 90.00% of excess over $1189464 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1585952 ........................ $1243545, plus 91.00% of excess over $1585952 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1959 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1959 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4083 4057 percentage of taxable income= 20.41% for tax year 1959 percentage of 1954 taxes 100.64%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6283 6257 percentage of taxable income= 20.94% for tax year 1959 percentage of 1954 taxes 100.41%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8814 8684 percentage of taxable income= 22.04% for tax year 1959 percentage of 1954 taxes 101.49%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11511 11284 percentage of taxable income= 23.02% for tax year 1959 percentage of 1954 taxes 102.01%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14511 14226 percentage of taxable income= 24.18% for tax year 1959 percentage of 1954 taxes 102.01%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17773 17280 percentage of taxable income= 25.39% for tax year 1959 percentage of 1954 taxes 102.85%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21201 20680 percentage of taxable income= 26.50% for tax year 1959 percentage of 1954 taxes 102.52%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 25001 24249 percentage of taxable income= 27.78% for tax year 1959 percentage of 1954 taxes 103.10%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29044 28049 percentage of taxable income= 29.04% for tax year 1959 percentage of 1954 taxes 103.55%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 53015 50981 percentage of taxable income= 35.34% for tax year 1959 percentage of 1954 taxes 103.99%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 81523 78540 percentage of taxable income= 40.76% for tax year 1959 percentage of 1954 taxes 103.80%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 112338 108849 percentage of taxable income= 44.94% for tax year 1959 percentage of 1954 taxes 103.21%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 144725 140614 percentage of taxable income= 48.24% for tax year 1959 percentage of 1954 taxes 102.92%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 179205 174075 percentage of taxable income= 51.20% for tax year 1959 percentage of 1954 taxes 102.95%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 215310 209251 percentage of taxable income= 53.83% for tax year 1959 percentage of 1954 taxes 102.90%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 252810 245884 percentage of taxable income= 56.18% for tax year 1959 percentage of 1954 taxes 102.82%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 291037 283384 percentage of taxable income= 58.21% for tax year 1959 percentage of 1954 taxes 102.70%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 370384 360943 percentage of taxable income= 61.73% for tax year 1959 percentage of 1954 taxes 102.62%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 453353 442341 percentage of taxable income= 64.76% for tax year 1959 percentage of 1954 taxes 102.49%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 540083 527179 percentage of taxable income= 67.51% for tax year 1959 percentage of 1954 taxes 102.45%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 629083 615023 percentage of taxable income= 69.90% for tax year 1959 percentage of 1954 taxes 102.29%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 718083 704023 percentage of taxable income= 71.81% for tax year 1959 percentage of 1954 taxes 102.00%
1960 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1960 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.795810811
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 15592 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 15592 but not over $ 31183 $ 3118, plus 22.00% of excess over $ 15592 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 31183 but not over $ 46775 $ 6548, plus 26.00% of excess over $ 31183 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 46775 but not over $ 62366 $ 10602, plus 30.00% of excess over $ 46775 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 62366 but not over $ 77958 $ 15280, plus 34.00% of excess over $ 62366 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 77958 but not over $ 93550 $ 20581, plus 38.00% of excess over $ 77958 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 93550 but not over $ 109141 $ 26506, plus 43.00% of excess over $ 93550 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 109141 but not over $ 124733 $ 33210, plus 47.00% of excess over $ 109141 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 124733 but not over $ 140325 $ 40538, plus 50.00% of excess over $ 124733 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 140325 but not over $ 155916 $ 48334, plus 53.00% of excess over $ 140325 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 155916 but not over $ 171508 $ 56598, plus 56.00% of excess over $ 155916 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 171508 but not over $ 202691 $ 65329, plus 59.00% of excess over $ 171508 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 202691 but not over $ 249466 $ 83727, plus 62.00% of excess over $ 202691 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 249466 but not over $ 296241 $ 112727, plus 65.00% of excess over $ 249466 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 296241 but not over $ 343016 $ 143131, plus 69.00% of excess over $ 296241 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 343016 but not over $ 389791 $ 175406, plus 72.00% of excess over $ 343016 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 389791 but not over $ 467749 $ 209084, plus 75.00% of excess over $ 389791 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 467749 but not over $ 545707 $ 267552, plus 78.00% of excess over $ 467749 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 545707 but not over $ 623665 $ 328360, plus 81.00% of excess over $ 545707 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 623665 but not over $ 701623 $ 391506, plus 84.00% of excess over $ 623665 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 701623 but not over $ 779581 $ 456990, plus 87.00% of excess over $ 701623 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 779581 but not over $1169372 $ 524814, plus 89.00% of excess over $ 779581 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1169372 but not over $1559162 $ 871728, plus 90.00% of excess over $1169372 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1559162 ........................ $1222539, plus 91.00% of excess over $1559162 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1960 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1960 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4088 4057 percentage of taxable income= 20.44% for tax year 1960 percentage of 1954 taxes 100.77%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6288 6257 percentage of taxable income= 20.96% for tax year 1960 percentage of 1954 taxes 100.50%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8841 8684 percentage of taxable income= 22.10% for tax year 1960 percentage of 1954 taxes 101.80%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11570 11284 percentage of taxable income= 23.14% for tax year 1960 percentage of 1954 taxes 102.53%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14570 14226 percentage of taxable income= 24.28% for tax year 1960 percentage of 1954 taxes 102.42%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17875 17280 percentage of taxable income= 25.54% for tax year 1960 percentage of 1954 taxes 103.44%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21357 20680 percentage of taxable income= 26.70% for tax year 1960 percentage of 1954 taxes 103.27%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 25157 24249 percentage of taxable income= 27.95% for tax year 1960 percentage of 1954 taxes 103.74%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29279 28049 percentage of taxable income= 29.28% for tax year 1960 percentage of 1954 taxes 104.39%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 53462 50981 percentage of taxable income= 35.64% for tax year 1960 percentage of 1954 taxes 104.87%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 82139 78540 percentage of taxable income= 41.07% for tax year 1960 percentage of 1954 taxes 104.58%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 113075 108849 percentage of taxable income= 45.23% for tax year 1960 percentage of 1954 taxes 103.88%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 145725 140614 percentage of taxable income= 48.57% for tax year 1960 percentage of 1954 taxes 103.63%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 180434 174075 percentage of taxable income= 51.55% for tax year 1960 percentage of 1954 taxes 103.65%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 216741 209251 percentage of taxable income= 54.19% for tax year 1960 percentage of 1954 taxes 103.58%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 254241 245884 percentage of taxable income= 56.50% for tax year 1960 percentage of 1954 taxes 103.40%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 292708 283384 percentage of taxable income= 58.54% for tax year 1960 percentage of 1954 taxes 103.29%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 372337 360943 percentage of taxable income= 62.06% for tax year 1960 percentage of 1954 taxes 103.16%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 455627 442341 percentage of taxable income= 65.09% for tax year 1960 percentage of 1954 taxes 103.00%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 542987 527179 percentage of taxable income= 67.87% for tax year 1960 percentage of 1954 taxes 103.00%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 631987 615023 percentage of taxable income= 70.22% for tax year 1960 percentage of 1954 taxes 102.76%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 720987 704023 percentage of taxable income= 72.10% for tax year 1960 percentage of 1954 taxes 102.41%
1961 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1961 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.717591973
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 15435 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 15435 but not over $ 30870 $ 3087, plus 22.00% of excess over $ 15435 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 30870 but not over $ 46306 $ 6483, plus 26.00% of excess over $ 30870 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 46306 but not over $ 61741 $ 10496, plus 30.00% of excess over $ 46306 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 61741 but not over $ 77176 $ 15126, plus 34.00% of excess over $ 61741 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 77176 but not over $ 92611 $ 20374, plus 38.00% of excess over $ 77176 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 92611 but not over $ 108046 $ 26240, plus 43.00% of excess over $ 92611 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 108046 but not over $ 123481 $ 32877, plus 47.00% of excess over $ 108046 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 123481 but not over $ 138917 $ 40131, plus 50.00% of excess over $ 123481 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 138917 but not over $ 154352 $ 47849, plus 53.00% of excess over $ 138917 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 154352 but not over $ 169787 $ 56030, plus 56.00% of excess over $ 154352 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 169787 but not over $ 200657 $ 64673, plus 59.00% of excess over $ 169787 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 200657 but not over $ 246963 $ 82887, plus 62.00% of excess over $ 200657 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 246963 but not over $ 293268 $ 111596, plus 65.00% of excess over $ 246963 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 293268 but not over $ 339574 $ 141695, plus 69.00% of excess over $ 293268 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 339574 but not over $ 385880 $ 173646, plus 72.00% of excess over $ 339574 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 385880 but not over $ 463056 $ 206986, plus 75.00% of excess over $ 385880 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 463056 but not over $ 540231 $ 264868, plus 78.00% of excess over $ 463056 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 540231 but not over $ 617407 $ 325065, plus 81.00% of excess over $ 540231 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 617407 but not over $ 694583 $ 387577, plus 84.00% of excess over $ 617407 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 694583 but not over $ 771759 $ 452405, plus 87.00% of excess over $ 694583 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 771759 but not over $1157639 $ 519548, plus 89.00% of excess over $ 771759 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1157639 but not over $1543518 $ 862981, plus 90.00% of excess over $1157639 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1543518 ........................ $1210273, plus 91.00% of excess over $1543518 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1961 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1961 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4091 4057 percentage of taxable income= 20.46% for tax year 1961 percentage of 1954 taxes 100.85%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6291 6257 percentage of taxable income= 20.97% for tax year 1961 percentage of 1954 taxes 100.55%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8856 8684 percentage of taxable income= 22.14% for tax year 1961 percentage of 1954 taxes 101.98%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11604 11284 percentage of taxable income= 23.21% for tax year 1961 percentage of 1954 taxes 102.84%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14604 14226 percentage of taxable income= 24.34% for tax year 1961 percentage of 1954 taxes 102.66%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17935 17280 percentage of taxable income= 25.62% for tax year 1961 percentage of 1954 taxes 103.79%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21448 20680 percentage of taxable income= 26.81% for tax year 1961 percentage of 1954 taxes 103.71%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 25248 24249 percentage of taxable income= 28.05% for tax year 1961 percentage of 1954 taxes 104.12%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29417 28049 percentage of taxable income= 29.42% for tax year 1961 percentage of 1954 taxes 104.88%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 53723 50981 percentage of taxable income= 35.82% for tax year 1961 percentage of 1954 taxes 105.38%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 82499 78540 percentage of taxable income= 41.25% for tax year 1961 percentage of 1954 taxes 105.04%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 113570 108849 percentage of taxable income= 45.43% for tax year 1961 percentage of 1954 taxes 104.34%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 146340 140614 percentage of taxable income= 48.78% for tax year 1961 percentage of 1954 taxes 104.07%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 181153 174075 percentage of taxable income= 51.76% for tax year 1961 percentage of 1954 taxes 104.07%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 217576 209251 percentage of taxable income= 54.39% for tax year 1961 percentage of 1954 taxes 103.98%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 255076 245884 percentage of taxable income= 56.68% for tax year 1961 percentage of 1954 taxes 103.74%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 293684 283384 percentage of taxable income= 58.74% for tax year 1961 percentage of 1954 taxes 103.63%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 373478 360943 percentage of taxable income= 62.25% for tax year 1961 percentage of 1954 taxes 103.47%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 457118 442341 percentage of taxable income= 65.30% for tax year 1961 percentage of 1954 taxes 103.34%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 544683 527179 percentage of taxable income= 68.09% for tax year 1961 percentage of 1954 taxes 103.32%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 633683 615023 percentage of taxable income= 70.41% for tax year 1961 percentage of 1954 taxes 103.03%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 722683 704023 percentage of taxable income= 72.27% for tax year 1961 percentage of 1954 taxes 102.65%
1962 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1962 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.640927153
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 15282 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 15282 but not over $ 30564 $ 3056, plus 22.00% of excess over $ 15282 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 30564 but not over $ 45846 $ 6418, plus 26.00% of excess over $ 30564 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 45846 but not over $ 61127 $ 10392, plus 30.00% of excess over $ 45846 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 61127 but not over $ 76409 $ 14976, plus 34.00% of excess over $ 61127 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 76409 but not over $ 91691 $ 20172, plus 38.00% of excess over $ 76409 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 91691 but not over $ 106973 $ 25979, plus 43.00% of excess over $ 91691 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 106973 but not over $ 122255 $ 32550, plus 47.00% of excess over $ 106973 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 122255 but not over $ 137537 $ 39733, plus 50.00% of excess over $ 122255 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 137537 but not over $ 152819 $ 47374, plus 53.00% of excess over $ 137537 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 152819 but not over $ 168100 $ 55473, plus 56.00% of excess over $ 152819 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 168100 but not over $ 198664 $ 64031, plus 59.00% of excess over $ 168100 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 198664 but not over $ 244510 $ 82064, plus 62.00% of excess over $ 198664 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 244510 but not over $ 290355 $ 110488, plus 65.00% of excess over $ 244510 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 290355 but not over $ 336201 $ 140287, plus 69.00% of excess over $ 290355 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 336201 but not over $ 382046 $ 171921, plus 72.00% of excess over $ 336201 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 382046 but not over $ 458456 $ 204930, plus 75.00% of excess over $ 382046 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 458456 but not over $ 534865 $ 262237, plus 78.00% of excess over $ 458456 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 534865 but not over $ 611274 $ 321836, plus 81.00% of excess over $ 534865 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 611274 but not over $ 687683 $ 383727, plus 84.00% of excess over $ 611274 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 687683 but not over $ 764093 $ 447911, plus 87.00% of excess over $ 687683 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 764093 but not over $1146139 $ 514387, plus 89.00% of excess over $ 764093 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1146139 but not over $1528185 $ 854408, plus 90.00% of excess over $1146139 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1528185 ........................ $1198250, plus 91.00% of excess over $1528185 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1962 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1962 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4094 4057 percentage of taxable income= 20.47% for tax year 1962 percentage of 1954 taxes 100.92%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6294 6257 percentage of taxable income= 20.98% for tax year 1962 percentage of 1954 taxes 100.60%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8872 8684 percentage of taxable income= 22.18% for tax year 1962 percentage of 1954 taxes 102.16%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11638 11284 percentage of taxable income= 23.28% for tax year 1962 percentage of 1954 taxes 103.13%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14638 14226 percentage of taxable income= 24.40% for tax year 1962 percentage of 1954 taxes 102.90%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17993 17280 percentage of taxable income= 25.70% for tax year 1962 percentage of 1954 taxes 104.12%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21537 20680 percentage of taxable income= 26.92% for tax year 1962 percentage of 1954 taxes 104.14%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 25337 24249 percentage of taxable income= 28.15% for tax year 1962 percentage of 1954 taxes 104.48%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29552 28049 percentage of taxable income= 29.55% for tax year 1962 percentage of 1954 taxes 105.36%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 53979 50981 percentage of taxable income= 35.99% for tax year 1962 percentage of 1954 taxes 105.88%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 82892 78540 percentage of taxable income= 41.45% for tax year 1962 percentage of 1954 taxes 105.54%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 114057 108849 percentage of taxable income= 45.62% for tax year 1962 percentage of 1954 taxes 104.78%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 146942 140614 percentage of taxable income= 48.98% for tax year 1962 percentage of 1954 taxes 104.50%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 181856 174075 percentage of taxable income= 51.96% for tax year 1962 percentage of 1954 taxes 104.47%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 218395 209251 percentage of taxable income= 54.60% for tax year 1962 percentage of 1954 taxes 104.37%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 255895 245884 percentage of taxable income= 56.87% for tax year 1962 percentage of 1954 taxes 104.07%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 294641 283384 percentage of taxable income= 58.93% for tax year 1962 percentage of 1954 taxes 103.97%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 374595 360943 percentage of taxable income= 62.43% for tax year 1962 percentage of 1954 taxes 103.78%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 458627 442341 percentage of taxable income= 65.52% for tax year 1962 percentage of 1954 taxes 103.68%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 546345 527179 percentage of taxable income= 68.29% for tax year 1962 percentage of 1954 taxes 103.64%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 635345 615023 percentage of taxable income= 70.59% for tax year 1962 percentage of 1954 taxes 103.30%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 724345 704023 percentage of taxable income= 72.43% for tax year 1962 percentage of 1954 taxes 102.89%
1963 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2000 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 2000 but not over $ 4000 $ 400, plus 22.00% of excess over $ 2000 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 840, plus 26.00% of excess over $ 4000 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1360, plus 30.00% of excess over $ 6000 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1960, plus 34.00% of excess over $ 8000 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2640, plus 38.00% of excess over $ 10000 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3400, plus 43.00% of excess over $ 12000 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 4260, plus 47.00% of excess over $ 14000 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 5200, plus 50.00% of excess over $ 16000 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 6200, plus 53.00% of excess over $ 18000 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 7260, plus 56.00% of excess over $ 20000 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 8380, plus 59.00% of excess over $ 22000 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 10740, plus 62.00% of excess over $ 26000 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 14460, plus 65.00% of excess over $ 32000 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 18360, plus 69.00% of excess over $ 38000 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 22500, plus 72.00% of excess over $ 44000 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 26820, plus 75.00% of excess over $ 50000 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 34320, plus 78.00% of excess over $ 60000 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 42120, plus 81.00% of excess over $ 70000 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 50220, plus 84.00% of excess over $ 80000 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 58620, plus 87.00% of excess over $ 90000 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 150000 $ 67320, plus 89.00% of excess over $ 100000 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 150000 but not over $ 200000 $ 111820, plus 90.00% of excess over $ 150000 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 156820, plus 91.00% of excess over $ 200000 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1963 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.541045752
