Tax rates by Adjusted Gross Income Category Effective income and payroll tax rate, percent 35 - 30 - 25 - 20 - 15- 10 - 5 Cluster A 'um rercentue Avg 10th Percentile Cluster B Buffett's oor tax rate <$100k $100k- $250k- $350k- $500k- $1mm- >$5mm $250k $350k $500k $1mm $5mm So urce: Co ngressional Research Service, Warren Buffett, WSJ. EFTA01170104