Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK
Historical data
US Tax Rate History
How the top federal income tax rate has changed from 1913 to 2026
Top tax rate, %
Highest marginal rate for individuals. Historical maximum — 94% in 1944.
1913
7%
Tax introduced
1944
94%
All-time high
1988
28%
Reagan reform
2025
37%
Today
Tax brackets by year
Federal income tax rates for Single and Married Filing Jointly filers
Single — 2025
| Rate | From | To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $626,350 |
| 37% | $626,350 | and above |
Married Filing Jointly (MFJ) — 2025
| Rate | From | To |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,850 | $96,950 |
| 22% | $96,950 | $206,700 |
| 24% | $206,700 | $394,600 |
| 32% | $394,600 | $501,050 |
| 35% | $501,050 | $751,600 |
| 37% | $751,600 | and above |
Key US tax system reforms
1913
Income tax introduced
The 16th Amendment authorized the federal government to levy an income tax. Starting rate — 1%, top rate — 7% for income above $500,000.
1917–1918
World War I
To finance the war, the top rate rose to 77%. The tax base expanded sharply — income tax became universal.
1944–1945
All-time high — 94%
During World War II the top rate hit 94% on income above $200,000. This funded military spending.
1981–1986
Reaganomics
The Economic Recovery Tax Act of 1981 cut the top rate from 70% to 50%. The Tax Reform Act of 1986 simplified the system and lowered it to 28% — the lowest in 70 years.
2017
Tax Cuts and Jobs Act (Trump)
Lowered the top rate from 39.6% to 37%. Set 7 brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%. Originally set to expire in 2025.
July 4, 2025
One Big Beautiful Bill Act (Trump)
Made the TCJA rates permanent — the top rate stays at 37% forever. The reversion to 39.6% was cancelled. Brackets of 10%, 12%, 22%, 24%, 32%, 35%, 37% are locked in permanently.