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 15082 ................................... 20.00% of the taxable income 20.00% effective overall tax rate
Over $ 15082 but not over $ 30164 $ 3016, plus 22.00% of excess over $ 15082 20.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 30164 but not over $ 45246 $ 6334, plus 26.00% of excess over $ 30164 22.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 45246 but not over $ 60328 $ 10256, plus 30.00% of excess over $ 45246 23.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60328 but not over $ 75410 $ 14780, plus 34.00% of excess over $ 60328 25.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 75410 but not over $ 90493 $ 19908, plus 38.00% of excess over $ 75410 27.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 90493 but not over $ 105575 $ 25640, plus 43.00% of excess over $ 90493 29.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 105575 but not over $ 120657 $ 32125, plus 47.00% of excess over $ 105575 31.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 120657 but not over $ 135739 $ 39213, plus 50.00% of excess over $ 120657 33.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 135739 but not over $ 150821 $ 46754, plus 53.00% of excess over $ 135739 35.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 150821 but not over $ 165903 $ 54748, plus 56.00% of excess over $ 150821 37.24% effective overall tax rate(computed on tax on middle of income range)
Over $ 165903 but not over $ 196067 $ 63194, plus 59.00% of excess over $ 165903 39.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 196067 but not over $ 241313 $ 80991, plus 62.00% of excess over $ 196067 43.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 241313 but not over $ 286560 $ 109044, plus 65.00% of excess over $ 241313 46.89% effective overall tax rate(computed on tax on middle of income range)
Over $ 286560 but not over $ 331806 $ 138454, plus 69.00% of excess over $ 286560 49.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 331806 but not over $ 377052 $ 169674, plus 72.00% of excess over $ 331806 52.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 377052 but not over $ 452463 $ 202251, plus 75.00% of excess over $ 377052 55.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 452463 but not over $ 527873 $ 258809, plus 78.00% of excess over $ 452463 58.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 527873 but not over $ 603284 $ 317629, plus 81.00% of excess over $ 527873 61.56% effective overall tax rate(computed on tax on middle of income range)
Over $ 603284 but not over $ 678694 $ 378711, plus 84.00% of excess over $ 603284 64.02% effective overall tax rate(computed on tax on middle of income range)
Over $ 678694 but not over $ 754105 $ 442056, plus 87.00% of excess over $ 678694 66.28% effective overall tax rate(computed on tax on middle of income range)
Over $ 754105 but not over $1131157 $ 507663, plus 89.00% of excess over $ 754105 71.66% effective overall tax rate(computed on tax on middle of income range)
Over $1131157 but not over $1508209 $ 843240, plus 90.00% of excess over $1131157 76.75% effective overall tax rate(computed on tax on middle of income range)
Over $1508209 ........................ $1182587, plus 91.00% of excess over $1508209 78.41% <=> 91.00% effective overall tax rate as income goes to infinity
1963 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 2000 2000 percentage of taxable income= 20.00% for tax year 1963 percentage of 1954 taxes 100.00%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 4098 4057 percentage of taxable income= 20.49% for tax year 1963 percentage of 1954 taxes 101.02%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 6298 6257 percentage of taxable income= 20.99% for tax year 1963 percentage of 1954 taxes 100.66%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8892 8684 percentage of taxable income= 22.23% for tax year 1963 percentage of 1954 taxes 102.39%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11682 11284 percentage of taxable income= 23.36% for tax year 1963 percentage of 1954 taxes 103.52%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14682 14226 percentage of taxable income= 24.47% for tax year 1963 percentage of 1954 taxes 103.21%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 18069 17280 percentage of taxable income= 25.81% for tax year 1963 percentage of 1954 taxes 104.56%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21652 20680 percentage of taxable income= 27.07% for tax year 1963 percentage of 1954 taxes 104.70%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 25452 24249 percentage of taxable income= 28.28% for tax year 1963 percentage of 1954 taxes 104.96%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29728 28049 percentage of taxable income= 29.73% for tax year 1963 percentage of 1954 taxes 105.98%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 54313 50981 percentage of taxable income= 36.21% for tax year 1963 percentage of 1954 taxes 106.54%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 83429 78540 percentage of taxable income= 41.71% for tax year 1963 percentage of 1954 taxes 106.23%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 114690 108849 percentage of taxable income= 45.88% for tax year 1963 percentage of 1954 taxes 105.37%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 147727 140614 percentage of taxable income= 49.24% for tax year 1963 percentage of 1954 taxes 105.06%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 182773 174075 percentage of taxable income= 52.22% for tax year 1963 percentage of 1954 taxes 105.00%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 219462 209251 percentage of taxable income= 54.87% for tax year 1963 percentage of 1954 taxes 104.88%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 256962 245884 percentage of taxable income= 57.10% for tax year 1963 percentage of 1954 taxes 104.51%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 295888 283384 percentage of taxable income= 59.18% for tax year 1963 percentage of 1954 taxes 104.41%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 376052 360943 percentage of taxable income= 62.68% for tax year 1963 percentage of 1954 taxes 104.19%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 460592 442341 percentage of taxable income= 65.80% for tax year 1963 percentage of 1954 taxes 104.13%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 548510 527179 percentage of taxable income= 68.56% for tax year 1963 percentage of 1954 taxes 104.05%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 637510 615023 percentage of taxable income= 70.83% for tax year 1963 percentage of 1954 taxes 103.66%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 726510 704023 percentage of taxable income= 72.65% for tax year 1963 percentage of 1954 taxes 103.19%
1964 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 16.00% of the taxable income 16.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 80, plus 16.50% of excess over $ 500 16.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 163, plus 17.50% of excess over $ 1000 16.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 250, plus 18.00% of excess over $ 1500 16.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 340, plus 20.00% of excess over $ 2000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 740, plus 23.50% of excess over $ 4000 19.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1210, plus 27.00% of excess over $ 6000 21.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1750, plus 30.50% of excess over $ 8000 22.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2360, plus 34.00% of excess over $ 10000 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 3040, plus 37.50% of excess over $ 12000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3790, plus 41.00% of excess over $ 14000 28.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4610, plus 44.50% of excess over $ 16000 29.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5500, plus 47.50% of excess over $ 18000 31.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6450, plus 50.50% of excess over $ 20000 33.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7460, plus 53.50% of excess over $ 22000 35.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9600, plus 56.00% of excess over $ 26000 38.90% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12960, plus 58.50% of excess over $ 32000 42.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 16470, plus 61.00% of excess over $ 38000 44.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 20130, plus 63.50% of excess over $ 44000 46.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 23940, plus 66.00% of excess over $ 50000 49.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 30540, plus 68.50% of excess over $ 60000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 37390, plus 71.00% of excess over $ 70000 54.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 44490, plus 73.50% of excess over $ 80000 56.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 51840, plus 75.00% of excess over $ 90000 58.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 but not over $ 200000 $ 59340, plus 76.50% of excess over $ 100000 65.06% effective overall tax rate(computed on tax on middle of income range)
Over $ 200000 ........................ $ 135840, plus 77.00% of excess over $ 200000 67.92% <=> 77.00% effective overall tax rate as income goes to infinity
1964 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.443741935
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 3722 ................................... 16.00% of the taxable income 16.00% effective overall tax rate
Over $ 3722 but not over $ 7444 $ 595, plus 16.50% of excess over $ 3722 16.17% effective overall tax rate(computed on tax on middle of income range)
Over $ 7444 but not over $ 11166 $ 1210, plus 17.50% of excess over $ 7444 16.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 11166 but not over $ 14887 $ 1861, plus 18.00% of excess over $ 11166 16.86% effective overall tax rate(computed on tax on middle of income range)
Over $ 14887 but not over $ 29775 $ 2531, plus 20.00% of excess over $ 14887 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 29775 but not over $ 44662 $ 5508, plus 23.50% of excess over $ 29775 19.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 44662 but not over $ 59550 $ 9007, plus 27.00% of excess over $ 44662 21.14% effective overall tax rate(computed on tax on middle of income range)
Over $ 59550 but not over $ 74437 $ 13027, plus 30.50% of excess over $ 59550 22.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 74437 but not over $ 89325 $ 17567, plus 34.00% of excess over $ 74437 24.55% effective overall tax rate(computed on tax on middle of income range)
Over $ 89325 but not over $ 104212 $ 22629, plus 37.50% of excess over $ 89325 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 104212 but not over $ 119100 $ 28212, plus 41.00% of excess over $ 104212 28.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 119100 but not over $ 133987 $ 34316, plus 44.50% of excess over $ 119100 29.74% effective overall tax rate(computed on tax on middle of income range)
Over $ 133987 but not over $ 148875 $ 40941, plus 47.50% of excess over $ 133987 31.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 148875 but not over $ 163762 $ 48012, plus 50.50% of excess over $ 148875 33.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 163762 but not over $ 193537 $ 55530, plus 53.50% of excess over $ 163762 35.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 193537 but not over $ 238200 $ 71460, plus 56.00% of excess over $ 193537 38.90% effective overall tax rate(computed on tax on middle of income range)
Over $ 238200 but not over $ 282862 $ 96471, plus 58.50% of excess over $ 238200 42.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 282862 but not over $ 327525 $ 122598, plus 61.00% of excess over $ 282862 44.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 327525 but not over $ 372187 $ 149843, plus 63.50% of excess over $ 327525 46.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 372187 but not over $ 446625 $ 178203, plus 66.00% of excess over $ 372187 49.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 446625 but not over $ 521062 $ 227332, plus 68.50% of excess over $ 446625 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 521062 but not over $ 595499 $ 278322, plus 71.00% of excess over $ 521062 54.59% effective overall tax rate(computed on tax on middle of income range)
Over $ 595499 but not over $ 669937 $ 331172, plus 73.50% of excess over $ 595499 56.66% effective overall tax rate(computed on tax on middle of income range)
Over $ 669937 but not over $ 744374 $ 385884, plus 75.00% of excess over $ 669937 58.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 744374 but not over $1488748 $ 441712, plus 76.50% of excess over $ 744374 65.06% effective overall tax rate(computed on tax on middle of income range)
Over $1488748 ........................ $1011158, plus 77.00% of excess over $1488748 67.92% <=> 77.00% effective overall tax rate as income goes to infinity
1964 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1657 2000 percentage of taxable income= 16.57% for tax year 1964 percentage of 1954 taxes 82.85%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3553 4057 percentage of taxable income= 17.77% for tax year 1964 percentage of 1954 taxes 87.59%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5561 6257 percentage of taxable income= 18.54% for tax year 1964 percentage of 1954 taxes 88.88%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7911 8684 percentage of taxable income= 19.78% for tax year 1964 percentage of 1954 taxes 91.10%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10448 11284 percentage of taxable income= 20.90% for tax year 1964 percentage of 1954 taxes 92.59%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13164 14226 percentage of taxable income= 21.94% for tax year 1964 percentage of 1954 taxes 92.54%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16214 17280 percentage of taxable income= 23.16% for tax year 1964 percentage of 1954 taxes 93.83%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19459 20680 percentage of taxable income= 24.32% for tax year 1964 percentage of 1954 taxes 94.09%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 22882 24249 percentage of taxable income= 25.42% for tax year 1964 percentage of 1954 taxes 94.36%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26632 28049 percentage of taxable income= 26.63% for tax year 1964 percentage of 1954 taxes 94.95%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 48580 50981 percentage of taxable income= 32.39% for tax year 1964 percentage of 1954 taxes 95.29%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 75079 78540 percentage of taxable income= 37.54% for tax year 1964 percentage of 1954 taxes 95.59%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 103374 108849 percentage of taxable income= 41.35% for tax year 1964 percentage of 1954 taxes 94.97%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 133052 140614 percentage of taxable income= 44.35% for tax year 1964 percentage of 1954 taxes 94.62%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 164114 174075 percentage of taxable income= 46.89% for tax year 1964 percentage of 1954 taxes 94.28%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 196560 209251 percentage of taxable income= 49.14% for tax year 1964 percentage of 1954 taxes 93.93%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 229644 245884 percentage of taxable income= 51.03% for tax year 1964 percentage of 1954 taxes 93.40%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 263894 283384 percentage of taxable income= 52.78% for tax year 1964 percentage of 1954 taxes 93.12%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 334480 360943 percentage of taxable income= 55.75% for tax year 1964 percentage of 1954 taxes 92.67%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 408431 442341 percentage of taxable income= 58.35% for tax year 1964 percentage of 1954 taxes 92.33%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 484265 527179 percentage of taxable income= 60.53% for tax year 1964 percentage of 1954 taxes 91.86%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 560765 615023 percentage of taxable income= 62.31% for tax year 1964 percentage of 1954 taxes 91.18%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 637265 704023 percentage of taxable income= 63.73% for tax year 1964 percentage of 1954 taxes 90.52%
1965 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 22.00% of excess over $ 4000 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1130, plus 25.00% of excess over $ 6000 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1630, plus 28.00% of excess over $ 8000 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2190, plus 32.00% of excess over $ 10000 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2830, plus 36.00% of excess over $ 12000 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3550, plus 39.00% of excess over $ 14000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4330, plus 42.00% of excess over $ 16000 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5170, plus 45.00% of excess over $ 18000 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6070, plus 48.00% of excess over $ 20000 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7030, plus 50.00% of excess over $ 22000 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9030, plus 53.00% of excess over $ 26000 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12210, plus 55.00% of excess over $ 32000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 15510, plus 58.00% of excess over $ 38000 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 18990, plus 60.00% of excess over $ 44000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 22590, plus 62.00% of excess over $ 50000 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 28790, plus 64.00% of excess over $ 60000 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 35190, plus 66.00% of excess over $ 70000 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 41790, plus 68.00% of excess over $ 80000 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 48590, plus 69.00% of excess over $ 90000 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 55490, plus 70.00% of excess over $ 100000 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1965 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.325587302
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 3663 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 3663 but not over $ 7326 $ 513, plus 15.00% of excess over $ 3663 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 7326 but not over $ 10988 $ 1062, plus 16.00% of excess over $ 7326 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 10988 but not over $ 14651 $ 1648, plus 17.00% of excess over $ 10988 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 14651 but not over $ 29302 $ 2271, plus 19.00% of excess over $ 14651 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 29302 but not over $ 43954 $ 5055, plus 22.00% of excess over $ 29302 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 43954 but not over $ 58605 $ 8278, plus 25.00% of excess over $ 43954 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 58605 but not over $ 73256 $ 11941, plus 28.00% of excess over $ 58605 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 73256 but not over $ 87907 $ 16043, plus 32.00% of excess over $ 73256 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 87907 but not over $ 102558 $ 20731, plus 36.00% of excess over $ 87907 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 102558 but not over $ 117209 $ 26006, plus 39.00% of excess over $ 102558 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 117209 but not over $ 131861 $ 31720, plus 42.00% of excess over $ 117209 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 131861 but not over $ 146512 $ 37873, plus 45.00% of excess over $ 131861 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 146512 but not over $ 161163 $ 44466, plus 48.00% of excess over $ 146512 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 161163 but not over $ 190465 $ 51499, plus 50.00% of excess over $ 161163 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 190465 but not over $ 234419 $ 66150, plus 53.00% of excess over $ 190465 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 234419 but not over $ 278372 $ 89445, plus 55.00% of excess over $ 234419 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 278372 but not over $ 322326 $ 113620, plus 58.00% of excess over $ 278372 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 322326 but not over $ 366279 $ 139113, plus 60.00% of excess over $ 322326 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 366279 but not over $ 439535 $ 165485, plus 62.00% of excess over $ 366279 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 439535 but not over $ 512791 $ 210904, plus 64.00% of excess over $ 439535 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 512791 but not over $ 586047 $ 257787, plus 66.00% of excess over $ 512791 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 586047 but not over $ 659303 $ 306136, plus 68.00% of excess over $ 586047 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 659303 but not over $ 732559 $ 355950, plus 69.00% of excess over $ 659303 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 732559 ........................ $ 406497, plus 70.00% of excess over $ 732559 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1965 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1490 2000 percentage of taxable income= 14.90% for tax year 1965 percentage of 1954 taxes 74.51%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3287 4057 percentage of taxable income= 16.44% for tax year 1965 percentage of 1954 taxes 81.03%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5208 6257 percentage of taxable income= 17.36% for tax year 1965 percentage of 1954 taxes 83.24%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7408 8684 percentage of taxable income= 18.52% for tax year 1965 percentage of 1954 taxes 85.30%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 9790 11284 percentage of taxable income= 19.58% for tax year 1965 percentage of 1954 taxes 86.75%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12331 14226 percentage of taxable income= 20.55% for tax year 1965 percentage of 1954 taxes 86.68%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15131 17280 percentage of taxable income= 21.62% for tax year 1965 percentage of 1954 taxes 87.56%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18201 20680 percentage of taxable income= 22.75% for tax year 1965 percentage of 1954 taxes 88.01%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 21485 24249 percentage of taxable income= 23.87% for tax year 1965 percentage of 1954 taxes 88.60%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25085 28049 percentage of taxable income= 25.08% for tax year 1965 percentage of 1954 taxes 89.43%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 46141 50981 percentage of taxable income= 30.76% for tax year 1965 percentage of 1954 taxes 90.51%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 71203 78540 percentage of taxable income= 35.60% for tax year 1965 percentage of 1954 taxes 90.66%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 98015 108849 percentage of taxable income= 39.21% for tax year 1965 percentage of 1954 taxes 90.05%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 126164 140614 percentage of taxable income= 42.05% for tax year 1965 percentage of 1954 taxes 89.72%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 155717 174075 percentage of taxable income= 44.49% for tax year 1965 percentage of 1954 taxes 89.45%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 186392 209251 percentage of taxable income= 46.60% for tax year 1965 percentage of 1954 taxes 89.08%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 217601 245884 percentage of taxable income= 48.36% for tax year 1965 percentage of 1954 taxes 88.50%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 249601 283384 percentage of taxable income= 49.92% for tax year 1965 percentage of 1954 taxes 88.08%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 315624 360943 percentage of taxable income= 52.60% for tax year 1965 percentage of 1954 taxes 87.44%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 384031 442341 percentage of taxable income= 54.86% for tax year 1965 percentage of 1954 taxes 86.82%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 453706 527179 percentage of taxable income= 56.71% for tax year 1965 percentage of 1954 taxes 86.06%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 523706 615023 percentage of taxable income= 58.19% for tax year 1965 percentage of 1954 taxes 85.15%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 593706 704023 percentage of taxable income= 59.37% for tax year 1965 percentage of 1954 taxes 84.33%
