Lucio Miranda, Presidente ExportUSA
Presidente e fondatore di ExportUSA
Lucio Miranda - Alumnus Bocconi e NYU Stern Business School, Autore per la Casa Editrice Hoepli Milano. Esperto in internazionalizzazione d'impresa e del mercato USA.
Dal 1979 a oggi la tassazione dei redditi delle persone fisiche in America si è ridotta anche del 50%
Presentiamo un excursus storico sull'evoluzione delle aliquote IRPEF negli USA e degli scaglioni di reddito per la tassazione dei redditi personali in America a partire dal 1979 fino a giorni nostri. Nel 1979 gli scaglioni di reddito in cui era strutturata la tassazione dei redditi personali in America erano 16 e l'aliquota massima per la tassazione dei redditi delle persone fisiche arrivava al 70% per redditi superiori a 81800 dollari [contribuente singolo], equivalenti a 364,800 dollari del 2025
Per contro nel 2025 gli scaglioni IRPEF previsti per le tasse sui redditi delle persone fisiche in America si sono ridotti a sei e l'aliquota massima è ora del 37%, quasi la metà della aliquota massima in vigore nel 1979
Anno |
Aliquota IRPEF USA |
Tipologia di contribuente | |
|---|---|---|---|
| Married filing jointly | Filing Single | ||
| Scaglioni di reddito | |||
2025 |
10% | $0 < $23,850 | $0 < $11,925 |
| 12% | $23,850 | $11,925 | |
| 22% | $96,950 | $48,475 | |
| 24% | $206,700 | $103,350 | |
| 32% | $394,600 | $197,300 | |
| 35% | $501,050 | $250,525 | |
| 37% | $751,600 e oltre | $626,350 e oltre | |
2024 |
10% | $0 | $0 |
| 12% | $23,200 | $11,600 | |
| 22% | $94,300 | $47,150 | |
| 24% | $201,050 | $100,525 | |
| 32% | $383,900 | $191,950 | |
| 35% | $487,450 | $243,725 | |
| 37% | $731,200 | $609,350 | |
2023 |
10% | $0 | $0 |
| 12% | $22,000 | $11,000 | |
| 22% | $89,450 | $44,725 | |
| 24% | $190,750 | $95,375 | |
| 32% | $364,200 | $182,000 | |
| 35% | $462,500 | $231,250 | |
| 37% | $693,750 | $578,125 | |
2022 |
10% | $0 | $0 |
| 12% | $20,550 | $10,275 | |
| 22% | $83,550 | $41,775 | |
| 24% | $178,150 | $89,075 | |
| 32% | $340,100 | $170,050 | |
| 35% | $431,900 | $215,950 | |
| 37% | $647,850 | $539,900 | |
2021 |
10% | $0 | $0 |
| 12% | $19,900 | $9,950 | |
| 22% | $81,050 | $40,525 | |
| 24% | $172,750 | $86,375 | |
| 32% | $329,850 | $164,925 | |
| 35% | $418,850 | $209,425 | |
| 37% | $628,301 | $523,600 | |
2020 |
10% | $0 | $0 |
| 12% | $19,750 | $9,875 | |
| 22% | $80,250 | $40,125 | |
| 24% | $171,050 | $85,525 | |
| 32% | $326,600 | $163,300 | |
| 35% | $414,700 | $207,350 | |
| 37% | $622,050 | $518,400 | |
2019 |
10% | $0 | $0 |
| 12% | $19,400 | $9,700 | |
| 22% | $78,950 | $39,475 | |
| 24% | $168,400 | $84,200 | |
| 32% | $321,450 | $160,725 | |
| 35% | $408,200 | $204,100 | |
| 37% | $612,350 | $510,300 | |
2018 |
10% | $0 | $0 |
| 12% | $19,050 | $9,525 | |
| 22% | $77,400 | $38,700 | |
| 24% | $165,000 | $82,500 | |
| 32% | $315,000 | $157,500 | |
| 35% | $400,000 | $200,000 | |
| 37% | $600,000 | $500,000 | |
2017 |
10% | $0 | $0 |
| 15% | $18,650 | $9,325 | |
| 25% | $75,900 | $37,950 | |
| 28% | $153,100 | $91,900 | |
| 33% | $233,350 | $191,650 | |
