Historical rates (married couples, filing jointly)
| Tax year |
Top marginal
tax rate (%) |
Top marginal
tax rate (%) on
earned income,
if different<1> |
Taxable
income over-- |
| 1913 |
7 |
|
500,000 |
| 1914 |
7 |
|
500,000 |
| 1915 |
7 |
|
500,000 |
| 1916 |
15 |
|
2,000,000
|
| 1917 |
67 |
|
2,000,000 |
| 1918 |
77 |
|
1,000,000 |
| 1919 |
73 |
|
1,000,000 |
| 1920 |
73 |
|
1,000,000 |
| 1921 |
73 |
|
1,000,000 |
| 1922 |
58 |
|
200,000 |
| 1923 |
43.5 |
|
200,000 |
| 1924 |
46 |
|
500,000 |
| 1925 |
25 |
|
100,000 |
| 1926 |
25 |
|
100,000 |
| 1927 |
25 |
|
100,000 |
| 1928 |
25 |
|
100,000 |
| 1929 |
24 |
|
100,000 |
| 1930 |
25 |
|
100,000 |
| 1931 |
25 |
|
100,000 |
| 1932 |
63 |
|
1,000,000 |
| 1933 |
63 |
|
1,000,000 |
| 1934 |
63 |
|
1,000,000 |
| 1935 |
63 |
|
1,000,000 |
| 1936 |
79 |
|
5,000,000 |
| 1937 |
79 |
|
5,000,000 |
| 1938 |
79 |
|
5,000,000 |
| 1939 |
79 |
|
5,000,000 |
| 1940 |
81.1 |
|
5,000,000 |
| 1941 |
81 |
|
5,000,000 |
| 1942 |
88 |
|
200,000 |
| 1943 |
88 |
|
200,000 |
| 1944 |
94 <2> |
|
200,000 |
| 1945 |
94 <2> |
|
200,000 |
| 1946 |
86.45 <3> |
|
200,000 |
| 1947 |
86.45 <3> |
|
200,000 |
| 1948 |
82.13 <4> |
|
400,000 |
| 1949 |
82.13 <4> |
|
400,000 |
| 1950 |
84.36 |
|
400,000 |
| 1951 |
91 <5> |
|
400,000 |
| 1952 |
92
<6> |
|
400,000 |
| 1953 |
92 <6> |
|
400,000 |
| 1954 |
91 <7> |
|
400,000 |
| 1955 |
91 <7> |
|
400,000 |
| 1956 |
91 <7> |
|
400,000 |
| 1957 |
91 <7> |
|
400,000 |
| 1958 |
91
<7> |
|
400,000 |
| 1959 |
91 <7> |
|
400,000 |
| 1960 |
91 <7> |
|
400,000 |
| 1961 |
91 <7> |
|
400,000 |
| 1962 |
91 <7> |
|
400,000 |
| 1963 |
91 <7> |
|
400,000 |
| 1964 |
77 |
|
400,000 |
| 1965 |
70 |
|
200,000 |
| 1966 |
70 |
|
200,000 |
| 1967 |
70 |
|
200,000 |
| 1968 |
75.25 |
|
200,000 |
| 1969 |
77 |
|
200,000 |
| 1970 |
71.75 |
|
200,000 |
| 1971 |
70 |
60 |
200,000 |
| 1972 |
70 |
50 |
200,000 |
| 1973 |
70 |
50 |
200,000 |
| 1974 |
70 |
50 |
200,000 |
| 1975 |
70 |
50 |
200,000 |
| 1976 |
70 |
50 |
200,000 |
| 1977 |
70 |
50 |
203,200 |
| 1978 |
70 |
50 |
203,200 |
| 1979 |
70 |
50 |
215,400 |
| 1980 |
70 |
50 |
215,400 |
| 1981 |
69.125 |
50 |
215,400 |
| 1982 |
50 |
|
85,600 |
| 1983 |
50 |
|
109,400 |
| 1984 |
50 |
|
162,400 |
| 1985 |
50 |
|
169,020 |
| 1986 |
50 |
|
175,250 |
| 1987 |
38.5 |
|
90,000 |
| 1988 |
28 <8> |
|
29,750 <8> |
| 1989 |
28 <8> |
|
30,950 <8> |
| 1990 |
28 <8> |
|
32,450 <8> |
| 1991 |
31 |
|
82,150 |
| 1992 |
31 |
|
86,500 |
| 1993 |
39.6 |
|
89,150 |
| 1994 |
39.6 |
|
250,000 |
| 1995 |
39.6 |
|
256,500 |
| 1996 |
39.6 |
|
263,750 |
| 1997 |
39.6 |
|
271,050 |
| 1998 |
39.6 |
|
278,450 |
| 1999 |
39.6 |
|
283,150 |
| 2000 |
39.6 |
|
288,350 |
| 2001 |
39.1 |
|
297,350 |
| 2002 |
38.6 |
|
307,050 |
| 2003 |
35 |
|
311,950 |
Submitted by:
Paul G. Jaehnert
808 Bur Oak Ct.
Vadnais Hts., MN 55127
|