The most comprehensive collection of US tax statistics, updated for 2026. Whether you are a taxpayer, tax professional, researcher, or financial journalist, these data points cover everything from federal income tax revenue and effective rates to deductions, credits, self-employment taxes, capital gains, and IRS enforcement.
Last updated: March 2026. Sources include IRS, Tax Foundation, Tax Policy Center, CBO, Census Bureau, and Social Security Administration.
California has the highest top state income tax rate in the United States
Source: Tax Foundation State Tax Data 2025
9 states
Have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming
Source: Tax Foundation
12 states
Use a flat income tax rate instead of progressive brackets
Source: Tax Foundation
$10,000
Federal SALT deduction cap (state and local taxes) — extended by the OBBBA (2025)
Source: Tax Cuts and Jobs Act / OBBBA
$3,498
Average state income tax paid per person in the United States
Source: Tax Foundation State Revenue Data
$9,527
Average property tax in New Jersey — the highest in the nation
Source: Tax Foundation Property Tax Data
$841
Average property tax in Alabama — the lowest in the nation
Source: Tax Foundation Property Tax Data
9.55%
Tennessee has the highest combined average state plus local sales tax rate
Source: Tax Foundation
5 states
Have no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon
Source: Tax Foundation
11.4%
Average total state and local tax burden as a percentage of income across all states
Source: Tax Foundation State-Local Tax Burden Rankings
Tax Filing Statistics
E-filing continues to dominate, with the vast majority of returns submitted electronically. Estimate your potential refund with our tax refund estimator.
93.8%
Percentage of individual returns filed electronically in 2025
Source: IRS e-File Statistics 2025
$3,167
Average federal income tax refund amount
Source: IRS Filing Season Statistics 2025
113.2 million
Total number of refunds issued by the IRS in 2025
Source: IRS Data Book 2025
73%
Of all tax filers received a refund in 2025
Source: IRS Statistics of Income
19.6 million
Tax return extension requests filed (Form 4868)
Source: IRS Processing Statistics
0.44%
Overall IRS audit rate for individual returns
Source: IRS Data Book 2025
1.1%
Audit rate for individuals earning over $1 million annually
Source: TRAC IRS Audit Data
0.25%
Audit rate for returns with income under $200,000
Source: TRAC IRS Audit Data
21 days
Average time to receive a refund when e-filing with direct deposit
Source: IRS Refund Processing Data
Deduction & Credit Statistics
Understanding deductions and credits can significantly reduce your tax liability. Our income tax calculator factors in standard and itemized deductions for an accurate estimate.
87.3%
Of filers take the standard deduction — up from 70% before the Tax Cuts and Jobs Act
Source: IRS Statistics of Income
$15,000
Standard deduction for single filers in tax year 2026
Source: IRS Revenue Procedure 2025-28
$30,000
Standard deduction for married couples filing jointly in tax year 2026
Source: IRS Revenue Procedure 2025-28
$22,500
Standard deduction for head of household filers in tax year 2026
Source: IRS Revenue Procedure 2025-28
31 million
Tax returns claimed the Earned Income Tax Credit (EITC)
Source: IRS EITC Statistics
$7,830
Maximum EITC amount for families with 3 or more qualifying children
Source: IRS Revenue Procedure 2024-40
$2,000
Maximum Child Tax Credit per qualifying child under 17 (up to $1,700 refundable)
Source: IRS Publication 972
46 million
Tax returns claimed the Child Tax Credit in 2025
Source: IRS Statistics of Income
$12,390
Average mortgage interest deduction claimed by itemizers
Source: IRS SOI
$5,620
Average charitable contribution deduction claimed by itemizers
Source: IRS SOI
Business & Self-Employment Tax Statistics
Self-employment and business taxes have unique rules and rates. Use our self-employment tax calculator to estimate your SE tax liability.
15.3%
Total self-employment tax rate: 12.4% for Social Security plus 2.9% for Medicare
Source: IRS
$176,100
Social Security wage base limit for 2026 — earnings above this are not subject to the 12.4% SS tax
Source: Social Security Administration
0.9%
Additional Medicare tax on self-employment earnings over $200,000 (single) or $250,000 (married filing jointly)
Source: IRS
27.6 million
Sole proprietorship returns filed in the United States
Source: IRS Statistics of Income
$39,182
Average net income reported on sole proprietorship returns
Source: IRS Statistics of Income
21%
Corporate income tax rate — a flat rate since the Tax Cuts and Jobs Act of 2017
Source: IRS
$420.7 billion
Total corporate income tax revenue collected in FY 2025
Source: CBO
20%
Qualified Business Income (QBI) deduction available to pass-through entities under Section 199A
Source: IRS Section 199A
Capital Gains & Investment Tax Statistics
Investment income is taxed differently from ordinary income. Use our capital gains tax calculator to estimate taxes on your investment gains.
