What share of federal income taxes is paid by the top 1% and how has that changed over time?

1. Current magnitude: the top 1% pays roughly two-fifths to nearly half of income tax revenue

Most recent public summaries put the top 1 percent’s share in the low-to-mid 40s: Tax Foundation data show the top 1 percent paid about 45.8 percent of federal income taxes in 2021 and report about 38.8–40.4 percent for nearby years depending on the update and year chosen ^{[6] [1] [7]}. Visual Capitalist and other compilers using IRS figures report the top 1 percent paid about 40 percent of federal income taxes in 2022, amounting to roughly $855 billion that year in some tabulations ^{[2] [8]}.

2. The long view: a clear upward trend since the 1980s and early 2000s

Multiple historical series show the share paid by the top 1 percent has risen markedly: National Taxpayers Union Foundation notes the richest paid about 19 percent of income taxes in 1980 and around 40.4 percent in 2022, indicating a long-run climb ^[3]. Tax Foundation historical tabulations show the top 1 percent’s tax share was roughly 25.8 percent in 1986 and had climbed into the high 30s by the 2010s, with spikes and dips tied to business cycles and tax-law changes ^{[5] [9]}.

3. Why the top’s share rose: income concentration, tax credits, and cyclical effects

Analysts point to two broad drivers: faster income growth at the top concentrates taxable income in a small group, and expansions or targeting of refundable tax credits and other provisions have reduced the bottom and middle shares of income tax, thereby increasing the top share even if marginal rates changed little ^{[6] [7]}. Recessions also temporarily reduce the top 1 percent’s share—CBO documented sharp declines in top incomes and tax shares during downturns—so year-to-year movement can reflect cycles as well as structural change ^[10].

4. Measurement matters: what “share” and which taxes are being counted

Important methodological caveats change headline numbers: most cited figures refer only to federal individual income taxes after credits and generally exclude refundable credits in some datasets, and they do not include payroll taxes or state/local levies, which are proportionally larger for lower-income households ^{[7] [1] [2]}. Different organizations report slightly different series (IRS tables compiled by Tax Foundation, CBO expanded-income measures, or independent visualizations), producing variation such as 40% for 2022 versus 45–46% for 2021 in other tables ^{[1] [6] [2]}.

5. How the statistics are used—and the agendas behind them

Both sides of the tax policy debate invoke these numbers: those arguing the wealthy don’t pay enough emphasize effective tax rates and look beyond income taxes to overall tax burdens, while opponents point to the fact that a small group already contributes a large fraction of income-tax revenue to argue against higher rates or to highlight economic distortion ^{[11] [5]}. Source institutions themselves have perspectives—advocacy groups or think tanks often select particular IRS series and framing that suit policy arguments—so readers should weigh both the data and the producer’s implicit agenda when interpreting headline shares ^{[3] [5]}.

6. Bottom line: a large share that has risen over decades, with important caveats

The factual bottom line is that the top 1 percent now pays roughly 40–46 percent of federal individual income tax receipts, up from roughly 19–26 percent several decades ago, a shift driven by income concentration and tax-code dynamics; however, precise percentages vary by year and by measurement choices ^{[3] [5] [6] [1]}. Where the debate goes next depends on which taxes and time frames policymakers and analysts choose to emphasize, and on forthcoming changes to tax law that could alter both effective rates and the distribution of tax liability ^{[6] [12]}.