U.S. Department of the Treasury

Office of Tax Analysis 

April 20, 2021 

Adjusted Number of Number of Family Cash Total Federal Individual Corporate Payroll Taxes Excises and Estate and

Family Cash Families Individuals Income Taxes1 Income Taxes Income Taxes Customs Gift Taxes3

Income Decile1 Duties

0 to 103 17.8 24.7 107.1 0.6 -9.1 0.5 7.2 2.1 0.0

10 to 20 18.7 37.3 360.9 -15.7 -50.3 1.4 30.1 3.0 0.0

20 to 30 18.7 35.2 525.5 13.8 -37.3 2.4 45.0 3.7 0.0

30 to 40 18.7 33.1 704.8 51.2 -17.0 3.5 60.2 4.5 0.0

40 to 50 18.7 31.8 900.5 87.2 4.5 5.2 72.1 5.3 0.0

50 to 60 18.7 33.3 1,191.7 147.1 30.2 8.8 100.4 7.7 0.0

60 to 70 18.7 35.4 1,577.7 226.0 67.6 13.6 134.3 10.4 0.0

70 to 80 18.7 36.3 2,068.3 344.6 129.8 20.0 181.1 13.7 0.0

80 to 90 18.7 37.6 2,861.0 566.5 252.9 31.2 262.6 19.7 0.0

90 to 100 18.7 39.4 8,366.7 2,191.0 1,415.8 243.0 452.7 58.5 21.0

Total3 187.0 345.5 18,541.1 3,617.6 1,786.7 331.3 1,348.3 129.0 22.2

90 to 95 9.3 19.2 2,042.0 457.7 233.4 27.0 183.1 14.3 0.0

95 to 99 7.5 16.1 2,816.2 681.8 419.4 53.9 188.8 19.7 0.0

99 to 99.9 1.7 3.7 1,821.0 514.3 379.2 60.9 61.2 12.9 0.2

Top .1 0.2 0.4 1,687.5 537.1 383.8 101.3 19.6 11.7 20.7

0 to 103 9.5 7.1 0.6 0.0 -0.5 0.2 0.5 1.6 0.0

10 to 20 10.0 10.8 1.9 -0.4 -2.8 0.4 2.2 2.3 0.0

20 to 30 10.0 10.2 2.8 0.4 -2.1 0.7 3.3 2.9 0.0

30 to 40 10.0 9.6 3.8 1.4 -1.0 1.1 4.5 3.5 0.0

40 to 50 10.0 9.2 4.9 2.4 0.3 1.6 5.3 4.1 0.0

50 to 60 10.0 9.6 6.4 4.1 1.7 2.7 7.4 6.0 0.0

60 to 70 10.0 10.2 8.5 6.2 3.8 4.1 10.0 8.1 0.0

70 to 80 10.0 10.5 11.2 9.5 7.3 6.0 13.4 10.6 0.0

80 to 90 10.0 10.9 15.4 15.7 14.2 9.4 19.5 15.3 0.0

90 to 100 10.0 11.4 45.1 60.6 79.2 73.3 33.6 45.3 94.6

Total3 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 5.0 5.6 11.0 12.7 13.1 8.1 13.6 11.1 0.0

95 to 99 4.0 4.7 15.2 18.8 23.5 16.3 14.0 15.3 0.0

99 to 99.9 0.9 1.1 9.8 14.2 21.2 18.4 4.5 10.0 0.9

Top .1 0.1 0.1 9.1 14.8 21.5 30.6 1.5 9.1 93.2

0 to 103 0.6 -8.5 0.5 6.7 2.0 0.0

10 to 20 -4.4 -13.9 0.4 8.3 0.8 0.0

20 to 30 2.6 -7.1 0.5 8.6 0.7 0.0

30 to 40 7.3 -2.4 0.5 8.5 0.6 0.0

40 to 50 9.7 0.5 0.6 8.0 0.6 0.0

50 to 60 12.3 2.5 0.7 8.4 0.6 0.0

60 to 70 14.3 4.3 0.9 8.5 0.7 0.0

70 to 80 16.7 6.3 1.0 8.8 0.7 0.0

80 to 90 19.8 8.8 1.1 9.2 0.7 0.0

90 to 100 26.2 16.9 2.9 5.4 0.7 0.3

Total3 19.5 9.6 1.8 7.3 0.7 0.1

90 to 95 22.4 11.4 1.3 9.0 0.7 0.0

95 to 99 24.2 14.9 1.9 6.7 0.7 0.0

99 to 99.9 28.2 20.8 3.3 3.4 0.7 0.0

Top .1 31.8 22.7 6.0 1.2 0.7 1.2

1

Current law as of April 20, 2021. A summary of Treasury's distribution methodology, including income definitions and incidence assumptions, can be found on Treasury's website

(https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis.

2

Families with negative incomes are excluded from the lowest income decile but included in the total line. Families with negative income pay a significant share of the estate tax.

3

Average tax rates are calculated as total tax burden for the income group divided by cash income for the income group. Negative average tax rates are shown when net federal tax 

burdens are negative for the income group.

Note: Percentiles begin for an average family (2 people) at family size-adjusted cash income of: $14,241 for 10 to 20; $25,200 for 20 to 30; $36,037 for 30 to 40; $47,946 for 40 to 50; $61,878 for 50 

to 60; $79,726 for 60 to 70; $102,033 for 70 to 80; $133,657 for 80 to 90; $191,028 for 90 to 95; $267,506 for 95 to 99; $626,096 for 99 to 99.9 and $2,789,474 for Top .1.

 --- Average Rates 4 ---

--- Percent Distribution ---

--- Millions of Families and Billions of Dollars ---

Distribution Table: 2022 001

(2022 Income Levels)

Distribution of Families, Cash Income, and Federal Taxes under 2022 Current Law