Average Tax Rate: The top 10% of income earners pay an average tax rate of 27.3%. The Tax Foundation reported that in 2022, for U.S. adults earning over $178,611 (representing the top 10%), the average tax rate was 21.1%.
Share of Total Income Taxes: In 2022, the top 10% accounted for 72.0% of all income taxes paid. This is a disproportionate share compared to their income, underscoring the progressive nature of the US income tax system.
Compared to Lower-Income Groups: The federal income tax system is designed to be progressive, meaning higher-income Americans pay a larger share of their income in federal taxes. For example, the bottom 50% of taxpayers faced an average income tax rate of 3.7% in 2022.