<Li> Total federal tax of individual including employer's contribution = $3,973.75 + $3,060.00 + $3,060.00 = $10,093.75 (~ 25.23% of income) </Li> <P> Effective tax rates are typically lower than marginal rates due to various deductions, with some people actually having a negative liability . The individual income tax rates in the following chart include capital gains taxes, which have different marginal rates than regular income . Only the first $118,500 of someone's income is subject to social insurance (Social Security) taxes in 2016 . The table below also does not reflect changes, effective with 2013 law, which increased the average tax paid by the top 1% to the highest levels since 1979, at an effective rate of 33%, while most other taxpayers have remained near the lowest levels since 1979 . </P> <Table> <Tr> <Th_colspan="6"> Effective Federal Tax Rates and Average Incomes for 2010 </Th> </Tr> <Tr> <Th> Quintile </Th> <Th> Average Income Before Taxes </Th> <Th> Effective Individual Income Tax Rate </Th> <Th> Effective Payroll Tax Rate </Th> <Th> Combined Effective Income and Payroll Tax Rate </Th> <Th> Total Effective Federal Tax Rate (includes corporate income and excise taxes) </Th> </Tr> <Tr> <Th> Lowest </Th> <Td> $24,100 </Td> <Td> − 9.2% </Td> <Td> 8.4% </Td> <Td> − 0.8% </Td> <Td> 1.5% </Td> </Tr> <Tr> <Th> Second </Th> <Td> $44,200 </Td> <Td> − 2.3% </Td> <Td> 7.8% </Td> <Td> 5.5% </Td> <Td> 7.2% </Td> </Tr> <Tr> <Th> Middle </Th> <Td> $65,400 </Td> <Td> 1.6% </Td> <Td> 8.3% </Td> <Td> 9.9% </Td> <Td> 11.5% </Td> </Tr> <Tr> <Th> Fourth </Th> <Td> $95,500 </Td> <Td> 5.0% </Td> <Td> 9.0% </Td> <Td> 14.0% </Td> <Td> 15.6% </Td> </Tr> <Tr> <Th> Highest </Th> <Td> $239,100 </Td> <Td> 13.8% </Td> <Td> 6.7% </Td> <Td> 20.5% </Td> <Td> 24.0% </Td> </Tr> <Tr> <Th> </Th> <Td_colspan="3"> </Td> </Tr> <Tr> <Th> 81st to 90th Percentiles </Th> <Td> $134,600 </Td> <Td> 8.1% </Td> <Td> 9.4% </Td> <Td> 17.5% </Td> <Td> 19.3% </Td> </Tr> <Tr> <Th> 91st to 95th Percentiles </Th> <Td> $181,600 </Td> <Td> 10.7% </Td> <Td> 8.9% </Td> <Td> 19.6% </Td> <Td> 21.6% </Td> </Tr> <Tr> <Th> 96th to 99th Percentiles </Th> <Td> $286,400 </Td> <Td> 15.1% </Td> <Td> 7.1% </Td> <Td> 22.2% </Td> <Td> 24.9% </Td> </Tr> <Tr> <Th> Top 1% </Th> <Td> $1,434,900 </Td> <Td> 20.1% </Td> <Td> 2.2% </Td> <Td> 22.3% </Td> <Td> 29.4% </Td> </Tr> </Table> <Tr> <Th_colspan="6"> Effective Federal Tax Rates and Average Incomes for 2010 </Th> </Tr>

How much is the top income tax bracket
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