1966 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 22.00% of excess over $ 4000 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1130, plus 25.00% of excess over $ 6000 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1630, plus 28.00% of excess over $ 8000 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2190, plus 32.00% of excess over $ 10000 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2830, plus 36.00% of excess over $ 12000 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3550, plus 39.00% of excess over $ 14000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4330, plus 42.00% of excess over $ 16000 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5170, plus 45.00% of excess over $ 18000 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6070, plus 48.00% of excess over $ 20000 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7030, plus 50.00% of excess over $ 22000 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9030, plus 53.00% of excess over $ 26000 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12210, plus 55.00% of excess over $ 32000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 15510, plus 58.00% of excess over $ 38000 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 18990, plus 60.00% of excess over $ 44000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 22590, plus 62.00% of excess over $ 50000 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 28790, plus 64.00% of excess over $ 60000 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 35190, plus 66.00% of excess over $ 70000 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 41790, plus 68.00% of excess over $ 80000 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 48590, plus 69.00% of excess over $ 90000 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 55490, plus 70.00% of excess over $ 100000 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1966 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 7.122098765
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 3561 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 3561 but not over $ 7122 $ 499, plus 15.00% of excess over $ 3561 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 7122 but not over $ 10683 $ 1033, plus 16.00% of excess over $ 7122 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 10683 but not over $ 14244 $ 1602, plus 17.00% of excess over $ 10683 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 14244 but not over $ 28488 $ 2208, plus 19.00% of excess over $ 14244 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 28488 but not over $ 42733 $ 4914, plus 22.00% of excess over $ 28488 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 42733 but not over $ 56977 $ 8048, plus 25.00% of excess over $ 42733 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 56977 but not over $ 71221 $ 11609, plus 28.00% of excess over $ 56977 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 71221 but not over $ 85465 $ 15597, plus 32.00% of excess over $ 71221 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 85465 but not over $ 99709 $ 20156, plus 36.00% of excess over $ 85465 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 99709 but not over $ 113954 $ 25283, plus 39.00% of excess over $ 99709 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 113954 but not over $ 128198 $ 30839, plus 42.00% of excess over $ 113954 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 128198 but not over $ 142442 $ 36821, plus 45.00% of excess over $ 128198 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 142442 but not over $ 156686 $ 43231, plus 48.00% of excess over $ 142442 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 156686 but not over $ 185175 $ 50068, plus 50.00% of excess over $ 156686 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 185175 but not over $ 227907 $ 64313, plus 53.00% of excess over $ 185175 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 227907 but not over $ 270640 $ 86961, plus 55.00% of excess over $ 227907 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 270640 but not over $ 313372 $ 110464, plus 58.00% of excess over $ 270640 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 313372 but not over $ 356105 $ 135249, plus 60.00% of excess over $ 313372 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 356105 but not over $ 427326 $ 160888, plus 62.00% of excess over $ 356105 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 427326 but not over $ 498547 $ 205045, plus 64.00% of excess over $ 427326 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 498547 but not over $ 569768 $ 250627, plus 66.00% of excess over $ 498547 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 569768 but not over $ 640989 $ 297633, plus 68.00% of excess over $ 569768 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 640989 but not over $ 712210 $ 346063, plus 69.00% of excess over $ 640989 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 712210 ........................ $ 395205, plus 70.00% of excess over $ 712210 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1966 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1493 2000 percentage of taxable income= 14.93% for tax year 1966 percentage of 1954 taxes 74.66%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3301 4057 percentage of taxable income= 16.51% for tax year 1966 percentage of 1954 taxes 81.38%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5247 6257 percentage of taxable income= 17.49% for tax year 1966 percentage of 1954 taxes 83.86%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7447 8684 percentage of taxable income= 18.62% for tax year 1966 percentage of 1954 taxes 85.75%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 9865 11284 percentage of taxable income= 19.73% for tax year 1966 percentage of 1954 taxes 87.42%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12456 14226 percentage of taxable income= 20.76% for tax year 1966 percentage of 1954 taxes 87.56%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15256 17280 percentage of taxable income= 21.79% for tax year 1966 percentage of 1954 taxes 88.28%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18407 20680 percentage of taxable income= 23.01% for tax year 1966 percentage of 1954 taxes 89.01%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 21788 24249 percentage of taxable income= 24.21% for tax year 1966 percentage of 1954 taxes 89.85%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25397 28049 percentage of taxable income= 25.40% for tax year 1966 percentage of 1954 taxes 90.54%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 46859 50981 percentage of taxable income= 31.24% for tax year 1966 percentage of 1954 taxes 91.91%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 72170 78540 percentage of taxable income= 36.09% for tax year 1966 percentage of 1954 taxes 91.89%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 99112 108849 percentage of taxable income= 39.64% for tax year 1966 percentage of 1954 taxes 91.05%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 127493 140614 percentage of taxable income= 42.50% for tax year 1966 percentage of 1954 taxes 90.67%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 157225 174075 percentage of taxable income= 44.92% for tax year 1966 percentage of 1954 taxes 90.32%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 188103 209251 percentage of taxable income= 47.03% for tax year 1966 percentage of 1954 taxes 89.89%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 219557 245884 percentage of taxable income= 48.79% for tax year 1966 percentage of 1954 taxes 89.29%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 251586 283384 percentage of taxable income= 50.32% for tax year 1966 percentage of 1954 taxes 88.78%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 318190 360943 percentage of taxable income= 53.03% for tax year 1966 percentage of 1954 taxes 88.16%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 386780 442341 percentage of taxable income= 55.25% for tax year 1966 percentage of 1954 taxes 87.44%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 456658 527179 percentage of taxable income= 57.08% for tax year 1966 percentage of 1954 taxes 86.62%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 526658 615023 percentage of taxable income= 58.52% for tax year 1966 percentage of 1954 taxes 85.63%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 596658 704023 percentage of taxable income= 59.67% for tax year 1966 percentage of 1954 taxes 84.75%
1967 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 22.00% of excess over $ 4000 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1130, plus 25.00% of excess over $ 6000 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1630, plus 28.00% of excess over $ 8000 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2190, plus 32.00% of excess over $ 10000 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2830, plus 36.00% of excess over $ 12000 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3550, plus 39.00% of excess over $ 14000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4330, plus 42.00% of excess over $ 16000 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5170, plus 45.00% of excess over $ 18000 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6070, plus 48.00% of excess over $ 20000 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7030, plus 50.00% of excess over $ 22000 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9030, plus 53.00% of excess over $ 26000 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12210, plus 55.00% of excess over $ 32000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 15510, plus 58.00% of excess over $ 38000 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 18990, plus 60.00% of excess over $ 44000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 22590, plus 62.00% of excess over $ 50000 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 28790, plus 64.00% of excess over $ 60000 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 35190, plus 66.00% of excess over $ 70000 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 41790, plus 68.00% of excess over $ 80000 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 48590, plus 69.00% of excess over $ 90000 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 55490, plus 70.00% of excess over $ 100000 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1967 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 6.908862275
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 3454 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 3454 but not over $ 6909 $ 484, plus 15.00% of excess over $ 3454 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 6909 but not over $ 10363 $ 1002, plus 16.00% of excess over $ 6909 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 10363 but not over $ 13818 $ 1554, plus 17.00% of excess over $ 10363 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 13818 but not over $ 27635 $ 2142, plus 19.00% of excess over $ 13818 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 27635 but not over $ 41453 $ 4767, plus 22.00% of excess over $ 27635 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 41453 but not over $ 55271 $ 7807, plus 25.00% of excess over $ 41453 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 55271 but not over $ 69089 $ 11261, plus 28.00% of excess over $ 55271 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 69089 but not over $ 82906 $ 15130, plus 32.00% of excess over $ 69089 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 82906 but not over $ 96724 $ 19552, plus 36.00% of excess over $ 82906 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 96724 but not over $ 110542 $ 24526, plus 39.00% of excess over $ 96724 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 110542 but not over $ 124360 $ 29915, plus 42.00% of excess over $ 110542 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 124360 but not over $ 138177 $ 35719, plus 45.00% of excess over $ 124360 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 138177 but not over $ 151995 $ 41937, plus 48.00% of excess over $ 138177 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 151995 but not over $ 179630 $ 48569, plus 50.00% of excess over $ 151995 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 179630 but not over $ 221084 $ 62387, plus 53.00% of excess over $ 179630 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 221084 but not over $ 262537 $ 84357, plus 55.00% of excess over $ 221084 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 262537 but not over $ 303990 $ 107156, plus 58.00% of excess over $ 262537 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 303990 but not over $ 345443 $ 131199, plus 60.00% of excess over $ 303990 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 345443 but not over $ 414532 $ 156071, plus 62.00% of excess over $ 345443 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 414532 but not over $ 483620 $ 198906, plus 64.00% of excess over $ 414532 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 483620 but not over $ 552709 $ 243123, plus 66.00% of excess over $ 483620 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 552709 but not over $ 621798 $ 288721, plus 68.00% of excess over $ 552709 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 621798 but not over $ 690886 $ 335702, plus 69.00% of excess over $ 621798 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 690886 ........................ $ 383373, plus 70.00% of excess over $ 690886 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1967 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1496 2000 percentage of taxable income= 14.96% for tax year 1967 percentage of 1954 taxes 74.82%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3316 4057 percentage of taxable income= 16.58% for tax year 1967 percentage of 1954 taxes 81.75%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5287 6257 percentage of taxable income= 17.62% for tax year 1967 percentage of 1954 taxes 84.50%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7487 8684 percentage of taxable income= 18.72% for tax year 1967 percentage of 1954 taxes 86.22%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 9944 11284 percentage of taxable income= 19.89% for tax year 1967 percentage of 1954 taxes 88.12%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12586 14226 percentage of taxable income= 20.98% for tax year 1967 percentage of 1954 taxes 88.47%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15422 17280 percentage of taxable income= 22.03% for tax year 1967 percentage of 1954 taxes 89.25%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18622 20680 percentage of taxable income= 23.28% for tax year 1967 percentage of 1954 taxes 90.05%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 22106 24249 percentage of taxable income= 24.56% for tax year 1967 percentage of 1954 taxes 91.16%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25804 28049 percentage of taxable income= 25.80% for tax year 1967 percentage of 1954 taxes 92.00%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 47612 50981 percentage of taxable income= 31.74% for tax year 1967 percentage of 1954 taxes 93.39%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 73183 78540 percentage of taxable income= 36.59% for tax year 1967 percentage of 1954 taxes 93.18%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 100261 108849 percentage of taxable income= 40.10% for tax year 1967 percentage of 1954 taxes 92.11%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 128885 140614 percentage of taxable income= 42.96% for tax year 1967 percentage of 1954 taxes 91.66%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 158896 174075 percentage of taxable income= 45.40% for tax year 1967 percentage of 1954 taxes 91.28%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 189896 209251 percentage of taxable income= 47.47% for tax year 1967 percentage of 1954 taxes 90.75%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 221606 245884 percentage of taxable income= 49.25% for tax year 1967 percentage of 1954 taxes 90.13%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 253933 283384 percentage of taxable income= 50.79% for tax year 1967 percentage of 1954 taxes 89.61%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 320879 360943 percentage of taxable income= 53.48% for tax year 1967 percentage of 1954 taxes 88.90%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 389752 442341 percentage of taxable income= 55.68% for tax year 1967 percentage of 1954 taxes 88.11%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 459752 527179 percentage of taxable income= 57.47% for tax year 1967 percentage of 1954 taxes 87.21%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 529752 615023 percentage of taxable income= 58.86% for tax year 1967 percentage of 1954 taxes 86.14%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 599752 704023 percentage of taxable income= 59.98% for tax year 1967 percentage of 1954 taxes 85.19%
1968 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 22.00% of excess over $ 4000 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1130, plus 25.00% of excess over $ 6000 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1630, plus 28.00% of excess over $ 8000 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2190, plus 32.00% of excess over $ 10000 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2830, plus 36.00% of excess over $ 12000 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3550, plus 39.00% of excess over $ 14000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4330, plus 42.00% of excess over $ 16000 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5170, plus 45.00% of excess over $ 18000 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6070, plus 48.00% of excess over $ 20000 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7030, plus 50.00% of excess over $ 22000 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9030, plus 53.00% of excess over $ 26000 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12210, plus 55.00% of excess over $ 32000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 15510, plus 58.00% of excess over $ 38000 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 18990, plus 60.00% of excess over $ 44000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 22590, plus 62.00% of excess over $ 50000 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 28790, plus 64.00% of excess over $ 60000 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 35190, plus 66.00% of excess over $ 70000 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 41790, plus 68.00% of excess over $ 80000 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 48590, plus 69.00% of excess over $ 90000 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 55490, plus 70.00% of excess over $ 100000 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1968 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 6.630919540
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 3315 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 3315 but not over $ 6631 $ 464, plus 15.00% of excess over $ 3315 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 6631 but not over $ 9946 $ 961, plus 16.00% of excess over $ 6631 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 9946 but not over $ 13262 $ 1492, plus 17.00% of excess over $ 9946 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 13262 but not over $ 26524 $ 2056, plus 19.00% of excess over $ 13262 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 26524 but not over $ 39786 $ 4575, plus 22.00% of excess over $ 26524 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 39786 but not over $ 53047 $ 7493, plus 25.00% of excess over $ 39786 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 53047 but not over $ 66309 $ 10808, plus 28.00% of excess over $ 53047 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 66309 but not over $ 79571 $ 14522, plus 32.00% of excess over $ 66309 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 79571 but not over $ 92833 $ 18766, plus 36.00% of excess over $ 79571 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 92833 but not over $ 106095 $ 23540, plus 39.00% of excess over $ 92833 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 106095 but not over $ 119357 $ 28712, plus 42.00% of excess over $ 106095 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 119357 but not over $ 132618 $ 34282, plus 45.00% of excess over $ 119357 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 132618 but not over $ 145880 $ 40250, plus 48.00% of excess over $ 132618 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 145880 but not over $ 172404 $ 46615, plus 50.00% of excess over $ 145880 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 172404 but not over $ 212189 $ 59877, plus 53.00% of excess over $ 172404 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 212189 but not over $ 251975 $ 80964, plus 55.00% of excess over $ 212189 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 251975 but not over $ 291760 $ 102846, plus 58.00% of excess over $ 251975 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 291760 but not over $ 331546 $ 125921, plus 60.00% of excess over $ 291760 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 331546 but not over $ 397855 $ 149792, plus 62.00% of excess over $ 331546 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 397855 but not over $ 464164 $ 190904, plus 64.00% of excess over $ 397855 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 464164 but not over $ 530474 $ 233342, plus 66.00% of excess over $ 464164 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 530474 but not over $ 596783 $ 277106, plus 68.00% of excess over $ 530474 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 596783 but not over $ 663092 $ 322196, plus 69.00% of excess over $ 596783 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 663092 ........................ $ 367950, plus 70.00% of excess over $ 663092 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1968 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1501 2000 percentage of taxable income= 15.01% for tax year 1968 percentage of 1954 taxes 75.05%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3336 4057 percentage of taxable income= 16.68% for tax year 1968 percentage of 1954 taxes 82.23%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5340 6257 percentage of taxable income= 17.80% for tax year 1968 percentage of 1954 taxes 85.35%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7547 8684 percentage of taxable income= 18.87% for tax year 1968 percentage of 1954 taxes 86.90%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10047 11284 percentage of taxable income= 20.09% for tax year 1968 percentage of 1954 taxes 89.03%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12755 14226 percentage of taxable income= 21.26% for tax year 1968 percentage of 1954 taxes 89.66%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15703 17280 percentage of taxable income= 22.43% for tax year 1968 percentage of 1954 taxes 90.87%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18920 20680 percentage of taxable income= 23.65% for tax year 1968 percentage of 1954 taxes 91.49%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 22520 24249 percentage of taxable income= 25.02% for tax year 1968 percentage of 1954 taxes 92.87%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26335 28049 percentage of taxable income= 26.33% for tax year 1968 percentage of 1954 taxes 93.89%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 48675 50981 percentage of taxable income= 32.45% for tax year 1968 percentage of 1954 taxes 95.48%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 74503 78540 percentage of taxable income= 37.25% for tax year 1968 percentage of 1954 taxes 94.86%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 101759 108849 percentage of taxable income= 40.70% for tax year 1968 percentage of 1954 taxes 93.49%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 130865 140614 percentage of taxable income= 43.62% for tax year 1968 percentage of 1954 taxes 93.07%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 161234 174075 percentage of taxable income= 46.07% for tax year 1968 percentage of 1954 taxes 92.62%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 192277 209251 percentage of taxable income= 48.07% for tax year 1968 percentage of 1954 taxes 91.89%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 224277 245884 percentage of taxable income= 49.84% for tax year 1968 percentage of 1954 taxes 91.21%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 256994 283384 percentage of taxable income= 51.40% for tax year 1968 percentage of 1954 taxes 90.69%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 324416 360943 percentage of taxable income= 54.07% for tax year 1968 percentage of 1954 taxes 89.88%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 393785 442341 percentage of taxable income= 56.26% for tax year 1968 percentage of 1954 taxes 89.02%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 463785 527179 percentage of taxable income= 57.97% for tax year 1968 percentage of 1954 taxes 87.97%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 533785 615023 percentage of taxable income= 59.31% for tax year 1968 percentage of 1954 taxes 86.79%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 603785 704023 percentage of taxable income= 60.38% for tax year 1968 percentage of 1954 taxes 85.76%
