Measured
38.4%
Top 1% share of federal income taxes paid
Average American: Who Pays Federal Income Taxes?
Who actually pays federal income taxes?
Use IRS Statistics of Income data to compare income shares, federal income-tax shares, and average tax rates by adjusted gross income percentile.
Measured
70.5%
Top 10% share of federal income taxes paid
Measured
3.3%
Bottom 50% share of federal income taxes paid
Measured
$675,602
AGI floor to enter the top 1%
2023 federal income tax distribution
Share of income compared with share of income taxes paid
Bars compare each percentile group's share of adjusted gross income with its share of federal individual income taxes paid. Income ranges are adjusted gross income ranges for tax returns, not household income brackets.
Group
2023 AGI range
AGI share
Tax share
Bottom 50%
2023 AGI range: Under $53,801
AGI share: 12.3%
Tax share: 3.3%
50% to 25%
2023 AGI range: $53,801 to $105,603
AGI share: 19.2%
Tax share: 10.4%
25% to 10%
2023 AGI range: $105,604 to $187,607
AGI share: 20.9%
Tax share: 15.8%
10% to 5%
2023 AGI range: $187,608 to $272,208
AGI share: 11.2%
Tax share: 11.2%
5% to 1%
2023 AGI range: $272,209 to $675,601
AGI share: 15.8%
Tax share: 20.9%
Top 1%
2023 AGI range: $675,602 and up
AGI share: 20.6%
Tax share: 38.4%
Average tax rates
Higher-income groups paid higher average federal income tax rates
Long view
The top 1% share fluctuates, but remains a large share of income taxes
Source notes
What this page can and cannot answer
Measured: IRS SOI estimates for federal individual income taxes, AGI, returns, and percentile groups.
Limit: This is federal income tax only. It does not include payroll, sales, property, corporate, excise, or state and local taxes.
Dataset: Federal Income Tax Data, Tax Year 2023. Figures exclude dependent filers and use adjusted gross income percentiles from IRS Statistics of Income data.