Maximum tax rates on dividends and capital gains in the USA
| Year | Tax rate on dividends (%) | Tax rate on capital gains (%) |
|---|---|---|
| 1988-1990 | 28.00 | 28.00 |
| 1991-1992 | 31.00 | 28.00 |
| January 1996 to June 1997 | 39.60 | 28.00 |
| July 1997 to December 2000 | 39.60 | 20.00 |
| January 2001 to December 2001 | 39.10 | 20.00 |
| January 2002 to May 2003 | 38.60 | 20.00 |
| May 2003 to 2011 | 15.00 | 15.00 |
| Year | Tax rate on dividends (%) | Tax rate on capital gains (%) |
|---|---|---|
| 1988-1990 | 28.00 | 28.00 |
| 1991-1992 | 31.00 | 28.00 |
| January 1996 to June 1997 | 39.60 | 28.00 |
| July 1997 to December 2000 | 39.60 | 20.00 |
| January 2001 to December 2001 | 39.10 | 20.00 |
| January 2002 to May 2003 | 38.60 | 20.00 |
| May 2003 to 2011 | 15.00 | 15.00 |
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