20%
Maximum long-term capital gains tax rate for income over $518,900 (single filers)
Source: IRS Tax Rate Schedule 2025
15%
Long-term capital gains rate for most taxpayers (income $48,350 to $518,900 single)
Source: IRS Tax Rate Schedule 2025
0%
Long-term capital gains rate for single filers with taxable income under $48,350
Source: IRS Revenue Procedure 2024-40
3.8%
Net Investment Income Tax (NIIT) surcharge on investment income above $200K single or $250K married
Source: IRS
$1.13 trillion
Total net capital gains reported on individual returns
Source: IRS Statistics of Income
75%
Of all net capital gains are reported by the top 1% of earners
Source: Tax Foundation Capital Gains Analysis
$250,000
Capital gains exclusion on primary home sale for single filers ($500,000 for married couples)
Source: IRS Section 121
$3,000
Maximum net capital loss deduction per year against ordinary income — excess carries forward
Source: IRS Publication 550
Tax Revenue & Government Statistics
Understanding federal revenue and spending provides context for tax policy discussions. Use our effective tax rate calculator to see how your taxes compare.
$6.75 trillion
Total federal government spending in FY 2025
Source: Congressional Budget Office
$1.83 trillion
Federal budget deficit in FY 2025 — spending exceeds revenue
Source: Congressional Budget Office
$36.2 trillion
Total US national debt
Source: US Treasury
16.5%
Federal tax revenue as a percentage of GDP
Source: CBO
$1.57 trillion
Social Security and payroll tax revenue — the second-largest revenue source at 32%
Source: CBO
$14.2 billion
IRS operating budget — the agency collects over $4.9 trillion
Source: IRS
$688 billion
Estimated gross tax gap — taxes owed but not paid on time
Source: IRS Tax Gap Estimates
14.7 million
Penalty notices issued by the IRS in 2025
Source: IRS Data Book
$76 billion
Excise tax revenue from fuel, alcohol, tobacco, and airline tickets
Source: CBO
Federal Tax Brackets 2026
The US uses a progressive tax system with seven income tax brackets. Use our tax bracket calculator to see exactly which brackets apply to your income.
Tax Rate
Single Filers
Married Filing Jointly
10%
$0 - $11,925
$0 - $23,850
12%
$11,926 - $48,475
$23,851 - $96,950
22%
$48,476 - $103,350
$96,951 - $206,700
24%
$103,351 - $197,300
$206,701 - $394,600
32%
$197,301 - $250,525
$394,601 - $501,050
35%
$250,526 - $609,350
$501,051 - $751,600
37%
Over $609,350
Over $751,600
Source: IRS Revenue Procedure 2024-40. These are marginal rates — only income within each bracket is taxed at that rate.
Federal Revenue by Source (FY 2025)
Individual income taxes are the largest component of federal revenue, followed by payroll taxes.
Due to the progressive tax system, deductions, and credits, effective tax rates differ significantly from marginal rates. Use our effective tax rate calculator to see your actual rate.
Bottom 50% (<$46K)
3.3%
50th-75th ($46K-$94K)
8.4%
75th-90th ($94K-$170K)
12.1%
90th-99th ($170K-$591K)
18.7%
Top 1% ($591K+)
24.2%
Source: Tax Foundation Analysis of IRS Statistics of Income Data, 2025. Effective rate = total income tax paid / adjusted gross income.
Frequently Asked Questions
What is the average effective tax rate in the US?
The average effective federal income tax rate for all taxpayers is approximately 14.9%. However, this varies widely by income level: the top 1% pays an average effective rate of 24.2%, while the bottom 50% pays an average effective rate of 3.3%.
How many Americans itemize deductions vs take the standard deduction?
Approximately 87.3% of tax filers take the standard deduction, while only 12.7% itemize. This shifted dramatically after the Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction. For 2026, the standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly.
What states have no income tax?
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Additionally, five states have no sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon.
What is the IRS audit rate?
The overall IRS audit rate for individual returns is approximately 0.44%. Higher-income taxpayers face higher rates: those earning over $1 million have about a 1.1% audit rate. The IRS has received significant new funding which may increase audit rates for high earners.
What is the average tax refund amount?
The average federal income tax refund is approximately $3,167. About 73% of all tax filers receive a refund. When e-filing with direct deposit, the average refund is received within 21 days of filing.
Calculate Your Tax Estimate
Use LevyIO's free tax calculators to estimate your federal and state taxes, see your effective tax rate, and plan your finances. All tools run entirely in your browser.
All statistics on this page are compiled from publicly available government data and nonpartisan tax policy organizations. Primary sources include the Internal Revenue Service (IRS) Data Book and Statistics of Income (SOI), Congressional Budget Office (CBO), Tax Foundation, Tax Policy Center, US Census Bureau, Social Security Administration, TRAC (Transactional Records Access Clearinghouse), and US Treasury Department reports.
Tax bracket amounts reflect IRS inflation adjustments published in Revenue Procedure 2025-28 for tax year 2026. Where exact figures are unavailable, we use the most recent reliable estimates with clear source attribution. Effective tax rate calculations use the formula: total income tax paid divided by adjusted gross income (AGI).
This page is updated annually when new IRS data and tax year adjustments are published. If you cite these statistics, please link to this page as the source. For corrections or updated data, contact us.