1969 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 22.00% of excess over $ 4000 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1130, plus 25.00% of excess over $ 6000 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1630, plus 28.00% of excess over $ 8000 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2190, plus 32.00% of excess over $ 10000 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2830, plus 36.00% of excess over $ 12000 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3550, plus 39.00% of excess over $ 14000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4330, plus 42.00% of excess over $ 16000 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5170, plus 45.00% of excess over $ 18000 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6070, plus 48.00% of excess over $ 20000 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7030, plus 50.00% of excess over $ 22000 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9030, plus 53.00% of excess over $ 26000 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12210, plus 55.00% of excess over $ 32000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 15510, plus 58.00% of excess over $ 38000 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 18990, plus 60.00% of excess over $ 44000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 22590, plus 62.00% of excess over $ 50000 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 28790, plus 64.00% of excess over $ 60000 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 35190, plus 66.00% of excess over $ 70000 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 41790, plus 68.00% of excess over $ 80000 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 48590, plus 69.00% of excess over $ 90000 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 55490, plus 70.00% of excess over $ 100000 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1969 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 6.287629428
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 3144 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 3144 but not over $ 6288 $ 440, plus 15.00% of excess over $ 3144 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 6288 but not over $ 9431 $ 912, plus 16.00% of excess over $ 6288 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 9431 but not over $ 12575 $ 1415, plus 17.00% of excess over $ 9431 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 12575 but not over $ 25151 $ 1949, plus 19.00% of excess over $ 12575 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 25151 but not over $ 37726 $ 4338, plus 22.00% of excess over $ 25151 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 37726 but not over $ 50301 $ 7105, plus 25.00% of excess over $ 37726 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 50301 but not over $ 62876 $ 10249, plus 28.00% of excess over $ 50301 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 62876 but not over $ 75452 $ 13770, plus 32.00% of excess over $ 62876 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 75452 but not over $ 88027 $ 17794, plus 36.00% of excess over $ 75452 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 88027 but not over $ 100602 $ 22321, plus 39.00% of excess over $ 88027 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 100602 but not over $ 113177 $ 27225, plus 42.00% of excess over $ 100602 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 113177 but not over $ 125753 $ 32507, plus 45.00% of excess over $ 113177 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 125753 but not over $ 138328 $ 38166, plus 48.00% of excess over $ 125753 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 138328 but not over $ 163478 $ 44202, plus 50.00% of excess over $ 138328 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 163478 but not over $ 201204 $ 56777, plus 53.00% of excess over $ 163478 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 201204 but not over $ 238930 $ 76772, plus 55.00% of excess over $ 201204 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 238930 but not over $ 276656 $ 97521, plus 58.00% of excess over $ 238930 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 276656 but not over $ 314381 $ 119402, plus 60.00% of excess over $ 276656 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 314381 but not over $ 377258 $ 142038, plus 62.00% of excess over $ 314381 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 377258 but not over $ 440134 $ 181021, plus 64.00% of excess over $ 377258 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 440134 but not over $ 503010 $ 221262, plus 66.00% of excess over $ 440134 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 503010 but not over $ 565887 $ 262760, plus 68.00% of excess over $ 503010 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 565887 but not over $ 628763 $ 305516, plus 69.00% of excess over $ 565887 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 628763 ........................ $ 348901, plus 70.00% of excess over $ 628763 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1969 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1511 2000 percentage of taxable income= 15.11% for tax year 1969 percentage of 1954 taxes 75.57%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3360 4057 percentage of taxable income= 16.80% for tax year 1969 percentage of 1954 taxes 82.82%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5405 6257 percentage of taxable income= 18.02% for tax year 1969 percentage of 1954 taxes 86.39%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7674 8684 percentage of taxable income= 19.18% for tax year 1969 percentage of 1954 taxes 88.36%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10174 11284 percentage of taxable income= 20.35% for tax year 1969 percentage of 1954 taxes 90.16%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12965 14226 percentage of taxable income= 21.61% for tax year 1969 percentage of 1954 taxes 91.14%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16049 17280 percentage of taxable income= 22.93% for tax year 1969 percentage of 1954 taxes 92.88%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19431 20680 percentage of taxable income= 24.29% for tax year 1969 percentage of 1954 taxes 93.96%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23091 24249 percentage of taxable income= 25.66% for tax year 1969 percentage of 1954 taxes 95.22%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26991 28049 percentage of taxable income= 26.99% for tax year 1969 percentage of 1954 taxes 96.23%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 50038 50981 percentage of taxable income= 33.36% for tax year 1969 percentage of 1954 taxes 98.15%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 76134 78540 percentage of taxable income= 38.07% for tax year 1969 percentage of 1954 taxes 96.94%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 103942 108849 percentage of taxable income= 41.58% for tax year 1969 percentage of 1954 taxes 95.49%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 133409 140614 percentage of taxable income= 44.47% for tax year 1969 percentage of 1954 taxes 94.88%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 164121 174075 percentage of taxable income= 46.89% for tax year 1969 percentage of 1954 taxes 94.28%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 195576 209251 percentage of taxable income= 48.89% for tax year 1969 percentage of 1954 taxes 93.46%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 227773 245884 percentage of taxable income= 50.62% for tax year 1969 percentage of 1954 taxes 92.63%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 260773 283384 percentage of taxable income= 52.15% for tax year 1969 percentage of 1954 taxes 92.02%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 329054 360943 percentage of taxable income= 54.84% for tax year 1969 percentage of 1954 taxes 91.17%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 398766 442341 percentage of taxable income= 56.97% for tax year 1969 percentage of 1954 taxes 90.15%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 468766 527179 percentage of taxable income= 58.60% for tax year 1969 percentage of 1954 taxes 88.92%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 538766 615023 percentage of taxable income= 59.86% for tax year 1969 percentage of 1954 taxes 87.60%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 608766 704023 percentage of taxable income= 60.88% for tax year 1969 percentage of 1954 taxes 86.47%
1970 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 22.00% of excess over $ 4000 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1130, plus 25.00% of excess over $ 6000 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1630, plus 28.00% of excess over $ 8000 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2190, plus 32.00% of excess over $ 10000 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2830, plus 36.00% of excess over $ 12000 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3550, plus 39.00% of excess over $ 14000 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 4330, plus 42.00% of excess over $ 16000 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 5170, plus 45.00% of excess over $ 18000 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 6070, plus 48.00% of excess over $ 20000 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 7030, plus 50.00% of excess over $ 22000 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 9030, plus 53.00% of excess over $ 26000 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 12210, plus 55.00% of excess over $ 32000 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 15510, plus 58.00% of excess over $ 38000 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 18990, plus 60.00% of excess over $ 44000 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 22590, plus 62.00% of excess over $ 50000 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 28790, plus 64.00% of excess over $ 60000 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 35190, plus 66.00% of excess over $ 70000 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 41790, plus 68.00% of excess over $ 80000 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 48590, plus 69.00% of excess over $ 90000 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 55490, plus 70.00% of excess over $ 100000 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1970 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 5.947319587
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2974 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2974 but not over $ 5947 $ 416, plus 15.00% of excess over $ 2974 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 5947 but not over $ 8921 $ 862, plus 16.00% of excess over $ 5947 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 8921 but not over $ 11895 $ 1338, plus 17.00% of excess over $ 8921 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 11895 but not over $ 23789 $ 1844, plus 19.00% of excess over $ 11895 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 23789 but not over $ 35684 $ 4104, plus 22.00% of excess over $ 23789 18.20% effective overall tax rate(computed on tax on middle of income range)
Over $ 35684 but not over $ 47579 $ 6720, plus 25.00% of excess over $ 35684 19.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 47579 but not over $ 59473 $ 9694, plus 28.00% of excess over $ 47579 21.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 59473 but not over $ 71368 $ 13025, plus 32.00% of excess over $ 59473 22.82% effective overall tax rate(computed on tax on middle of income range)
Over $ 71368 but not over $ 83262 $ 16831, plus 36.00% of excess over $ 71368 24.54% effective overall tax rate(computed on tax on middle of income range)
Over $ 83262 but not over $ 95157 $ 21113, plus 39.00% of excess over $ 83262 26.27% effective overall tax rate(computed on tax on middle of income range)
Over $ 95157 but not over $ 107052 $ 25752, plus 42.00% of excess over $ 95157 27.94% effective overall tax rate(computed on tax on middle of income range)
Over $ 107052 but not over $ 118946 $ 30748, plus 45.00% of excess over $ 107052 29.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 118946 but not over $ 130841 $ 36100, plus 48.00% of excess over $ 118946 31.19% effective overall tax rate(computed on tax on middle of income range)
Over $ 130841 but not over $ 154630 $ 41810, plus 50.00% of excess over $ 130841 33.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 154630 but not over $ 190314 $ 53704, plus 53.00% of excess over $ 154630 36.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 190314 but not over $ 225998 $ 72617, plus 55.00% of excess over $ 190314 39.60% effective overall tax rate(computed on tax on middle of income range)
Over $ 225998 but not over $ 261682 $ 92243, plus 58.00% of excess over $ 225998 42.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 261682 but not over $ 297366 $ 112940, plus 60.00% of excess over $ 261682 44.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 297366 but not over $ 356839 $ 134350, plus 62.00% of excess over $ 297366 46.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 356839 but not over $ 416312 $ 171223, plus 64.00% of excess over $ 356839 49.22% effective overall tax rate(computed on tax on middle of income range)
Over $ 416312 but not over $ 475786 $ 209286, plus 66.00% of excess over $ 416312 51.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 475786 but not over $ 535259 $ 248538, plus 68.00% of excess over $ 475786 53.16% effective overall tax rate(computed on tax on middle of income range)
Over $ 535259 but not over $ 594732 $ 288980, plus 69.00% of excess over $ 535259 54.78% effective overall tax rate(computed on tax on middle of income range)
Over $ 594732 ........................ $ 330017, plus 70.00% of excess over $ 594732 55.49% <=> 70.00% effective overall tax rate as income goes to infinity
1970 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1522 2000 percentage of taxable income= 15.22% for tax year 1970 percentage of 1954 taxes 76.08%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3384 4057 percentage of taxable income= 16.92% for tax year 1970 percentage of 1954 taxes 83.41%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5470 6257 percentage of taxable income= 18.23% for tax year 1970 percentage of 1954 taxes 87.42%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7799 8684 percentage of taxable income= 19.50% for tax year 1970 percentage of 1954 taxes 89.81%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10372 11284 percentage of taxable income= 20.74% for tax year 1970 percentage of 1954 taxes 91.92%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13193 14226 percentage of taxable income= 21.99% for tax year 1970 percentage of 1954 taxes 92.74%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16393 17280 percentage of taxable income= 23.42% for tax year 1970 percentage of 1954 taxes 94.87%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19938 20680 percentage of taxable income= 24.92% for tax year 1970 percentage of 1954 taxes 96.41%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23741 24249 percentage of taxable income= 26.38% for tax year 1970 percentage of 1954 taxes 97.90%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 27786 28049 percentage of taxable income= 27.79% for tax year 1970 percentage of 1954 taxes 99.06%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 51389 50981 percentage of taxable income= 34.26% for tax year 1970 percentage of 1954 taxes 100.80%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 77944 78540 percentage of taxable income= 38.97% for tax year 1970 percentage of 1954 taxes 99.24%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 106164 108849 percentage of taxable income= 42.47% for tax year 1970 percentage of 1954 taxes 97.53%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 135983 140614 percentage of taxable income= 45.33% for tax year 1970 percentage of 1954 taxes 96.71%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 166983 174075 percentage of taxable income= 47.71% for tax year 1970 percentage of 1954 taxes 95.93%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 198846 209251 percentage of taxable income= 49.71% for tax year 1970 percentage of 1954 taxes 95.03%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 231520 245884 percentage of taxable income= 51.45% for tax year 1970 percentage of 1954 taxes 94.16%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 265004 283384 percentage of taxable income= 53.00% for tax year 1970 percentage of 1954 taxes 93.51%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 333704 360943 percentage of taxable income= 55.62% for tax year 1970 percentage of 1954 taxes 92.45%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 403704 442341 percentage of taxable income= 57.67% for tax year 1970 percentage of 1954 taxes 91.27%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 473704 527179 percentage of taxable income= 59.21% for tax year 1970 percentage of 1954 taxes 89.86%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 543704 615023 percentage of taxable income= 60.41% for tax year 1970 percentage of 1954 taxes 88.40%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 613704 704023 percentage of taxable income= 61.37% for tax year 1970 percentage of 1954 taxes 87.17%
1971 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 21.00% of excess over $ 4000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1110, plus 24.00% of excess over $ 6000 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1590, plus 25.00% of excess over $ 8000 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2090, plus 27.00% of excess over $ 10000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2630, plus 29.00% of excess over $ 12000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3210, plus 31.00% of excess over $ 14000 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3830, plus 34.00% of excess over $ 16000 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4510, plus 36.00% of excess over $ 18000 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5230, plus 38.00% of excess over $ 20000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 5990, plus 40.00% of excess over $ 22000 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 7590, plus 45.00% of excess over $ 26000 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 10290, plus 50.00% of excess over $ 32000 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 13290, plus 55.00% of excess over $ 38000 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 16590, plus 60.00% of excess over $ 44000 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 20190, plus 62.00% of excess over $ 50000 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 26390, plus 64.00% of excess over $ 60000 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 32790, plus 66.00% of excess over $ 70000 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 39390, plus 68.00% of excess over $ 80000 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46190, plus 69.00% of excess over $ 90000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 53090, plus 70.00% of excess over $ 100000 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1971 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 5.697679013
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2849 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2849 but not over $ 5698 $ 399, plus 15.00% of excess over $ 2849 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 5698 but not over $ 8547 $ 826, plus 16.00% of excess over $ 5698 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 8547 but not over $ 11395 $ 1282, plus 17.00% of excess over $ 8547 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 11395 but not over $ 22791 $ 1766, plus 19.00% of excess over $ 11395 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 22791 but not over $ 34186 $ 3931, plus 21.00% of excess over $ 22791 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 34186 but not over $ 45581 $ 6324, plus 24.00% of excess over $ 34186 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 45581 but not over $ 56977 $ 9059, plus 25.00% of excess over $ 45581 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 56977 but not over $ 68372 $ 11908, plus 27.00% of excess over $ 56977 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 68372 but not over $ 79768 $ 14985, plus 29.00% of excess over $ 68372 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 79768 but not over $ 91163 $ 18290, plus 31.00% of excess over $ 79768 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 91163 but not over $ 102558 $ 21822, plus 34.00% of excess over $ 91163 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 102558 but not over $ 113954 $ 25697, plus 36.00% of excess over $ 102558 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 113954 but not over $ 125349 $ 29799, plus 38.00% of excess over $ 113954 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 125349 but not over $ 148140 $ 34129, plus 40.00% of excess over $ 125349 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 148140 but not over $ 182326 $ 43245, plus 45.00% of excess over $ 148140 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 182326 but not over $ 216512 $ 58629, plus 50.00% of excess over $ 182326 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 216512 but not over $ 250698 $ 75722, plus 55.00% of excess over $ 216512 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 250698 but not over $ 284884 $ 94524, plus 60.00% of excess over $ 250698 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 284884 but not over $ 341861 $ 115036, plus 62.00% of excess over $ 284884 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 341861 but not over $ 398838 $ 150362, plus 64.00% of excess over $ 341861 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 398838 but not over $ 455814 $ 186827, plus 66.00% of excess over $ 398838 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 455814 but not over $ 512791 $ 224432, plus 68.00% of excess over $ 455814 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 512791 but not over $ 569768 $ 263176, plus 69.00% of excess over $ 512791 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 569768 ........................ $ 302490, plus 70.00% of excess over $ 569768 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1971 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1529 2000 percentage of taxable income= 15.29% for tax year 1971 percentage of 1954 taxes 76.45%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3401 4057 percentage of taxable income= 17.01% for tax year 1971 percentage of 1954 taxes 83.84%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5445 6257 percentage of taxable income= 18.15% for tax year 1971 percentage of 1954 taxes 87.03%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7720 8684 percentage of taxable income= 19.30% for tax year 1971 percentage of 1954 taxes 88.89%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10164 11284 percentage of taxable income= 20.33% for tax year 1971 percentage of 1954 taxes 90.07%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12724 14226 percentage of taxable income= 21.21% for tax year 1971 percentage of 1954 taxes 89.45%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15457 17280 percentage of taxable income= 22.08% for tax year 1971 percentage of 1954 taxes 89.45%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18362 20680 percentage of taxable income= 22.95% for tax year 1971 percentage of 1954 taxes 88.79%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 21462 24249 percentage of taxable income= 23.85% for tax year 1971 percentage of 1954 taxes 88.50%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 24827 28049 percentage of taxable income= 24.83% for tax year 1971 percentage of 1954 taxes 88.51%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 44083 50981 percentage of taxable income= 29.39% for tax year 1971 percentage of 1954 taxes 86.47%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 67466 78540 percentage of taxable income= 33.73% for tax year 1971 percentage of 1954 taxes 85.90%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 94141 108849 percentage of taxable income= 37.66% for tax year 1971 percentage of 1954 taxes 86.49%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 124408 140614 percentage of taxable income= 41.47% for tax year 1971 percentage of 1954 taxes 88.48%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 155571 174075 percentage of taxable income= 44.45% for tax year 1971 percentage of 1954 taxes 89.37%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 187594 209251 percentage of taxable income= 46.90% for tax year 1971 percentage of 1954 taxes 89.65%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 220594 245884 percentage of taxable income= 49.02% for tax year 1971 percentage of 1954 taxes 89.71%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 254478 283384 percentage of taxable income= 50.90% for tax year 1971 percentage of 1954 taxes 89.80%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 323652 360943 percentage of taxable income= 53.94% for tax year 1971 percentage of 1954 taxes 89.67%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 393652 442341 percentage of taxable income= 56.24% for tax year 1971 percentage of 1954 taxes 88.99%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 463652 527179 percentage of taxable income= 57.96% for tax year 1971 percentage of 1954 taxes 87.95%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 533652 615023 percentage of taxable income= 59.29% for tax year 1971 percentage of 1954 taxes 86.77%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 603652 704023 percentage of taxable income= 60.37% for tax year 1971 percentage of 1954 taxes 85.74%
