Follow federal income taxes through income groups, filing addresses, and public-company reports. Every number has a scope. Every scope has a limit.
23 tax years by income50 + DC state comparisons27,588 published ZIP codes
01 / THE DISTRIBUTION
One percent of returns. 38.4% of income tax.
Tax year 2023 · IRS total individual income tax · excludes dependent returns
SELECTED / 2023
Top 1%
$823.41B
IRS total individual income tax
Share of total AGI
20.6%
Average income tax / AGI
26.3%
Top 1% entry AGI
$675,602.00
Groups do not overlap. Average rates divide tax by AGI; they are not marginal tax brackets. Published amounts are sample estimates.
Top 1%: a 23-year view
Share of total individual income tax · 2001–2023
PercentMove across the chart to inspect
200120232023
Exact annual observations for Top 1%
Tax year
Income tax (USD)
Share of income tax
Share of AGI
Average tax / AGI
2001
293,968,000,000
33.2%
17.4%
27.6%
2002
262,820,000,000
33.1%
16.1%
27.4%
2003
251,146,000,000
33.7%
16.7%
24.4%
2004
300,802,000,000
36.3%
19.0%
23.5%
2005
361,264,000,000
38.8%
21.2%
23.1%
2006
401,610,000,000
39.4%
22.1%
22.8%
2007
442,633,000,000
39.8%
22.9%
22.5%
2008
385,857,000,000
37.5%
20.2%
23.3%
2009
313,826,000,000
36.3%
17.2%
24.1%
2010
354,810,000,000
37.4%
18.9%
23.4%
2011
365,518,000,000
35.1%
18.7%
23.5%
2012
451,328,000,000
38.1%
21.9%
22.8%
2013
465,705,000,000
37.8%
19.0%
27.1%
2014
542,640,000,000
39.5%
20.6%
27.2%
2015
567,697,000,000
39.0%
20.7%
27.1%
2016
538,257,000,000
37.3%
19.7%
26.9%
2017
615,979,000,000
38.5%
21.0%
26.8%
2018
615,716,000,000
40.1%
20.9%
25.4%
2019
612,027,000,000
38.8%
20.1%
25.6%
2020
722,732,000,000
42.3%
22.2%
26.0%
2021
1,004,063,000,000
45.8%
26.3%
25.9%
2022
863,631,000,000
40.4%
22.4%
26.1%
2023
823,411,000,000
38.4%
20.6%
26.3%
Source: IRS Table 4.1, tax years 2001–2023 · Published March 2026. IRS sample estimates; excludes dependent returns. Total income tax includes net investment income tax, excludes refundable portions of credits, payroll, state and local taxes. AGI is not wealth.
A CLEAR ANSWER / FOLLOW THE SOURCE
What share of individual income tax did the top 1% pay in 2023?
The top 1% of returns by adjusted gross income accounted for approximately 38.4% of IRS total individual income tax in tax year 2023. This excludes dependent returns and is not a share of all federal, state and local taxes.