| 35% | $416,700 | $416,700 | |
| 39.6% | $470,700 | $418,400 | |
2016 |
10% | $0 | $0 |
| 15% | $18,550 | $9,275 | |
| 25% | $75,300 | $37,650 | |
| 28% | $151,900 | $91,150 | |
| 33% | $231,450 | $190,150 | |
| 35% | $413,350 | $413,450 | |
| 39.6% | $466,950 | $415,050 | |
2015 |
10% | $0 | $0 |
| 15% | $18,451 | $9,226 | |
| 25% | $74,901 | $37,451 | |
| 28% | $151,201 | $90,751 | |
| 33% | $230,451 | $189,301 | |
| 35% | $411,501 | $411,501 | |
| 39.6% | $464,851 | $413,201 | |
2014 |
10% | $0 | $0 |
| 15% | $18,151 | $9,076 | |
| 25% | $73,801 | $36,901 | |
| 28% | $148,851 | $89,351 | |
| 33% | $226,851 | $186,351 | |
| 35% | $405,101 | $405,101 | |
| 39.6% | $457,601 | $406,751 | |
2013 |
10% | $0 | $0 |
| 15% | $17,850 | $8,925 | |
| 25% | $72,500 | $36,250 | |
| 28% | $146,400 | $87,850 | |
| 33% | $223,050 | $183,250 | |
| 35% | $398,350 | $398,350 | |
| 39.6% | $450,000 | $400,000 | |
2012 |
10% | $0 | $0 |
| 15% | $17,400 | $8,700 | |
| 25% | $70,700 | $35,350 | |
| 28% | $142,700 | $85,650 | |
| 33% | $217,450 | $178,650 | |
| 35% | $388,350 | $388,350 | |
2011 |
10% | $0 | $0 |
| 15% | $17,000 | $8,500 | |
| 25% | $69,000 | $34,500 | |
| 28% | $139,350 | $83,600 | |
| 33% | $212,300 | $174,400 | |
| 35% | $379,150 | $379,150 | |
2010 |
10% | $0 | $0 |
| 15% | $16,750 | $8,375 | |
| 25% | $68,000 | $34,000 | |
| 28% | $137,300 | $82,400 | |
| 33% | $209,250 | $171,850 | |
| 35% | $373,650 | $373,650 | |
2009 |
10% | $0 | $0 |
| 15% | $16,700 | $8,350 | |
| 25% | $67,900 | $33,950 | |
| 28% | $137,050 | $82,250 | |
| 33% | $208,850 | $171,550 | |
| 35% | $372,950 | $372,950 | |
2008 |
10% | $0 | $0 |
| 15% | $16,050 | $8,025 | |
| 25% | $65,100 | $32,550 | |
| 28% | $131,450 | $78,850 | |
| 33% | $200,300 | $164,550 | |
| 35% | $357,700 | $357,700 | |
2007 |
10% | $0 | $0 |
| 15% | $15,650 | $7,825 | |
| 25% | $63,700 | $31,850 | |
| 28% | $128,500 | $77,100 | |
| 33% | $195,850 | $160,850 | |
| 35% | $349,700 | $349,700 | |
2006 |
10% | $0 | $0 |
| 15% | $15,100 | $7,550 | |
| 25% | $61,300 | $30,650 | |
| 28% | $123,700 | $74,200 | |
| 33% | $188,450 | $154,800 | |
| 35% | $336,550 | $336,550 | |
2005 |
10% | $0 | $0 |
| 15% | $14,600 | $7,300 | |
| 25% | $59,400 | $29,700 | |
| 28% | $119,950 | $71,950 | |
| 33% | $182,800 | $150,150 | |
| 35% | $326,450 | $326,450 | |
2004 |
10% | $0 | $0 |
| 15% | $14,300 | $7,150 | |
| 25% | $58,100 | $29,050 | |
| 28% | $117,250 | $70,350 | |
| 33% | $178,650 | $146,750 | |
| 35% | $319,100 | $319,100 | |
2003 |
10% | $0 | $0 |
| 15% | $14,000 | $7,000 | |
| 25% | $56,800 | $28,400 | |
| 28% | $114,650 | $68,800 | |
| 33% | $174,700 | $143,500 | |
| 35% | $311,950 | $311,950 | |
2002 |
10% | $0 | $0 |
| 15% | $12,000 | $6,000 | |
| 27% | $46,700 | $27,950 | |
| 30% | $112,850 | $67,700 | |
| 35% | $171,950 | $141,250 | |
| 38.6% | $307,050 | $307,050 | |
2001 |
15% | $0 | $0 |
| 27.5% | $45,200 | $27,050 | |
| 30.5% | $109,250 | $65,550 | |
| 35.5% | $166,500 | $136,750 | |
| 39.1% | $297,350 | $297,350 | |
2000 |
15% | $0 | $0 |
| 28% | $43,850 | $26,250 | |
| 31% | $105,950 | $63,550 | |