1972 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 21.00% of excess over $ 4000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1110, plus 24.00% of excess over $ 6000 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1590, plus 25.00% of excess over $ 8000 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2090, plus 27.00% of excess over $ 10000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2630, plus 29.00% of excess over $ 12000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3210, plus 31.00% of excess over $ 14000 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3830, plus 34.00% of excess over $ 16000 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4510, plus 36.00% of excess over $ 18000 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5230, plus 38.00% of excess over $ 20000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 5990, plus 40.00% of excess over $ 22000 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 7590, plus 45.00% of excess over $ 26000 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 10290, plus 50.00% of excess over $ 32000 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 13290, plus 55.00% of excess over $ 38000 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 16590, plus 60.00% of excess over $ 44000 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 20190, plus 62.00% of excess over $ 50000 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 26390, plus 64.00% of excess over $ 60000 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 32790, plus 66.00% of excess over $ 70000 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 39390, plus 68.00% of excess over $ 80000 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46190, plus 69.00% of excess over $ 90000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 53090, plus 70.00% of excess over $ 100000 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1972 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 5.520478469
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2760 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2760 but not over $ 5520 $ 386, plus 15.00% of excess over $ 2760 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 5520 but not over $ 8281 $ 800, plus 16.00% of excess over $ 5520 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 8281 but not over $ 11041 $ 1242, plus 17.00% of excess over $ 8281 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 11041 but not over $ 22082 $ 1711, plus 19.00% of excess over $ 11041 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 22082 but not over $ 33123 $ 3809, plus 21.00% of excess over $ 22082 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 33123 but not over $ 44164 $ 6128, plus 24.00% of excess over $ 33123 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 44164 but not over $ 55205 $ 8778, plus 25.00% of excess over $ 44164 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 55205 but not over $ 66246 $ 11538, plus 27.00% of excess over $ 55205 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 66246 but not over $ 77287 $ 14519, plus 29.00% of excess over $ 66246 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 77287 but not over $ 88328 $ 17721, plus 31.00% of excess over $ 77287 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 88328 but not over $ 99369 $ 21143, plus 34.00% of excess over $ 88328 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 99369 but not over $ 110410 $ 24897, plus 36.00% of excess over $ 99369 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 110410 but not over $ 121451 $ 28872, plus 38.00% of excess over $ 110410 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 121451 but not over $ 143532 $ 33068, plus 40.00% of excess over $ 121451 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 143532 but not over $ 176655 $ 41900, plus 45.00% of excess over $ 143532 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 176655 but not over $ 209778 $ 56806, plus 50.00% of excess over $ 176655 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 209778 but not over $ 242901 $ 73367, plus 55.00% of excess over $ 209778 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 242901 but not over $ 276024 $ 91585, plus 60.00% of excess over $ 242901 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 276024 but not over $ 331229 $ 111458, plus 62.00% of excess over $ 276024 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 331229 but not over $ 386433 $ 145685, plus 64.00% of excess over $ 331229 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 386433 but not over $ 441638 $ 181016, plus 66.00% of excess over $ 386433 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 441638 but not over $ 496843 $ 217452, plus 68.00% of excess over $ 441638 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 496843 but not over $ 552048 $ 254991, plus 69.00% of excess over $ 496843 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 552048 ........................ $ 293082, plus 70.00% of excess over $ 552048 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1972 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1534 2000 percentage of taxable income= 15.34% for tax year 1972 percentage of 1954 taxes 76.72%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3414 4057 percentage of taxable income= 17.07% for tax year 1972 percentage of 1954 taxes 84.14%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5472 6257 percentage of taxable income= 18.24% for tax year 1972 percentage of 1954 taxes 87.45%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7778 8684 percentage of taxable income= 19.45% for tax year 1972 percentage of 1954 taxes 89.57%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10237 11284 percentage of taxable income= 20.47% for tax year 1972 percentage of 1954 taxes 90.72%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12833 14226 percentage of taxable income= 21.39% for tax year 1972 percentage of 1954 taxes 90.21%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15608 17280 percentage of taxable income= 22.30% for tax year 1972 percentage of 1954 taxes 90.32%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18562 20680 percentage of taxable income= 23.20% for tax year 1972 percentage of 1954 taxes 89.76%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 21712 24249 percentage of taxable income= 24.12% for tax year 1972 percentage of 1954 taxes 89.54%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25125 28049 percentage of taxable income= 25.12% for tax year 1972 percentage of 1954 taxes 89.57%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 44811 50981 percentage of taxable income= 29.87% for tax year 1972 percentage of 1954 taxes 87.90%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 68478 78540 percentage of taxable income= 34.24% for tax year 1972 percentage of 1954 taxes 87.19%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 95844 108849 percentage of taxable income= 38.34% for tax year 1972 percentage of 1954 taxes 88.05%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 126324 140614 percentage of taxable income= 42.11% for tax year 1972 percentage of 1954 taxes 89.84%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 157699 174075 percentage of taxable income= 45.06% for tax year 1972 percentage of 1954 taxes 90.59%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 189970 209251 percentage of taxable income= 47.49% for tax year 1972 percentage of 1954 taxes 90.79%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 223138 245884 percentage of taxable income= 49.59% for tax year 1972 percentage of 1954 taxes 90.75%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 257169 283384 percentage of taxable income= 51.43% for tax year 1972 percentage of 1954 taxes 90.75%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 326649 360943 percentage of taxable income= 54.44% for tax year 1972 percentage of 1954 taxes 90.50%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 396649 442341 percentage of taxable income= 56.66% for tax year 1972 percentage of 1954 taxes 89.67%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 466649 527179 percentage of taxable income= 58.33% for tax year 1972 percentage of 1954 taxes 88.52%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 536649 615023 percentage of taxable income= 59.63% for tax year 1972 percentage of 1954 taxes 87.26%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 606649 704023 percentage of taxable income= 60.66% for tax year 1972 percentage of 1954 taxes 86.17%
1973 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 21.00% of excess over $ 4000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1110, plus 24.00% of excess over $ 6000 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1590, plus 25.00% of excess over $ 8000 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2090, plus 27.00% of excess over $ 10000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2630, plus 29.00% of excess over $ 12000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3210, plus 31.00% of excess over $ 14000 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3830, plus 34.00% of excess over $ 16000 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4510, plus 36.00% of excess over $ 18000 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5230, plus 38.00% of excess over $ 20000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 5990, plus 40.00% of excess over $ 22000 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 7590, plus 45.00% of excess over $ 26000 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 10290, plus 50.00% of excess over $ 32000 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 13290, plus 55.00% of excess over $ 38000 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 16590, plus 60.00% of excess over $ 44000 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 20190, plus 62.00% of excess over $ 50000 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 26390, plus 64.00% of excess over $ 60000 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 32790, plus 66.00% of excess over $ 70000 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 39390, plus 68.00% of excess over $ 80000 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46190, plus 69.00% of excess over $ 90000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 53090, plus 70.00% of excess over $ 100000 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1973 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 5.197207207
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2599 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2599 but not over $ 5197 $ 364, plus 15.00% of excess over $ 2599 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 5197 but not over $ 7796 $ 754, plus 16.00% of excess over $ 5197 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 7796 but not over $ 10394 $ 1169, plus 17.00% of excess over $ 7796 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 10394 but not over $ 20789 $ 1611, plus 19.00% of excess over $ 10394 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 20789 but not over $ 31183 $ 3586, plus 21.00% of excess over $ 20789 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 31183 but not over $ 41578 $ 5769, plus 24.00% of excess over $ 31183 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 41578 but not over $ 51972 $ 8264, plus 25.00% of excess over $ 41578 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 51972 but not over $ 62366 $ 10862, plus 27.00% of excess over $ 51972 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 62366 but not over $ 72761 $ 13669, plus 29.00% of excess over $ 62366 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 72761 but not over $ 83155 $ 16683, plus 31.00% of excess over $ 72761 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 83155 but not over $ 93550 $ 19905, plus 34.00% of excess over $ 83155 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 93550 but not over $ 103944 $ 23439, plus 36.00% of excess over $ 93550 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 103944 but not over $ 114339 $ 27181, plus 38.00% of excess over $ 103944 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 114339 but not over $ 135127 $ 31131, plus 40.00% of excess over $ 114339 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 135127 but not over $ 166311 $ 39447, plus 45.00% of excess over $ 135127 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 166311 but not over $ 197494 $ 53479, plus 50.00% of excess over $ 166311 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 197494 but not over $ 228677 $ 69071, plus 55.00% of excess over $ 197494 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 228677 but not over $ 259860 $ 86222, plus 60.00% of excess over $ 228677 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 259860 but not over $ 311832 $ 104932, plus 62.00% of excess over $ 259860 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 311832 but not over $ 363805 $ 137154, plus 64.00% of excess over $ 311832 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 363805 but not over $ 415777 $ 170416, plus 66.00% of excess over $ 363805 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 415777 but not over $ 467749 $ 204718, plus 68.00% of excess over $ 415777 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 467749 but not over $ 519721 $ 240059, plus 69.00% of excess over $ 467749 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 519721 ........................ $ 275920, plus 70.00% of excess over $ 519721 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1973 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1544 2000 percentage of taxable income= 15.44% for tax year 1973 percentage of 1954 taxes 77.20%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3436 4057 percentage of taxable income= 17.18% for tax year 1973 percentage of 1954 taxes 84.70%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5520 6257 percentage of taxable income= 18.40% for tax year 1973 percentage of 1954 taxes 88.23%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7885 8684 percentage of taxable income= 19.71% for tax year 1973 percentage of 1954 taxes 90.79%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10369 11284 percentage of taxable income= 20.74% for tax year 1973 percentage of 1954 taxes 91.89%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13030 14226 percentage of taxable income= 21.72% for tax year 1973 percentage of 1954 taxes 91.59%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15882 17280 percentage of taxable income= 22.69% for tax year 1973 percentage of 1954 taxes 91.91%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18927 20680 percentage of taxable income= 23.66% for tax year 1973 percentage of 1954 taxes 91.52%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 22232 24249 percentage of taxable income= 24.70% for tax year 1973 percentage of 1954 taxes 91.68%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25762 28049 percentage of taxable income= 25.76% for tax year 1973 percentage of 1954 taxes 91.84%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 46139 50981 percentage of taxable income= 30.76% for tax year 1973 percentage of 1954 taxes 90.50%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 70449 78540 percentage of taxable income= 35.22% for tax year 1973 percentage of 1954 taxes 89.70%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 99015 108849 percentage of taxable income= 39.61% for tax year 1973 percentage of 1954 taxes 90.97%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 129818 140614 percentage of taxable income= 43.27% for tax year 1973 percentage of 1954 taxes 92.32%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 161582 174075 percentage of taxable income= 46.17% for tax year 1973 percentage of 1954 taxes 92.82%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 194305 209251 percentage of taxable income= 48.58% for tax year 1973 percentage of 1954 taxes 92.86%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 227990 245884 percentage of taxable income= 50.66% for tax year 1973 percentage of 1954 taxes 92.72%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 262312 283384 percentage of taxable income= 52.46% for tax year 1973 percentage of 1954 taxes 92.56%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 332115 360943 percentage of taxable income= 55.35% for tax year 1973 percentage of 1954 taxes 92.01%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 402115 442341 percentage of taxable income= 57.45% for tax year 1973 percentage of 1954 taxes 90.91%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 472115 527179 percentage of taxable income= 59.01% for tax year 1973 percentage of 1954 taxes 89.55%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 542115 615023 percentage of taxable income= 60.24% for tax year 1973 percentage of 1954 taxes 88.15%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 612115 704023 percentage of taxable income= 61.21% for tax year 1973 percentage of 1954 taxes 86.95%
1974 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 21.00% of excess over $ 4000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1110, plus 24.00% of excess over $ 6000 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1590, plus 25.00% of excess over $ 8000 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2090, plus 27.00% of excess over $ 10000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2630, plus 29.00% of excess over $ 12000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3210, plus 31.00% of excess over $ 14000 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3830, plus 34.00% of excess over $ 16000 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4510, plus 36.00% of excess over $ 18000 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5230, plus 38.00% of excess over $ 20000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 5990, plus 40.00% of excess over $ 22000 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 7590, plus 45.00% of excess over $ 26000 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 10290, plus 50.00% of excess over $ 32000 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 13290, plus 55.00% of excess over $ 38000 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 16590, plus 60.00% of excess over $ 44000 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 20190, plus 62.00% of excess over $ 50000 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 26390, plus 64.00% of excess over $ 60000 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 32790, plus 66.00% of excess over $ 70000 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 39390, plus 68.00% of excess over $ 80000 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46190, plus 69.00% of excess over $ 90000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 53090, plus 70.00% of excess over $ 100000 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1974 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 4.680649087
