Chart Library
2026-09-24

US Top Statutory Tax Rate Swung Wildly Over a Century While the Effective Rate Held Near 17%

US Top Statutory Tax Rate Swung Wildly Over a Century While the Effective Rate Held Near 17%

Key points

US top statutory vs effective income tax rate, 1913-2025 (%) | Statutory rate once topped 90%; effective rate has averaged ~17% since 1945

Image source: @StephenMoore