In 2022 how much percent did top earners pay in income tax
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Executive summary
In tax year 2022 the top 1% of U.S. taxpayers paid an average federal income‑tax rate of about 26.1% and contributed roughly 40% of total federal individual income‑tax revenue (about $864 billion), while the top 5% paid 61% of income taxes and the top 10% paid about 72% [1] [2] [3]. The top half of taxpayers together shouldered roughly 97% of federal individual income taxes, leaving the bottom 50% with about 3% [4].
1. Who “top earners” means and why definitions matter
“Top earners” is not a single group in the data: the IRS and analysts slice taxpayers into the top 1%, top 5%, top 10%, top 25% and top 50%. The top 1% in 2022 is defined as taxpayers with AGI at or above about $663,164; that cohort paid an average income‑tax rate of 26.1% and accounted for roughly 40% of federal income taxes [4] [1]. The top 5% (incomes above roughly $261,591) paid about 61% of income taxes in 2022 [2]. Which slice you quote shapes the headline and the policy implications [3].
2. Two different “percent” concepts — average rate vs. share of revenue
Reporting that the “top earners pay X percent” can mean two different things: an average effective tax rate on their own income, or the share of total income‑tax revenue they contribute. The top 1% paid an average federal income‑tax rate of about 26.1% in 2022 (their own effective rate) [4] [1]. Separately, that same top 1% contributed roughly 40% of the nation’s federal individual income‑tax revenue — a share‑of‑total figure [4] [1]. Both numbers are accurate but answer different questions [4] [1].
3. The overall distribution: progressivity in plain numbers
IRS data and multiple analysts show the U.S. individual income tax remains highly progressive: the top 10% paid about 72% of income taxes in 2022, the top 25% paid roughly 87.2%, and taxpayers in the top half together paid about 97% of federal individual income taxes [3] [5] [4]. By contrast, the bottom 50% of taxpayers accounted for around 3% of federal income‑tax receipts [4].
4. What drives these concentrations of tax payments
High earners both report a large share of national adjusted gross income and face higher average tax rates, producing concentrated tax revenue. For example, the top 1% reported a substantially larger share of AGI and paid a 26.1% average income‑tax rate in 2022, which yields large absolute tax payments [4] [1]. Analysts note that payroll taxes, refundable credits, itemized deductions and the post‑pandemic income shifts can change these shares year to year; reporting on income tax alone omits payroll taxes that weigh relatively more on lower incomes [1] [4].
5. Competing data points and where they come from
Different organizations emphasize different slices: USAFacts highlighted the top 5% paid about 61% of income taxes in 2022 [2]. The Tax Foundation and Visual Capitalist draw from IRS Statistics of Income to report the top 1%’s average rate (26.1%) and its roughly 40% share of revenue [4] [1]. The National Taxpayers Union (NTU) reported the top 10% paid 72% and the top 25% 87.2% — consistent with the same IRS tables but framed to support NTU’s policy arguments [3] [5]. Readers should note each outlet selects facts that best suit its narrative while relying on the same base IRS data [4] [3] [2].
6. What these numbers do and don’t show — limitations you should know
These figures reflect federal individual income taxes only and exclude payroll taxes (Social Security and Medicare), estate taxes, state and local taxes, and many credits/deductions that change effective liability; that omission is material because payroll taxes are a larger share of lower‑income taxpayers’ burdens [1] [4]. Additionally, “average tax rate” differs from “marginal tax rate” — 2022’s top marginal bracket was 37%, but the average tax rate for the top 1% was much lower [6] [4]. Year‑to‑year shifts (for example, pandemic years) can produce temporary distortions in shares and rates [4].
7. Bottom line for policy and public debate
IRS data for tax year 2022 show a concentrated federal income‑tax burden: the very top pay much higher effective rates and account for a disproportionate share of revenue (top 1% ≈ 26.1% average rate and ~40% of receipts; top 5% ≈ 61% of receipts; top 10% ≈ 72% of receipts) [4] [1] [2] [3]. Interpretations diverge: some use these facts to argue the system is already progressive and targeted; others argue for higher top rates or base‑broadening depending on normative goals. The underlying IRS statistics are public and the various summaries cited here (Tax Foundation, Visual Capitalist, USAFacts, NTU) all derive from that same IRS material even as they emphasize different conclusions [4] [1] [2] [3].