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2340 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2340 but not over $ 4681 $ 328, plus 15.00% of excess over $ 2340 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 4681 but not over $ 7021 $ 679, plus 16.00% of excess over $ 4681 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 7021 but not over $ 9361 $ 1053, plus 17.00% of excess over $ 7021 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 9361 but not over $ 18723 $ 1451, plus 19.00% of excess over $ 9361 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 18723 but not over $ 28084 $ 3230, plus 21.00% of excess over $ 18723 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 28084 but not over $ 37445 $ 5196, plus 24.00% of excess over $ 28084 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 37445 but not over $ 46806 $ 7442, plus 25.00% of excess over $ 37445 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 46806 but not over $ 56168 $ 9783, plus 27.00% of excess over $ 46806 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 56168 but not over $ 65529 $ 12310, plus 29.00% of excess over $ 56168 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 65529 but not over $ 74890 $ 15025, plus 31.00% of excess over $ 65529 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 74890 but not over $ 84252 $ 17927, plus 34.00% of excess over $ 74890 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 84252 but not over $ 93613 $ 21110, plus 36.00% of excess over $ 84252 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 93613 but not over $ 102974 $ 24480, plus 38.00% of excess over $ 93613 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 102974 but not over $ 121697 $ 28037, plus 40.00% of excess over $ 102974 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 121697 but not over $ 149781 $ 35526, plus 45.00% of excess over $ 121697 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 149781 but not over $ 177865 $ 48164, plus 50.00% of excess over $ 149781 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 177865 but not over $ 205949 $ 62206, plus 55.00% of excess over $ 177865 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 205949 but not over $ 234032 $ 77652, plus 60.00% of excess over $ 205949 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 234032 but not over $ 280839 $ 94502, plus 62.00% of excess over $ 234032 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 280839 but not over $ 327645 $ 123522, plus 64.00% of excess over $ 280839 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 327645 but not over $ 374452 $ 153478, plus 66.00% of excess over $ 327645 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 374452 but not over $ 421258 $ 184371, plus 68.00% of excess over $ 374452 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 421258 but not over $ 468065 $ 216199, plus 69.00% of excess over $ 421258 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 468065 ........................ $ 248496, plus 70.00% of excess over $ 468065 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1974 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1572 2000 percentage of taxable income= 15.72% for tax year 1974 percentage of 1954 taxes 78.62%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3498 4057 percentage of taxable income= 17.49% for tax year 1974 percentage of 1954 taxes 86.22%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5655 6257 percentage of taxable income= 18.85% for tax year 1974 percentage of 1954 taxes 90.39%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8081 8684 percentage of taxable income= 20.20% for tax year 1974 percentage of 1954 taxes 93.05%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10645 11284 percentage of taxable income= 21.29% for tax year 1974 percentage of 1954 taxes 94.33%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13421 14226 percentage of taxable income= 22.37% for tax year 1974 percentage of 1954 taxes 94.35%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16411 17280 percentage of taxable income= 23.44% for tax year 1974 percentage of 1954 taxes 94.97%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19664 20680 percentage of taxable income= 24.58% for tax year 1974 percentage of 1954 taxes 95.09%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23179 24249 percentage of taxable income= 25.75% for tax year 1974 percentage of 1954 taxes 95.59%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26907 28049 percentage of taxable income= 26.91% for tax year 1974 percentage of 1954 taxes 95.93%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 48273 50981 percentage of taxable income= 32.18% for tax year 1974 percentage of 1954 taxes 94.69%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 74380 78540 percentage of taxable income= 37.19% for tax year 1974 percentage of 1954 taxes 94.70%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 104402 108849 percentage of taxable income= 41.76% for tax year 1974 percentage of 1954 taxes 95.91%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 135785 140614 percentage of taxable income= 45.26% for tax year 1974 percentage of 1954 taxes 96.57%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 168232 174075 percentage of taxable income= 48.07% for tax year 1974 percentage of 1954 taxes 96.64%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 201743 209251 percentage of taxable income= 50.44% for tax year 1974 percentage of 1954 taxes 96.41%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 236031 245884 percentage of taxable income= 52.45% for tax year 1974 percentage of 1954 taxes 95.99%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 270850 283384 percentage of taxable income= 54.17% for tax year 1974 percentage of 1954 taxes 95.58%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 340850 360943 percentage of taxable income= 56.81% for tax year 1974 percentage of 1954 taxes 94.43%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 410850 442341 percentage of taxable income= 58.69% for tax year 1974 percentage of 1954 taxes 92.88%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 480850 527179 percentage of taxable income= 60.11% for tax year 1974 percentage of 1954 taxes 91.21%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 550850 615023 percentage of taxable income= 61.21% for tax year 1974 percentage of 1954 taxes 89.57%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 620850 704023 percentage of taxable income= 62.09% for tax year 1974 percentage of 1954 taxes 88.19%
1975 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 21.00% of excess over $ 4000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1110, plus 24.00% of excess over $ 6000 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1590, plus 25.00% of excess over $ 8000 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2090, plus 27.00% of excess over $ 10000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2630, plus 29.00% of excess over $ 12000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3210, plus 31.00% of excess over $ 14000 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3830, plus 34.00% of excess over $ 16000 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4510, plus 36.00% of excess over $ 18000 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5230, plus 38.00% of excess over $ 20000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 5990, plus 40.00% of excess over $ 22000 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 7590, plus 45.00% of excess over $ 26000 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 10290, plus 50.00% of excess over $ 32000 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 13290, plus 55.00% of excess over $ 38000 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 16590, plus 60.00% of excess over $ 44000 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 20190, plus 62.00% of excess over $ 50000 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 26390, plus 64.00% of excess over $ 60000 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 32790, plus 66.00% of excess over $ 70000 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 39390, plus 68.00% of excess over $ 80000 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46190, plus 69.00% of excess over $ 90000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 53090, plus 70.00% of excess over $ 100000 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1975 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 4.289144982
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2145 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2145 but not over $ 4289 $ 300, plus 15.00% of excess over $ 2145 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 4289 but not over $ 6434 $ 622, plus 16.00% of excess over $ 4289 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6434 but not over $ 8578 $ 965, plus 17.00% of excess over $ 6434 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8578 but not over $ 17157 $ 1330, plus 19.00% of excess over $ 8578 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 17157 but not over $ 25735 $ 2960, plus 21.00% of excess over $ 17157 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 25735 but not over $ 34313 $ 4761, plus 24.00% of excess over $ 25735 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 34313 but not over $ 42891 $ 6820, plus 25.00% of excess over $ 34313 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 42891 but not over $ 51470 $ 8964, plus 27.00% of excess over $ 42891 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 51470 but not over $ 60048 $ 11280, plus 29.00% of excess over $ 51470 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 60048 but not over $ 68626 $ 13768, plus 31.00% of excess over $ 60048 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 68626 but not over $ 77205 $ 16427, plus 34.00% of excess over $ 68626 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 77205 but not over $ 85783 $ 19344, plus 36.00% of excess over $ 77205 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 85783 but not over $ 94361 $ 22432, plus 38.00% of excess over $ 85783 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 94361 but not over $ 111518 $ 25692, plus 40.00% of excess over $ 94361 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 111518 but not over $ 137253 $ 32555, plus 45.00% of excess over $ 111518 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 137253 but not over $ 162988 $ 44135, plus 50.00% of excess over $ 137253 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 162988 but not over $ 188722 $ 57003, plus 55.00% of excess over $ 162988 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 188722 but not over $ 214457 $ 71157, plus 60.00% of excess over $ 188722 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 214457 but not over $ 257349 $ 86598, plus 62.00% of excess over $ 214457 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 257349 but not over $ 300240 $ 113191, plus 64.00% of excess over $ 257349 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 300240 but not over $ 343132 $ 140641, plus 66.00% of excess over $ 300240 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 343132 but not over $ 386023 $ 168949, plus 68.00% of excess over $ 343132 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 386023 but not over $ 428914 $ 198116, plus 69.00% of excess over $ 386023 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 428914 ........................ $ 227711, plus 70.00% of excess over $ 428914 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1975 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1600 2000 percentage of taxable income= 16.00% for tax year 1975 percentage of 1954 taxes 79.99%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3557 4057 percentage of taxable income= 17.78% for tax year 1975 percentage of 1954 taxes 87.67%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5785 6257 percentage of taxable income= 19.28% for tax year 1975 percentage of 1954 taxes 92.45%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8241 8684 percentage of taxable income= 20.60% for tax year 1975 percentage of 1954 taxes 94.90%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10884 11284 percentage of taxable income= 21.77% for tax year 1975 percentage of 1954 taxes 96.45%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13754 14226 percentage of taxable income= 22.92% for tax year 1975 percentage of 1954 taxes 96.69%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16894 17280 percentage of taxable income= 24.13% for tax year 1975 percentage of 1954 taxes 97.77%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20350 20680 percentage of taxable income= 25.44% for tax year 1975 percentage of 1954 taxes 98.40%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24035 24249 percentage of taxable income= 26.71% for tax year 1975 percentage of 1954 taxes 99.12%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 27948 28049 percentage of taxable income= 27.95% for tax year 1975 percentage of 1954 taxes 99.64%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 50509 50981 percentage of taxable income= 33.67% for tax year 1975 percentage of 1954 taxes 99.07%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 77923 78540 percentage of taxable income= 38.96% for tax year 1975 percentage of 1954 taxes 99.22%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 108634 108849 percentage of taxable income= 43.45% for tax year 1975 percentage of 1954 taxes 99.80%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 140487 140614 percentage of taxable income= 46.83% for tax year 1975 percentage of 1954 taxes 99.91%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 173620 174075 percentage of taxable income= 49.61% for tax year 1975 percentage of 1954 taxes 99.74%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 207760 209251 percentage of taxable income= 51.94% for tax year 1975 percentage of 1954 taxes 99.29%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 242471 245884 percentage of taxable income= 53.88% for tax year 1975 percentage of 1954 taxes 98.61%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 277471 283384 percentage of taxable income= 55.49% for tax year 1975 percentage of 1954 taxes 97.91%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 347471 360943 percentage of taxable income= 57.91% for tax year 1975 percentage of 1954 taxes 96.27%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 417471 442341 percentage of taxable income= 59.64% for tax year 1975 percentage of 1954 taxes 94.38%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 487471 527179 percentage of taxable income= 60.93% for tax year 1975 percentage of 1954 taxes 92.47%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 557471 615023 percentage of taxable income= 61.94% for tax year 1975 percentage of 1954 taxes 90.64%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 627471 704023 percentage of taxable income= 62.75% for tax year 1975 percentage of 1954 taxes 89.13%
1976 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 500 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 500 but not over $ 1000 $ 70, plus 15.00% of excess over $ 500 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 1000 but not over $ 1500 $ 145, plus 16.00% of excess over $ 1000 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 1500 but not over $ 2000 $ 225, plus 17.00% of excess over $ 1500 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 2000 but not over $ 4000 $ 310, plus 19.00% of excess over $ 2000 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 4000 but not over $ 6000 $ 690, plus 21.00% of excess over $ 4000 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 6000 but not over $ 8000 $ 1110, plus 24.00% of excess over $ 6000 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8000 but not over $ 10000 $ 1590, plus 25.00% of excess over $ 8000 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 10000 but not over $ 12000 $ 2090, plus 27.00% of excess over $ 10000 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 12000 but not over $ 14000 $ 2630, plus 29.00% of excess over $ 12000 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 14000 but not over $ 16000 $ 3210, plus 31.00% of excess over $ 14000 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 16000 but not over $ 18000 $ 3830, plus 34.00% of excess over $ 16000 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 18000 but not over $ 20000 $ 4510, plus 36.00% of excess over $ 18000 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 20000 but not over $ 22000 $ 5230, plus 38.00% of excess over $ 20000 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 22000 but not over $ 26000 $ 5990, plus 40.00% of excess over $ 22000 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 26000 but not over $ 32000 $ 7590, plus 45.00% of excess over $ 26000 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 32000 but not over $ 38000 $ 10290, plus 50.00% of excess over $ 32000 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 38000 but not over $ 44000 $ 13290, plus 55.00% of excess over $ 38000 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 44000 but not over $ 50000 $ 16590, plus 60.00% of excess over $ 44000 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 50000 but not over $ 60000 $ 20190, plus 62.00% of excess over $ 50000 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 60000 but not over $ 70000 $ 26390, plus 64.00% of excess over $ 60000 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 70000 but not over $ 80000 $ 32790, plus 66.00% of excess over $ 70000 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 80000 but not over $ 90000 $ 39390, plus 68.00% of excess over $ 80000 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 90000 but not over $ 100000 $ 46190, plus 69.00% of excess over $ 90000 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 100000 ........................ $ 53090, plus 70.00% of excess over $ 100000 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1976 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 4.055465729
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2028 ................................... 14.00% of the taxable income 14.00% effective overall tax rate
Over $ 2028 but not over $ 4055 $ 284, plus 15.00% of excess over $ 2028 14.33% effective overall tax rate(computed on tax on middle of income range)
Over $ 4055 but not over $ 6083 $ 588, plus 16.00% of excess over $ 4055 14.80% effective overall tax rate(computed on tax on middle of income range)
Over $ 6083 but not over $ 8111 $ 912, plus 17.00% of excess over $ 6083 15.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 8111 but not over $ 16222 $ 1257, plus 19.00% of excess over $ 8111 16.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 16222 but not over $ 24333 $ 2798, plus 21.00% of excess over $ 16222 18.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 24333 but not over $ 32444 $ 4502, plus 24.00% of excess over $ 24333 19.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 32444 but not over $ 40555 $ 6448, plus 25.00% of excess over $ 32444 20.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 40555 but not over $ 48666 $ 8476, plus 27.00% of excess over $ 40555 21.45% effective overall tax rate(computed on tax on middle of income range)
Over $ 48666 but not over $ 56777 $ 10666, plus 29.00% of excess over $ 48666 22.46% effective overall tax rate(computed on tax on middle of income range)
Over $ 56777 but not over $ 64887 $ 13018, plus 31.00% of excess over $ 56777 23.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 64887 but not over $ 72998 $ 15532, plus 34.00% of excess over $ 64887 24.53% effective overall tax rate(computed on tax on middle of income range)
Over $ 72998 but not over $ 81109 $ 18290, plus 36.00% of excess over $ 72998 25.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 81109 but not over $ 89220 $ 21210, plus 38.00% of excess over $ 81109 26.71% effective overall tax rate(computed on tax on middle of income range)
Over $ 89220 but not over $ 105442 $ 24292, plus 40.00% of excess over $ 89220 28.29% effective overall tax rate(computed on tax on middle of income range)
Over $ 105442 but not over $ 129775 $ 30781, plus 45.00% of excess over $ 105442 30.83% effective overall tax rate(computed on tax on middle of income range)
Over $ 129775 but not over $ 154108 $ 41731, plus 50.00% of excess over $ 129775 33.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 154108 but not over $ 178440 $ 53897, plus 55.00% of excess over $ 154108 36.44% effective overall tax rate(computed on tax on middle of income range)
Over $ 178440 but not over $ 202773 $ 67280, plus 60.00% of excess over $ 178440 39.13% effective overall tax rate(computed on tax on middle of income range)
Over $ 202773 but not over $ 243328 $ 81880, plus 62.00% of excess over $ 202773 42.35% effective overall tax rate(computed on tax on middle of income range)
Over $ 243328 but not over $ 283883 $ 107024, plus 64.00% of excess over $ 243328 45.52% effective overall tax rate(computed on tax on middle of income range)
Over $ 283883 but not over $ 324437 $ 132979, plus 66.00% of excess over $ 283883 48.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 324437 but not over $ 364992 $ 159745, plus 68.00% of excess over $ 324437 50.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 364992 but not over $ 405547 $ 187322, plus 69.00% of excess over $ 364992 52.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 405547 ........................ $ 215305, plus 70.00% of excess over $ 405547 53.09% <=> 70.00% effective overall tax rate as income goes to infinity
1976 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 1616 2000 percentage of taxable income= 16.16% for tax year 1976 percentage of 1954 taxes 80.81%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 3592 4057 percentage of taxable income= 17.96% for tax year 1976 percentage of 1954 taxes 88.53%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 5862 6257 percentage of taxable income= 19.54% for tax year 1976 percentage of 1954 taxes 93.68%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 8337 8684 percentage of taxable income= 20.84% for tax year 1976 percentage of 1954 taxes 96.00%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 11053 11284 percentage of taxable income= 22.11% for tax year 1976 percentage of 1954 taxes 97.95%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 14017 14226 percentage of taxable income= 23.36% for tax year 1976 percentage of 1954 taxes 98.54%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17271 17280 percentage of taxable income= 24.67% for tax year 1976 percentage of 1954 taxes 99.94%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20811 20680 percentage of taxable income= 26.01% for tax year 1976 percentage of 1954 taxes 100.63%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24604 24249 percentage of taxable income= 27.34% for tax year 1976 percentage of 1954 taxes 101.46%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 28604 28049 percentage of taxable income= 28.60% for tax year 1976 percentage of 1954 taxes 101.98%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 51843 50981 percentage of taxable income= 34.56% for tax year 1976 percentage of 1954 taxes 101.69%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 80216 78540 percentage of taxable income= 40.11% for tax year 1976 percentage of 1954 taxes 102.13%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 111294 108849 percentage of taxable income= 44.52% for tax year 1976 percentage of 1954 taxes 102.25%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 143616 140614 percentage of taxable income= 47.87% for tax year 1976 percentage of 1954 taxes 102.14%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 177127 174075 percentage of taxable income= 50.61% for tax year 1976 percentage of 1954 taxes 101.75%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 211478 209251 percentage of taxable income= 52.87% for tax year 1976 percentage of 1954 taxes 101.06%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 246422 245884 percentage of taxable income= 54.76% for tax year 1976 percentage of 1954 taxes 100.22%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 281422 283384 percentage of taxable income= 56.28% for tax year 1976 percentage of 1954 taxes 99.31%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 351422 360943 percentage of taxable income= 58.57% for tax year 1976 percentage of 1954 taxes 97.36%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 421422 442341 percentage of taxable income= 60.20% for tax year 1976 percentage of 1954 taxes 95.27%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 491422 527179 percentage of taxable income= 61.43% for tax year 1976 percentage of 1954 taxes 93.22%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 561422 615023 percentage of taxable income= 62.38% for tax year 1976 percentage of 1954 taxes 91.28%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 631422 704023 percentage of taxable income= 63.14% for tax year 1976 percentage of 1954 taxes 89.69%
1977 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2200 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 2200 but not over $ 2700 $ 0, plus 14.00% of excess over $ 2200 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 2700 but not over $ 3200 $ 70, plus 15.00% of excess over $ 2700 3.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 3200 but not over $ 3700 $ 145, plus 16.00% of excess over $ 3200 5.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 3700 but not over $ 4200 $ 225, plus 17.00% of excess over $ 3700 6.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 4200 but not over $ 6200 $ 310, plus 19.00% of excess over $ 4200 9.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 6200 but not over $ 8200 $ 690, plus 21.00% of excess over $ 6200 12.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 8200 but not over $ 10200 $ 1110, plus 24.00% of excess over $ 8200 14.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10200 but not over $ 12200 $ 1590, plus 25.00% of excess over $ 10200 16.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 12200 but not over $ 14200 $ 2090, plus 27.00% of excess over $ 12200 17.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 14200 but not over $ 16200 $ 2630, plus 29.00% of excess over $ 14200 19.21% effective overall tax rate(computed on tax on middle of income range)
Over $ 16200 but not over $ 18200 $ 3210, plus 31.00% of excess over $ 16200 20.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 18200 but not over $ 20200 $ 3830, plus 34.00% of excess over $ 18200 21.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 20200 but not over $ 22200 $ 4510, plus 36.00% of excess over $ 20200 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 22200 but not over $ 24200 $ 5230, plus 38.00% of excess over $ 22200 24.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 24200 but not over $ 28200 $ 5990, plus 40.00% of excess over $ 24200 25.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 28200 but not over $ 34200 $ 7590, plus 45.00% of excess over $ 28200 28.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 34200 but not over $ 40200 $ 10290, plus 50.00% of excess over $ 34200 31.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 40200 but not over $ 46200 $ 13290, plus 55.00% of excess over $ 40200 34.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 46200 but not over $ 52200 $ 16590, plus 60.00% of excess over $ 46200 37.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 52200 but not over $ 62200 $ 20190, plus 62.00% of excess over $ 52200 40.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 62200 but not over $ 72200 $ 26390, plus 64.00% of excess over $ 62200 44.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 72200 but not over $ 82200 $ 32790, plus 66.00% of excess over $ 72200 46.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 82200 but not over $ 92200 $ 39390, plus 68.00% of excess over $ 82200 49.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 92200 but not over $ 102200 $ 46190, plus 69.00% of excess over $ 92200 51.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 102200 ........................ $ 53090, plus 70.00% of excess over $ 102200 51.95% <=> 70.00% effective overall tax rate as income goes to infinity