| 36% | $161,450 | $132,600 | |
| 39.6% | $288,350 | $288,350 | |
1999 |
15% | $0 | $0 |
| 28% | $43,050 | $25,750 | |
| 31% | $104,050 | $62,450 | |
| 36% | $158,550 | $130,250 | |
| 39.6% | $283,150 | $283,150 | |
1998 |
15% | $0 | $0 |
| 28% | $42,350 | $25,350 | |
| 31% | $102,300 | $61,400 | |
| 36% | $155,950 | $128,100 | |
| 39.6% | $278,450 | $278,450 | |
1997 |
15% | $0 | $0 |
| 28% | $41,200 | $24,650 | |
| 31% | $99,600 | $59,750 | |
| 36% | $151,750 | $124,650 | |
| 39.6% | $271,050 | $271,050 | |
1996 |
15% | $0 | $0 |
| 28% | $40,100 | $24,000 | |
| 31% | $96,900 | $58,150 | |
| 36% | $147,700 | $121,300 | |
| 39.6% | $263,750 | $263,750 | |
1995 |
15% | $0 | $0 |
| 28% | $39,000 | $23,350 | |
| 31% | $94,250 | $56,550 | |
| 36% | $143,600 | $117,950 | |
| 39.6% | $256,500 | $256,500 | |
1994 |
15% | $0 | $0 |
| 28% | $38,000 | $22,750 | |
| 31% | $91,850 | $55,100 | |
| 36% | $140,000 | $115,000 | |
| 39.6% | $250,000 | $250,000 | |
1993 |
15% | $0 | $0 |
| 28% | $36,900 | $22,100 | |
| 31% | $89,150 | $53,500 | |
| 36% | $140,000 | $115,000 | |
| 39.6% | $250,000 | $250,000 | |
1992 |
15% | $0 | $0 |
| 28% | $35,800 | $21,450 | |
| 31% | $86,500 | $51,900 | |
1991 |
15% | $0 | $0 |
| 28% | $34,000 | $20,350 | |
| 31% | $82,150 | $49,300 | |
1990 |
15% | $0 | $0 |
| 28% | $32,450 | $19,450 | |
1989 |
15% | $0 | $0 |
| 28% | $30,950 | $18,550 | |
1988 |
15% | $0 | $0 |
| 28% | $29,750 | $17,850 | |
1987 |
11% | $0 | $0 |
| 15% | $3,000 | $1,800 | |
| 28% | $28,000 | $16,800 | |
| 35% | $45,000 | $27,000 | |
| 38.5% | $90,000 | $54,000 | |
1986 |
0% | $0 | $0 |
| 11% | $3,670 | $2,480 | |
| 12% | $5,940 | $3,670 | |
| 14% | $8,200 | $4,750 | |
| 16% | $12,840 | $7,010 | |
| 18% | $17,270 | $9,170 | |
| 22% | $21,800 | $11,650 | |
| 25% | $26,550 | $13,920 | |
| 28% | $32,270 | $16,190 | |
| 33% | $37,980 | $19,640 | |
| 38% | $49,420 | $25,360 | |
| 42% | $64,750 | $31,080 | |
| 45% | $92,370 | $36,800 | |
| 49% | $118,050 | $44,780 | |
| 50% | $175,250 | $59,670 | |
1985 |
0% | $0 | $0 |
| 11% | $3,540 | $2,390 | |
| 12% | $5,720 | $3,540 | |
| 14% | $7,910 | $4,580 | |
| 16% | $12,390 | $6,760 | |
| 18% | $16,650 | $8,850 | |
| 22% | $21,020 | $11,240 | |
| 25% | $25,600 | $13,430 | |
| 28% | $31,120 | $15,610 | |
| 33% | $36,630 | $18,940 | |
| 38% | $47,670 | $24,460 | |
| 42% | $62,450 | $29,970 | |
| 45% | $89,090 | $35,490 | |
| 49% | $113,860 | $43,190 | |
| 50% | $169,020 | $57,550 | |
1984 |
0% | $0 | $0 |
| 11% | $3,400 | $2,300 | |
| 12% | $5,500 | $3,400 | |
| 14% | $7,600 | $4,400 | |
| 16% | $11,900 | $6,500 | |
| 18% | $16,000 | $8,500 | |
| 22% | $20,200 | $10,800 | |
| 25% | $24,600 | $12,900 | |
| 28% | $29,900 | $15,000 | |
| 33% | $35,200 | $18,200 | |
| 38% | $45,800 | $23,500 | |
| 42% | $60,000 | $28,800 | |
| 45% | $85,600 | $34,100 | |
| 49% | $109,400 | $41,500 | |
| 50% | $162,400 | $55,300 | |
1983 |
0% | $0 | $0 |
| 11% | $3,400 | $2,300 | |
| 13% | $5,500 | $3,400 | |
| 15% | $7,600 | $4,400 | |
| 17% | $11,900 | $8,500 | |
| 19% | $16,000 | $10,800 | |
| 23% | $20,200 | $12,900 | |
