Array ( [page] => blog.article.php [Id] => 2960 [langId] => 0 [url] => riduzione-tasse-stati-uniti.php [title] => Riduzione tassazione sul reddito negli USA dal 1979 al 2025 [descr] => Dal 1979 a oggi la tassazione dei redditi delle persone fisiche in America si è ridotta anche del 50% [keyword] => [config] => Array ( [copyrightYear] => 2025 [copyrightHolder] => ExportUSA New York, Corp. [status] => 50 [headline] => Evoluzione della tassazione personale negli Stati Uniti dal 1979 al 2025 [text] => Riduzione delle tasse sui redditi personali negli Stati Uniti dal 1979 al 2025 Dal 1979 a oggi la tassazione dei redditi delle persone fisiche in America si è ridotta del 50% Un excursus storico sull'evoluzione delle aliquote e degli scaglioni sul reddito per la tassazione dei redditi personali in America a partire dal 1950 fino a giorni nostri. Nel 1979 gli scaglioni di reddito erano 15 e l'aliquota massima per la tassazione dei redditi personali arrivava al 70% per redditi superiori a 81800 dollari [contribuente singolo], equivalenti a 364,800 dollari del 2025 Per contro nel 2025 gli scaglioni 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 che nel 1979     Anno Aliquota Tipologia di Contribuente Coniugati Singolo Scaglioni di reddito 2025 10% $0 < $23,850 $0 ... [about] => Evoluzione della tassazione personale negli Stati Uniti dal 1950 al 2025. Dal 1979 a oggi la tassazione dei redditi delle persone fisiche in America si è ridotta del 50% [keywords] => [image] => /media/009/tasse-usa-1979-2025.m.webp [logoUrl] => https://www.exportusa.us/img/EXPORTUSA-NEW-YORK-160.png [author] => Lucio Miranda - Presidente ExportUSA [publisherName] => ExportUSA New York, Corp. [product] => Array ( [status] => -1 [name] => Le tasse in America [description] => Evoluzione della tassazione personale negli Stati Uniti dal 1979 al 2025 ) [offer] => Array ( [availability] => https://schema.org/InStock [price] => 0 [currency] => USD ) [review] => Array ( [author] => Lucio Miranda - Presidente ExportUSA [rating] => 5 [name] => review [reviewBody] => [positive1] => [positive2] => [positive3] => [positive4] => ) [url] => riduzione-tasse-stati-uniti.php [mainEntityOfPage] => riduzione-tasse-stati-uniti.php [name] => Carico fiscale negli USA [description] => La progressiva riduzione del carico fiscale in America dal 1979 al 2025 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 15 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 Andamento della tassazione delle persone fisiche in America 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 ... 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La progressiva riduzione del carico fiscale in America dal 1979 al 2025

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

Andamento della tassazione delle persone fisiche in America

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, ma esclusivamente informazioni generali a carattere divulgativo. Facciamo inoltre presente che ExportUSA non è una law firm nè uno studio commercialista e sconsigliamo di prendere decisioni basandosi solo sul contenuto di questa pagina anche perchè i contenuti potrebbero non essere aggiornati oppure potrebbero contenere imprecisioni.

Contattateci per fare la dichiarazione dei redditi in America
Lucio Miranda - ExportUSA

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.

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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

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Apertura Società negli Stati Uniti: LLC o Corporation
Servizi per l'export

Costituzione società e compliance

ExportUSA apre società di diritto statunitense in tutti gli stati dell'America. Possiamo aprire sia LLC che Corporation

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Servizi logistica per gli Stati Uniti
Servizi per l'export

Servizi di Logistica per gli Stati Uniti

ExportUSA offre tutti i servizi di logistica per gli Stati Uniti. Abbiamo un magazzino in Ohio che mettiamo a disposizione dei nostri clienti

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