1977 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 3.807854786
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 8377 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 8377 but not over $ 10281 $ 0, plus 14.00% of excess over $ 8377 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 10281 but not over $ 12185 $ 267, plus 15.00% of excess over $ 10281 3.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 12185 but not over $ 14089 $ 552, plus 16.00% of excess over $ 12185 5.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 14089 but not over $ 15993 $ 857, plus 17.00% of excess over $ 14089 6.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 15993 but not over $ 23609 $ 1180, plus 19.00% of excess over $ 15993 9.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 23609 but not over $ 31224 $ 2627, plus 21.00% of excess over $ 23609 12.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 31224 but not over $ 38840 $ 4227, plus 24.00% of excess over $ 31224 14.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 38840 but not over $ 46456 $ 6054, plus 25.00% of excess over $ 38840 16.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 46456 but not over $ 54072 $ 7958, plus 27.00% of excess over $ 46456 17.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 54072 but not over $ 61687 $ 10015, plus 29.00% of excess over $ 54072 19.21% effective overall tax rate(computed on tax on middle of income range)
Over $ 61687 but not over $ 69303 $ 12223, plus 31.00% of excess over $ 61687 20.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 69303 but not over $ 76919 $ 14584, plus 34.00% of excess over $ 69303 21.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 76919 but not over $ 84534 $ 17173, plus 36.00% of excess over $ 76919 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 84534 but not over $ 92150 $ 19915, plus 38.00% of excess over $ 84534 24.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 92150 but not over $ 107382 $ 22809, plus 40.00% of excess over $ 92150 25.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 107382 but not over $ 130229 $ 28902, plus 45.00% of excess over $ 107382 28.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 130229 but not over $ 153076 $ 39183, plus 50.00% of excess over $ 130229 31.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 153076 but not over $ 175923 $ 50606, plus 55.00% of excess over $ 153076 34.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 175923 but not over $ 198770 $ 63172, plus 60.00% of excess over $ 175923 37.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 198770 but not over $ 236849 $ 76881, plus 62.00% of excess over $ 198770 40.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 236849 but not over $ 274927 $ 100489, plus 64.00% of excess over $ 236849 44.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 274927 but not over $ 313006 $ 124860, plus 66.00% of excess over $ 274927 46.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 313006 but not over $ 351084 $ 149991, plus 68.00% of excess over $ 313006 49.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 351084 but not over $ 389163 $ 175885, plus 69.00% of excess over $ 351084 51.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 389163 ........................ $ 202159, plus 70.00% of excess over $ 389163 51.95% <=> 70.00% effective overall tax rate as income goes to infinity
1977 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 227 2000 percentage of taxable income= 2.27% for tax year 1977 percentage of 1954 taxes 11.36%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 1942 4057 percentage of taxable income= 9.71% for tax year 1977 percentage of 1954 taxes 47.86%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 3970 6257 percentage of taxable income= 13.23% for tax year 1977 percentage of 1954 taxes 63.44%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 6344 8684 percentage of taxable income= 15.86% for tax year 1977 percentage of 1954 taxes 73.06%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 8915 11284 percentage of taxable income= 17.83% for tax year 1977 percentage of 1954 taxes 79.01%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 11734 14226 percentage of taxable income= 19.56% for tax year 1977 percentage of 1954 taxes 82.48%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 14821 17280 percentage of taxable income= 21.17% for tax year 1977 percentage of 1954 taxes 85.77%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 18283 20680 percentage of taxable income= 22.85% for tax year 1977 percentage of 1954 taxes 88.41%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 21992 24249 percentage of taxable income= 24.44% for tax year 1977 percentage of 1954 taxes 90.69%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 25949 28049 percentage of taxable income= 25.95% for tax year 1977 percentage of 1954 taxes 92.51%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 49069 50981 percentage of taxable income= 32.71% for tax year 1977 percentage of 1954 taxes 96.25%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 77643 78540 percentage of taxable income= 38.82% for tax year 1977 percentage of 1954 taxes 98.86%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 108906 108849 percentage of taxable income= 43.56% for tax year 1977 percentage of 1954 taxes 100.05%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 141408 140614 percentage of taxable income= 47.14% for tax year 1977 percentage of 1954 taxes 100.56%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 175148 174075 percentage of taxable income= 50.04% for tax year 1977 percentage of 1954 taxes 100.62%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 209745 209251 percentage of taxable income= 52.44% for tax year 1977 percentage of 1954 taxes 100.24%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 244745 245884 percentage of taxable income= 54.39% for tax year 1977 percentage of 1954 taxes 99.54%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 279745 283384 percentage of taxable income= 55.95% for tax year 1977 percentage of 1954 taxes 98.72%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 349745 360943 percentage of taxable income= 58.29% for tax year 1977 percentage of 1954 taxes 96.90%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 419745 442341 percentage of taxable income= 59.96% for tax year 1977 percentage of 1954 taxes 94.89%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 489745 527179 percentage of taxable income= 61.22% for tax year 1977 percentage of 1954 taxes 92.90%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 559745 615023 percentage of taxable income= 62.19% for tax year 1977 percentage of 1954 taxes 91.01%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 629745 704023 percentage of taxable income= 62.97% for tax year 1977 percentage of 1954 taxes 89.45%
1978 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2200 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 2200 but not over $ 2700 $ 0, plus 14.00% of excess over $ 2200 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 2700 but not over $ 3200 $ 70, plus 15.00% of excess over $ 2700 3.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 3200 but not over $ 3700 $ 145, plus 16.00% of excess over $ 3200 5.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 3700 but not over $ 4200 $ 225, plus 17.00% of excess over $ 3700 6.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 4200 but not over $ 6200 $ 310, plus 19.00% of excess over $ 4200 9.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 6200 but not over $ 8200 $ 690, plus 21.00% of excess over $ 6200 12.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 8200 but not over $ 10200 $ 1110, plus 24.00% of excess over $ 8200 14.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 10200 but not over $ 12200 $ 1590, plus 25.00% of excess over $ 10200 16.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 12200 but not over $ 14200 $ 2090, plus 27.00% of excess over $ 12200 17.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 14200 but not over $ 16200 $ 2630, plus 29.00% of excess over $ 14200 19.21% effective overall tax rate(computed on tax on middle of income range)
Over $ 16200 but not over $ 18200 $ 3210, plus 31.00% of excess over $ 16200 20.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 18200 but not over $ 20200 $ 3830, plus 34.00% of excess over $ 18200 21.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 20200 but not over $ 22200 $ 4510, plus 36.00% of excess over $ 20200 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 22200 but not over $ 24200 $ 5230, plus 38.00% of excess over $ 22200 24.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 24200 but not over $ 28200 $ 5990, plus 40.00% of excess over $ 24200 25.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 28200 but not over $ 34200 $ 7590, plus 45.00% of excess over $ 28200 28.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 34200 but not over $ 40200 $ 10290, plus 50.00% of excess over $ 34200 31.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 40200 but not over $ 46200 $ 13290, plus 55.00% of excess over $ 40200 34.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 46200 but not over $ 52200 $ 16590, plus 60.00% of excess over $ 46200 37.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 52200 but not over $ 62200 $ 20190, plus 62.00% of excess over $ 52200 40.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 62200 but not over $ 72200 $ 26390, plus 64.00% of excess over $ 62200 44.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 72200 but not over $ 82200 $ 32790, plus 66.00% of excess over $ 72200 46.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 82200 but not over $ 92200 $ 39390, plus 68.00% of excess over $ 82200 49.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 92200 but not over $ 102200 $ 46190, plus 69.00% of excess over $ 92200 51.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 102200 ........................ $ 53090, plus 70.00% of excess over $ 102200 51.95% <=> 70.00% effective overall tax rate as income goes to infinity
1978 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 3.539202454
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 7786 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 7786 but not over $ 9556 $ 0, plus 14.00% of excess over $ 7786 1.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 9556 but not over $ 11325 $ 248, plus 15.00% of excess over $ 9556 3.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 11325 but not over $ 13095 $ 513, plus 16.00% of excess over $ 11325 5.36% effective overall tax rate(computed on tax on middle of income range)
Over $ 13095 but not over $ 14865 $ 796, plus 17.00% of excess over $ 13095 6.77% effective overall tax rate(computed on tax on middle of income range)
Over $ 14865 but not over $ 21943 $ 1097, plus 19.00% of excess over $ 14865 9.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 21943 but not over $ 29021 $ 2442, plus 21.00% of excess over $ 21943 12.50% effective overall tax rate(computed on tax on middle of income range)
Over $ 29021 but not over $ 36100 $ 3929, plus 24.00% of excess over $ 29021 14.67% effective overall tax rate(computed on tax on middle of income range)
Over $ 36100 but not over $ 43178 $ 5627, plus 25.00% of excess over $ 36100 16.43% effective overall tax rate(computed on tax on middle of income range)
Over $ 43178 but not over $ 50257 $ 7397, plus 27.00% of excess over $ 43178 17.88% effective overall tax rate(computed on tax on middle of income range)
Over $ 50257 but not over $ 57335 $ 9308, plus 29.00% of excess over $ 50257 19.21% effective overall tax rate(computed on tax on middle of income range)
Over $ 57335 but not over $ 64413 $ 11361, plus 31.00% of excess over $ 57335 20.47% effective overall tax rate(computed on tax on middle of income range)
Over $ 64413 but not over $ 71492 $ 13555, plus 34.00% of excess over $ 64413 21.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 71492 but not over $ 78570 $ 15962, plus 36.00% of excess over $ 71492 22.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 78570 but not over $ 85649 $ 18510, plus 38.00% of excess over $ 78570 24.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 85649 but not over $ 99806 $ 21200, plus 40.00% of excess over $ 85649 25.92% effective overall tax rate(computed on tax on middle of income range)
Over $ 99806 but not over $ 121041 $ 26863, plus 45.00% of excess over $ 99806 28.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 121041 but not over $ 142276 $ 36418, plus 50.00% of excess over $ 121041 31.69% effective overall tax rate(computed on tax on middle of income range)
Over $ 142276 but not over $ 163511 $ 47036, plus 55.00% of excess over $ 142276 34.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 163511 but not over $ 184746 $ 58715, plus 60.00% of excess over $ 163511 37.38% effective overall tax rate(computed on tax on middle of income range)
Over $ 184746 but not over $ 220138 $ 71456, plus 62.00% of excess over $ 184746 40.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 220138 but not over $ 255530 $ 93400, plus 64.00% of excess over $ 220138 44.03% effective overall tax rate(computed on tax on middle of income range)
Over $ 255530 but not over $ 290922 $ 116050, plus 66.00% of excess over $ 255530 46.75% effective overall tax rate(computed on tax on middle of income range)
Over $ 290922 but not over $ 326314 $ 139409, plus 68.00% of excess over $ 290922 49.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 326314 but not over $ 361706 $ 163476, plus 69.00% of excess over $ 326314 51.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 361706 ........................ $ 187896, plus 70.00% of excess over $ 361706 51.95% <=> 70.00% effective overall tax rate as income goes to infinity
1978 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 314 2000 percentage of taxable income= 3.14% for tax year 1978 percentage of 1954 taxes 15.72%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 2073 4057 percentage of taxable income= 10.36% for tax year 1978 percentage of 1954 taxes 51.10%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 4163 6257 percentage of taxable income= 13.88% for tax year 1978 percentage of 1954 taxes 66.54%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 6602 8684 percentage of taxable income= 16.51% for tax year 1978 percentage of 1954 taxes 76.03%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 9239 11284 percentage of taxable income= 18.48% for tax year 1978 percentage of 1954 taxes 81.87%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12187 14226 percentage of taxable income= 20.31% for tax year 1978 percentage of 1954 taxes 85.67%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15455 17280 percentage of taxable income= 22.08% for tax year 1978 percentage of 1954 taxes 89.43%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19053 20680 percentage of taxable income= 23.82% for tax year 1978 percentage of 1954 taxes 92.13%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 22940 24249 percentage of taxable income= 25.49% for tax year 1978 percentage of 1954 taxes 94.60%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 26950 28049 percentage of taxable income= 26.95% for tax year 1978 percentage of 1954 taxes 96.08%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 51284 50981 percentage of taxable income= 34.19% for tax year 1978 percentage of 1954 taxes 100.60%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 80914 78540 percentage of taxable income= 40.46% for tax year 1978 percentage of 1954 taxes 103.02%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 112511 108849 percentage of taxable income= 45.00% for tax year 1978 percentage of 1954 taxes 103.36%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 145582 140614 percentage of taxable income= 48.53% for tax year 1978 percentage of 1954 taxes 103.53%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 179819 174075 percentage of taxable income= 51.38% for tax year 1978 percentage of 1954 taxes 103.30%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 214702 209251 percentage of taxable income= 53.68% for tax year 1978 percentage of 1954 taxes 102.60%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 249702 245884 percentage of taxable income= 55.49% for tax year 1978 percentage of 1954 taxes 101.55%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 284702 283384 percentage of taxable income= 56.94% for tax year 1978 percentage of 1954 taxes 100.47%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 354702 360943 percentage of taxable income= 59.12% for tax year 1978 percentage of 1954 taxes 98.27%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 424702 442341 percentage of taxable income= 60.67% for tax year 1978 percentage of 1954 taxes 96.01%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 494702 527179 percentage of taxable income= 61.84% for tax year 1978 percentage of 1954 taxes 93.84%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 564702 615023 percentage of taxable income= 62.74% for tax year 1978 percentage of 1954 taxes 91.82%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 634702 704023 percentage of taxable income= 63.47% for tax year 1978 percentage of 1954 taxes 90.15%
1979 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2300 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 2300 but not over $ 3400 $ 0, plus 14.00% of excess over $ 2300 2.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 3400 but not over $ 4400 $ 154, plus 16.00% of excess over $ 3400 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4400 but not over $ 6500 $ 314, plus 18.00% of excess over $ 4400 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 6500 but not over $ 8500 $ 692, plus 19.00% of excess over $ 6500 11.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 8500 but not over $ 10800 $ 1072, plus 21.00% of excess over $ 8500 13.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 10800 but not over $ 12900 $ 1555, plus 24.00% of excess over $ 10800 15.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 12900 but not over $ 15000 $ 2059, plus 26.00% of excess over $ 12900 16.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 15000 but not over $ 18200 $ 2605, plus 30.00% of excess over $ 15000 18.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 18200 but not over $ 23500 $ 3565, plus 34.00% of excess over $ 18200 21.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 23500 but not over $ 28800 $ 5367, plus 39.00% of excess over $ 23500 24.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 28800 but not over $ 34100 $ 7434, plus 44.00% of excess over $ 28800 27.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 34100 but not over $ 41500 $ 9766, plus 49.00% of excess over $ 34100 30.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 41500 but not over $ 55300 $ 13392, plus 55.00% of excess over $ 41500 35.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 55300 but not over $ 81800 $ 20982, plus 63.00% of excess over $ 55300 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 81800 but not over $ 108300 $ 37677, plus 68.00% of excess over $ 81800 49.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 108300 ........................ $ 55697, plus 70.00% of excess over $ 108300 51.43% <=> 70.00% effective overall tax rate as income goes to infinity
1979 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 3.178457300
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 7310 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 7310 but not over $ 10807 $ 0, plus 14.00% of excess over $ 7310 2.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 10807 but not over $ 13985 $ 489, plus 16.00% of excess over $ 10807 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 13985 but not over $ 20660 $ 998, plus 18.00% of excess over $ 13985 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 20660 but not over $ 27017 $ 2199, plus 19.00% of excess over $ 20660 11.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 27017 but not over $ 34327 $ 3407, plus 21.00% of excess over $ 27017 13.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 34327 but not over $ 41002 $ 4943, plus 24.00% of excess over $ 34327 15.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 41002 but not over $ 47677 $ 6544, plus 26.00% of excess over $ 41002 16.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 47677 but not over $ 57848 $ 8280, plus 30.00% of excess over $ 47677 18.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 57848 but not over $ 74694 $ 11331, plus 34.00% of excess over $ 57848 21.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 74694 but not over $ 91540 $ 17059, plus 39.00% of excess over $ 74694 24.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 91540 but not over $ 108385 $ 23629, plus 44.00% of excess over $ 91540 27.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 108385 but not over $ 131906 $ 31041, plus 49.00% of excess over $ 108385 30.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 131906 but not over $ 175769 $ 42566, plus 55.00% of excess over $ 131906 35.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 175769 but not over $ 259998 $ 66690, plus 63.00% of excess over $ 175769 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 259998 but not over $ 344227 $ 119755, plus 68.00% of excess over $ 259998 49.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 344227 ........................ $ 177031, plus 70.00% of excess over $ 344227 51.43% <=> 70.00% effective overall tax rate as income goes to infinity
1979 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 377 2000 percentage of taxable income= 3.77% for tax year 1979 percentage of 1954 taxes 18.83%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 2081 4057 percentage of taxable income= 10.40% for tax year 1979 percentage of 1954 taxes 51.29%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 4034 6257 percentage of taxable income= 13.45% for tax year 1979 percentage of 1954 taxes 64.47%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 6304 8684 percentage of taxable income= 15.76% for tax year 1979 percentage of 1954 taxes 72.59%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 8977 11284 percentage of taxable income= 17.95% for tax year 1979 percentage of 1954 taxes 79.55%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12063 14226 percentage of taxable income= 20.10% for tax year 1979 percentage of 1954 taxes 84.80%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 15463 17280 percentage of taxable income= 22.09% for tax year 1979 percentage of 1954 taxes 89.48%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 19128 20680 percentage of taxable income= 23.91% for tax year 1979 percentage of 1954 taxes 92.49%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 23028 24249 percentage of taxable income= 25.59% for tax year 1979 percentage of 1954 taxes 94.96%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 27351 28049 percentage of taxable income= 27.35% for tax year 1979 percentage of 1954 taxes 97.51%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 52518 50981 percentage of taxable income= 35.01% for tax year 1979 percentage of 1954 taxes 103.01%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 81956 78540 percentage of taxable income= 40.98% for tax year 1979 percentage of 1954 taxes 104.35%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 113456 108849 percentage of taxable income= 45.38% for tax year 1979 percentage of 1954 taxes 104.23%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 146956 140614 percentage of taxable income= 48.99% for tax year 1979 percentage of 1954 taxes 104.51%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 181072 174075 percentage of taxable income= 51.73% for tax year 1979 percentage of 1954 taxes 104.02%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 216072 209251 percentage of taxable income= 54.02% for tax year 1979 percentage of 1954 taxes 103.26%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 251072 245884 percentage of taxable income= 55.79% for tax year 1979 percentage of 1954 taxes 102.11%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 286072 283384 percentage of taxable income= 57.21% for tax year 1979 percentage of 1954 taxes 100.95%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 356072 360943 percentage of taxable income= 59.35% for tax year 1979 percentage of 1954 taxes 98.65%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 426072 442341 percentage of taxable income= 60.87% for tax year 1979 percentage of 1954 taxes 96.32%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 496072 527179 percentage of taxable income= 62.01% for tax year 1979 percentage of 1954 taxes 94.10%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 566072 615023 percentage of taxable income= 62.90% for tax year 1979 percentage of 1954 taxes 92.04%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 636072 704023 percentage of taxable income= 63.61% for tax year 1979 percentage of 1954 taxes 90.35%