| 26% | $24,600 | $15,000 | |
| 30% | $29,900 | $18,200 | |
| 35% | $35,200 | $23,500 | |
| 40% | $45,800 | $28,800 | |
| 44% | $60,000 | $34,100 | |
| 48% | $85,600 | $41,500 | |
| 50% | $109,400 | $55,300 | |
1982 |
0% | $0 | $0 |
| 12% | $3,400 | $2,300 | |
| 14% | $5,500 | $3,400 | |
| 16% | $7,600 | $4,400 | |
| 19% | $11,900 | $6,500 | |
| 22% | $16,000 | $8,500 | |
| 25% | $20,200 | $10,800 | |
| 29% | $24,600 | $12,900 | |
| 33% | $29,900 | $15,000 | |
| 39% | $35,200 | $18,200 | |
| 44% | $45,800 | $23,500 | |
| 49% | $60,000 | $28,800 | |
| 50% | $85,600 | $34,100 | |
1981 |
0% | $0 | $0 |
| 14% | $3,400 | $2,300 | |
| 16% | $5,500 | $3,400 | |
| 18% | $7,600 | $4,400 | |
| 21% | $11,900 | $6,500 | |
| 24% | $16,000 | $8,500 | |
| 28% | $20,200 | $10,800 | |
| 32% | $24,600 | $12,900 | |
| 37% | $29,900 | $15,000 | |
| 43% | $35,200 | $18,200 | |
| 49% | $45,800 | $23,500 | |
| 54% | $60,000 | $28,800 | |
| 59% | $85,600 | $34,100 | |
| 64% | $109,400 | $41,500 | |
| 68% | $162,400 | $55,300 | |
| 70% | $215,400 | $81,800 | |
1980 |
0% | $0 | $0 |
| 14% | $3,400 | $2,300 | |
| 16% | $5,500 | $3,400 | |
| 18% | $7,600 | $4,400 | |
| 21% | $11,900 | $6,500 | |
| 24% | $16,000 | $8,500 | |
| 28% | $20,200 | $10,800 | |
| 32% | $24,600 | $12,900 | |
| 37% | $29,900 | $15,000 | |
| 43% | $35,200 | $18,200 | |
| 49% | $45,800 | $23,500 | |
| 54% | $60,000 | $28,800 | |
| 59% | $85,600 | $34,100 | |
| 64% | $109,400 | $41,500 | |
| 68% | $162,400 | $55,300 | |
| 70% | $215,400 | $81,800 | |
1979 |
0% | $0 | $0 |
| 14% | $3,400 | $2,300 | |
| 16% | $5,500 | $3,400 | |
| 18% | $7,600 | $4,400 | |
| 21% | $11,900 | $6,500 | |
| 24% | $16,000 | $8,500 | |
| 28% | $20,200 | $10,800 | |
| 32% | $24,600 | $12,900 | |
| 37% | $29,900 | $15,000 | |
| 43% | $35,200 | $18,200 | |
| 49% | $45,800 | $23,500 | |
| 54% | $60,000 | $28,800 | |
| 59% | $85,600 | $34,100 | |
| 64% | $109,400 | $41,500 | |
| 68% | $162,400 | $55,300 | |
| 70% | $215,400 | $81,800 | |
AVVERTENZA
Si precisa che le informazioni contenute in questo articolo non costituiscono in alcun modo parere legale o consulenza professionale di nessun tipo, ma esclusivamente informazioni generali a carattere divulgativo. Sconsigliamo di prendere decisioni basandosi solo sul contenuto di questa pagina anche perchè i contenuti potrebbero non essere aggiornati oppure potrebbero contenere imprecisioni. ExportUSA non è uno studio legale.
Lucio Miranda - Alumnus Bocconi e NYU Stern Business School, Autore per la Casa Editrice Hoepli Milano. Esperto in internazionalizzazione d'impresa e del mercato USA.
ExportUSA gestisce la contabilità per tutti i tipi di società americane. Prepariamo e presentiamo la dichiarazione dei redditi di fine anno nonché la dichiarazione trimestrale [o mensile, dipende] della Sales Tax
ExportUSA apre società di diritto statunitense in tutti gli stati dell'America. Possiamo aprire sia LLC che Corporation
ExportUSA offre tutti i servizi di logistica per gli Stati Uniti. Abbiamo un magazzino in Ohio che mettiamo a disposizione dei nostri clienti