1980 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2300 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 2300 but not over $ 3400 $ 0, plus 14.00% of excess over $ 2300 2.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 3400 but not over $ 4400 $ 154, plus 16.00% of excess over $ 3400 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4400 but not over $ 6500 $ 314, plus 18.00% of excess over $ 4400 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 6500 but not over $ 8500 $ 692, plus 19.00% of excess over $ 6500 11.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 8500 but not over $ 10800 $ 1072, plus 21.00% of excess over $ 8500 13.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 10800 but not over $ 12900 $ 1555, plus 24.00% of excess over $ 10800 15.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 12900 but not over $ 15000 $ 2059, plus 26.00% of excess over $ 12900 16.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 15000 but not over $ 18200 $ 2605, plus 30.00% of excess over $ 15000 18.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 18200 but not over $ 23500 $ 3565, plus 34.00% of excess over $ 18200 21.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 23500 but not over $ 28800 $ 5367, plus 39.00% of excess over $ 23500 24.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 28800 but not over $ 34100 $ 7434, plus 44.00% of excess over $ 28800 27.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 34100 but not over $ 41500 $ 9766, plus 49.00% of excess over $ 34100 30.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 41500 but not over $ 55300 $ 13392, plus 55.00% of excess over $ 41500 35.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 55300 but not over $ 81800 $ 20982, plus 63.00% of excess over $ 55300 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 81800 but not over $ 108300 $ 37677, plus 68.00% of excess over $ 81800 49.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 108300 ........................ $ 55697, plus 70.00% of excess over $ 108300 51.43% <=> 70.00% effective overall tax rate as income goes to infinity
1980 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 2.800436893
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 6441 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 6441 but not over $ 9521 $ 0, plus 14.00% of excess over $ 6441 2.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 9521 but not over $ 12322 $ 431, plus 16.00% of excess over $ 9521 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 12322 but not over $ 18203 $ 879, plus 18.00% of excess over $ 12322 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 18203 but not over $ 23804 $ 1938, plus 19.00% of excess over $ 18203 11.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 23804 but not over $ 30245 $ 3002, plus 21.00% of excess over $ 23804 13.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 30245 but not over $ 36126 $ 4355, plus 24.00% of excess over $ 30245 15.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 36126 but not over $ 42007 $ 5766, plus 26.00% of excess over $ 36126 16.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 42007 but not over $ 50968 $ 7295, plus 30.00% of excess over $ 42007 18.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 50968 but not over $ 65810 $ 9984, plus 34.00% of excess over $ 50968 21.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 65810 but not over $ 80653 $ 15030, plus 39.00% of excess over $ 65810 24.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 80653 but not over $ 95495 $ 20818, plus 44.00% of excess over $ 80653 27.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 95495 but not over $ 116218 $ 27349, plus 49.00% of excess over $ 95495 30.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 116218 but not over $ 154864 $ 37503, plus 55.00% of excess over $ 116218 35.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 154864 but not over $ 229076 $ 58759, plus 63.00% of excess over $ 154864 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 229076 but not over $ 303287 $ 105512, plus 68.00% of excess over $ 229076 49.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 303287 ........................ $ 155976, plus 70.00% of excess over $ 303287 51.43% <=> 70.00% effective overall tax rate as income goes to infinity
1980 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 508 2000 percentage of taxable income= 5.08% for tax year 1980 percentage of 1954 taxes 25.39%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 2279 4057 percentage of taxable income= 11.40% for tax year 1980 percentage of 1954 taxes 56.19%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 4303 6257 percentage of taxable income= 14.34% for tax year 1980 percentage of 1954 taxes 68.78%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 6773 8684 percentage of taxable income= 16.93% for tax year 1980 percentage of 1954 taxes 78.00%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 9693 11284 percentage of taxable income= 19.39% for tax year 1980 percentage of 1954 taxes 85.90%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13054 14226 percentage of taxable income= 21.76% for tax year 1980 percentage of 1954 taxes 91.77%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16664 17280 percentage of taxable income= 23.81% for tax year 1980 percentage of 1954 taxes 96.43%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20564 20680 percentage of taxable income= 25.70% for tax year 1980 percentage of 1954 taxes 99.44%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24931 24249 percentage of taxable income= 27.70% for tax year 1980 percentage of 1954 taxes 102.81%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29557 28049 percentage of taxable income= 29.56% for tax year 1980 percentage of 1954 taxes 105.37%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 56083 50981 percentage of taxable income= 37.39% for tax year 1980 percentage of 1954 taxes 110.01%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 87194 78540 percentage of taxable income= 43.60% for tax year 1980 percentage of 1954 taxes 111.02%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 119741 108849 percentage of taxable income= 47.90% for tax year 1980 percentage of 1954 taxes 110.01%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 153741 140614 percentage of taxable income= 51.25% for tax year 1980 percentage of 1954 taxes 109.34%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 188675 174075 percentage of taxable income= 53.91% for tax year 1980 percentage of 1954 taxes 108.39%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 223675 209251 percentage of taxable income= 55.92% for tax year 1980 percentage of 1954 taxes 106.89%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 258675 245884 percentage of taxable income= 57.48% for tax year 1980 percentage of 1954 taxes 105.20%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 293675 283384 percentage of taxable income= 58.73% for tax year 1980 percentage of 1954 taxes 103.63%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 363675 360943 percentage of taxable income= 60.61% for tax year 1980 percentage of 1954 taxes 100.76%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 433675 442341 percentage of taxable income= 61.95% for tax year 1980 percentage of 1954 taxes 98.04%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 503675 527179 percentage of taxable income= 62.96% for tax year 1980 percentage of 1954 taxes 95.54%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 573675 615023 percentage of taxable income= 63.74% for tax year 1980 percentage of 1954 taxes 93.28%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 643675 704023 percentage of taxable income= 64.37% for tax year 1980 percentage of 1954 taxes 91.43%
1981 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2300 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 2300 but not over $ 3400 $ 0, plus 14.00% of excess over $ 2300 2.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 3400 but not over $ 4400 $ 154, plus 16.00% of excess over $ 3400 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 4400 but not over $ 6500 $ 314, plus 18.00% of excess over $ 4400 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 6500 but not over $ 8500 $ 692, plus 19.00% of excess over $ 6500 11.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 8500 but not over $ 10800 $ 1072, plus 21.00% of excess over $ 8500 13.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 10800 but not over $ 12900 $ 1555, plus 24.00% of excess over $ 10800 15.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 12900 but not over $ 15000 $ 2059, plus 26.00% of excess over $ 12900 16.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 15000 but not over $ 18200 $ 2605, plus 30.00% of excess over $ 15000 18.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 18200 but not over $ 23500 $ 3565, plus 34.00% of excess over $ 18200 21.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 23500 but not over $ 28800 $ 5367, plus 39.00% of excess over $ 23500 24.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 28800 but not over $ 34100 $ 7434, plus 44.00% of excess over $ 28800 27.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 34100 but not over $ 41500 $ 9766, plus 49.00% of excess over $ 34100 30.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 41500 but not over $ 55300 $ 13392, plus 55.00% of excess over $ 41500 35.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 55300 but not over $ 81800 $ 20982, plus 63.00% of excess over $ 55300 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 81800 but not over $ 108300 $ 37677, plus 68.00% of excess over $ 81800 49.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 108300 ........................ $ 55697, plus 70.00% of excess over $ 108300 51.43% <=> 70.00% effective overall tax rate as income goes to infinity
1981 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 2.538569857
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 5839 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 5839 but not over $ 8631 $ 0, plus 14.00% of excess over $ 5839 2.70% effective overall tax rate(computed on tax on middle of income range)
Over $ 8631 but not over $ 11170 $ 391, plus 16.00% of excess over $ 8631 6.00% effective overall tax rate(computed on tax on middle of income range)
Over $ 11170 but not over $ 16501 $ 797, plus 18.00% of excess over $ 11170 9.23% effective overall tax rate(computed on tax on middle of income range)
Over $ 16501 but not over $ 21578 $ 1757, plus 19.00% of excess over $ 16501 11.76% effective overall tax rate(computed on tax on middle of income range)
Over $ 21578 but not over $ 27417 $ 2721, plus 21.00% of excess over $ 21578 13.61% effective overall tax rate(computed on tax on middle of income range)
Over $ 27417 but not over $ 32748 $ 3947, plus 24.00% of excess over $ 27417 15.25% effective overall tax rate(computed on tax on middle of income range)
Over $ 32748 but not over $ 38079 $ 5227, plus 26.00% of excess over $ 32748 16.72% effective overall tax rate(computed on tax on middle of income range)
Over $ 38079 but not over $ 46202 $ 6613, plus 30.00% of excess over $ 38079 18.58% effective overall tax rate(computed on tax on middle of income range)
Over $ 46202 but not over $ 59656 $ 9050, plus 34.00% of excess over $ 46202 21.42% effective overall tax rate(computed on tax on middle of income range)
Over $ 59656 but not over $ 73111 $ 13625, plus 39.00% of excess over $ 59656 24.48% effective overall tax rate(computed on tax on middle of income range)
Over $ 73111 but not over $ 86565 $ 18872, plus 44.00% of excess over $ 73111 27.34% effective overall tax rate(computed on tax on middle of income range)
Over $ 86565 but not over $ 105351 $ 24792, plus 49.00% of excess over $ 86565 30.63% effective overall tax rate(computed on tax on middle of income range)
Over $ 105351 but not over $ 140383 $ 33997, plus 55.00% of excess over $ 105351 35.51% effective overall tax rate(computed on tax on middle of income range)
Over $ 140383 but not over $ 207655 $ 53264, plus 63.00% of excess over $ 140383 42.79% effective overall tax rate(computed on tax on middle of income range)
Over $ 207655 but not over $ 274927 $ 95646, plus 68.00% of excess over $ 207655 49.12% effective overall tax rate(computed on tax on middle of income range)
Over $ 274927 ........................ $ 141391, plus 70.00% of excess over $ 274927 51.43% <=> 70.00% effective overall tax rate as income goes to infinity
1981 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 610 2000 percentage of taxable income= 6.10% for tax year 1981 percentage of 1954 taxes 30.50%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 2422 4057 percentage of taxable income= 12.11% for tax year 1981 percentage of 1954 taxes 59.69%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 4568 6257 percentage of taxable income= 15.23% for tax year 1981 percentage of 1954 taxes 73.00%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 7189 8684 percentage of taxable income= 17.97% for tax year 1981 percentage of 1954 taxes 82.79%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 10341 11284 percentage of taxable income= 20.68% for tax year 1981 percentage of 1954 taxes 91.64%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 13759 14226 percentage of taxable income= 22.93% for tax year 1981 percentage of 1954 taxes 96.72%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 17659 17280 percentage of taxable income= 25.23% for tax year 1981 percentage of 1954 taxes 102.19%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 21903 20680 percentage of taxable income= 27.38% for tax year 1981 percentage of 1954 taxes 105.91%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 26475 24249 percentage of taxable income= 29.42% for tax year 1981 percentage of 1954 taxes 109.18%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 31375 28049 percentage of taxable income= 31.37% for tax year 1981 percentage of 1954 taxes 111.86%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 59323 50981 percentage of taxable income= 39.55% for tax year 1981 percentage of 1954 taxes 116.36%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 90823 78540 percentage of taxable income= 45.41% for tax year 1981 percentage of 1954 taxes 115.64%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 124440 108849 percentage of taxable income= 49.78% for tax year 1981 percentage of 1954 taxes 114.32%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 158942 140614 percentage of taxable income= 52.98% for tax year 1981 percentage of 1954 taxes 113.03%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 193942 174075 percentage of taxable income= 55.41% for tax year 1981 percentage of 1954 taxes 111.41%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 228942 209251 percentage of taxable income= 57.24% for tax year 1981 percentage of 1954 taxes 109.41%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 263942 245884 percentage of taxable income= 58.65% for tax year 1981 percentage of 1954 taxes 107.34%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 298942 283384 percentage of taxable income= 59.79% for tax year 1981 percentage of 1954 taxes 105.49%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 368942 360943 percentage of taxable income= 61.49% for tax year 1981 percentage of 1954 taxes 102.22%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 438942 442341 percentage of taxable income= 62.71% for tax year 1981 percentage of 1954 taxes 99.23%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 508942 527179 percentage of taxable income= 63.62% for tax year 1981 percentage of 1954 taxes 96.54%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 578942 615023 percentage of taxable income= 64.33% for tax year 1981 percentage of 1954 taxes 94.13%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 648942 704023 percentage of taxable income= 64.89% for tax year 1981 percentage of 1954 taxes 92.18%
1982 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2300 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 2300 but not over $ 3400 $ 0, plus 12.00% of excess over $ 2300 2.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 3400 but not over $ 4400 $ 132, plus 14.00% of excess over $ 3400 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 4400 but not over $ 6500 $ 272, plus 16.00% of excess over $ 4400 8.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 6500 but not over $ 8500 $ 608, plus 17.00% of excess over $ 6500 10.37% effective overall tax rate(computed on tax on middle of income range)
Over $ 8500 but not over $ 10800 $ 948, plus 19.00% of excess over $ 8500 12.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 10800 but not over $ 12900 $ 1385, plus 22.00% of excess over $ 10800 13.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 12900 but not over $ 15000 $ 1847, plus 23.00% of excess over $ 12900 14.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 15000 but not over $ 18200 $ 2330, plus 27.00% of excess over $ 15000 16.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 18200 but not over $ 23500 $ 3194, plus 31.00% of excess over $ 18200 19.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 23500 but not over $ 28800 $ 4837, plus 35.00% of excess over $ 23500 22.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 28800 but not over $ 34100 $ 6692, plus 40.00% of excess over $ 28800 24.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 34100 but not over $ 41500 $ 8812, plus 44.00% of excess over $ 34100 27.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 41500 ........................ $ 12068, plus 50.00% of excess over $ 41500 29.08% <=> 50.00% effective overall tax rate as income goes to infinity
1982 tax rate schedule with figures INFLATION-ADJUSTED to 2013 dollars(for SINGLE taxpayer) ... the multiplier is 2.391253886
based on the average of the last 12 monthly figures through and including April 2013 released in mid-May 2013)
Inflation multiplier was determined from Bureau of Labor Statistics at [CPI Inflation Calculator
| Historical Consumer Price Index]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 5500 ................................... 0.00% of the taxable income 0.00% effective overall tax rate
Over $ 5500 but not over $ 8130 $ 0, plus 12.00% of excess over $ 5500 2.32% effective overall tax rate(computed on tax on middle of income range)
Over $ 8130 but not over $ 10522 $ 316, plus 14.00% of excess over $ 8130 5.18% effective overall tax rate(computed on tax on middle of income range)
Over $ 10522 but not over $ 15543 $ 650, plus 16.00% of excess over $ 10522 8.07% effective overall tax rate(computed on tax on middle of income range)
Over $ 15543 but not over $ 20326 $ 1454, plus 17.00% of excess over $ 15543 10.37% effective overall tax rate(computed on tax on middle of income range)
Over $ 20326 but not over $ 25826 $ 2267, plus 19.00% of excess over $ 20326 12.09% effective overall tax rate(computed on tax on middle of income range)
Over $ 25826 but not over $ 30847 $ 3312, plus 22.00% of excess over $ 25826 13.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 30847 but not over $ 35869 $ 4417, plus 23.00% of excess over $ 30847 14.97% effective overall tax rate(computed on tax on middle of income range)
Over $ 35869 but not over $ 43521 $ 5572, plus 27.00% of excess over $ 35869 16.64% effective overall tax rate(computed on tax on middle of income range)
Over $ 43521 but not over $ 56194 $ 7638, plus 31.00% of excess over $ 43521 19.26% effective overall tax rate(computed on tax on middle of income range)
Over $ 56194 but not over $ 68868 $ 11566, plus 35.00% of excess over $ 56194 22.04% effective overall tax rate(computed on tax on middle of income range)
Over $ 68868 but not over $ 81542 $ 16002, plus 40.00% of excess over $ 68868 24.65% effective overall tax rate(computed on tax on middle of income range)
Over $ 81542 but not over $ 99237 $ 21072, plus 44.00% of excess over $ 81542 27.62% effective overall tax rate(computed on tax on middle of income range)
Over $ 99237 ........................ $ 28858, plus 50.00% of excess over $ 99237 29.08% <=> 50.00% effective overall tax rate as income goes to infinity
1982 1954 using exact decimal values of taxes (not integers)
____ ____
taxable income in 2013 dollars $ 10000 tax due in 2013 dollars $ 577 2000 percentage of taxable income= 5.77% for tax year 1982 percentage of 1954 taxes 28.87%
taxable income in 2013 dollars $ 20000 tax due in 2013 dollars $ 2212 4057 percentage of taxable income= 11.06% for tax year 1982 percentage of 1954 taxes 54.51%
taxable income in 2013 dollars $ 30000 tax due in 2013 dollars $ 4230 6257 percentage of taxable income= 14.10% for tax year 1982 percentage of 1954 taxes 67.61%
taxable income in 2013 dollars $ 40000 tax due in 2013 dollars $ 6687 8684 percentage of taxable income= 16.72% for tax year 1982 percentage of 1954 taxes 77.00%
taxable income in 2013 dollars $ 50000 tax due in 2013 dollars $ 9646 11284 percentage of taxable income= 19.29% for tax year 1982 percentage of 1954 taxes 85.48%
taxable income in 2013 dollars $ 60000 tax due in 2013 dollars $ 12898 14226 percentage of taxable income= 21.50% for tax year 1982 percentage of 1954 taxes 90.67%
taxable income in 2013 dollars $ 70000 tax due in 2013 dollars $ 16455 17280 percentage of taxable income= 23.51% for tax year 1982 percentage of 1954 taxes 95.22%
taxable income in 2013 dollars $ 80000 tax due in 2013 dollars $ 20455 20680 percentage of taxable income= 25.57% for tax year 1982 percentage of 1954 taxes 98.91%
taxable income in 2013 dollars $ 90000 tax due in 2013 dollars $ 24793 24249 percentage of taxable income= 27.55% for tax year 1982 percentage of 1954 taxes 102.24%
taxable income in 2013 dollars $ 100000 tax due in 2013 dollars $ 29239 28049 percentage of taxable income= 29.24% for tax year 1982 percentage of 1954 taxes 104.24%
taxable income in 2013 dollars $ 150000 tax due in 2013 dollars $ 54239 50981 percentage of taxable income= 36.16% for tax year 1982 percentage of 1954 taxes 106.39%
taxable income in 2013 dollars $ 200000 tax due in 2013 dollars $ 79239 78540 percentage of taxable income= 39.62% for tax year 1982 percentage of 1954 taxes 100.89%
taxable income in 2013 dollars $ 250000 tax due in 2013 dollars $ 104239 108849 percentage of taxable income= 41.70% for tax year 1982 percentage of 1954 taxes 95.77%
taxable income in 2013 dollars $ 300000 tax due in 2013 dollars $ 129239 140614 percentage of taxable income= 43.08% for tax year 1982 percentage of 1954 taxes 91.91%
taxable income in 2013 dollars $ 350000 tax due in 2013 dollars $ 154239 174075 percentage of taxable income= 44.07% for tax year 1982 percentage of 1954 taxes 88.61%
taxable income in 2013 dollars $ 400000 tax due in 2013 dollars $ 179239 209251 percentage of taxable income= 44.81% for tax year 1982 percentage of 1954 taxes 85.66%
taxable income in 2013 dollars $ 450000 tax due in 2013 dollars $ 204239 245884 percentage of taxable income= 45.39% for tax year 1982 percentage of 1954 taxes 83.06%
taxable income in 2013 dollars $ 500000 tax due in 2013 dollars $ 229239 283384 percentage of taxable income= 45.85% for tax year 1982 percentage of 1954 taxes 80.89%
taxable income in 2013 dollars $ 600000 tax due in 2013 dollars $ 279239 360943 percentage of taxable income= 46.54% for tax year 1982 percentage of 1954 taxes 77.36%
taxable income in 2013 dollars $ 700000 tax due in 2013 dollars $ 329239 442341 percentage of taxable income= 47.03% for tax year 1982 percentage of 1954 taxes 74.43%
taxable income in 2013 dollars $ 800000 tax due in 2013 dollars $ 379239 527179 percentage of taxable income= 47.40% for tax year 1982 percentage of 1954 taxes 71.94%
taxable income in 2013 dollars $ 900000 tax due in 2013 dollars $ 429239 615023 percentage of taxable income= 47.69% for tax year 1982 percentage of 1954 taxes 69.79%
taxable income in 2013 dollars $ 1000000 tax due in 2013 dollars $ 479239 704023 percentage of taxable income= 47.92% for tax year 1982 percentage of 1954 taxes 68.07%
1983 tax rate schedule with ORIGINAL dollar figures(for SINGLE taxpayer)
Historical data for the marginal rates was obtained at the Tax Foundation website at
[U.S. Federal Individual Income Tax Rates History, 1913-2011 (Nominal and Inflation-Adjusted Brackets)]
Computation of the actual taxes due and the effective overall tax rate at each level were done by Jeff Sagarin.
Not over $ 2300 ................................... 0.00% of the taxable income 0.00% effective