Actuarial Tax Rates Based on Age and Birth Year for Both Males and Females

Age

1900

1910

1920

1930

1940

1950

1960

1970

1980

1990

2000

21

4.27%

4.59%

4.88%

5.14%

5.41%

5.62%

5.81%

6.00%

6.16%

6.32%

6.47%

22

4.45%

4.78%

5.08%

5.35%

5.62%

5.85%

6.05%

6.24%

6.41%

6.57%

6.72%

23

4.64%

4.98%

5.29%

5.57%

5.85%

6.09%

6.29%

6.49%

6.67%

6.84%

7.00%

24

4.84%

5.19%

5.52%

5.80%

6.10%

6.34%

6.55%

6.76%

6.94%

7.12%

7.28%

25

5.06%

5.42%

5.75%

6.04%

6.35%

6.60%

6.83%

7.04%

7.23%

7.41%

7.58%

26

5.29%

5.66%

6.00%

6.30%

6.62%

6.89%

7.12%

7.33%

7.54%

7.72%

7.90%

27

5.53%

5.91%

6.26%

6.58%

6.91%

7.18%

7.42%

7.65%

7.86%

8.05%

8.24%

28

5.79%

6.18%

6.54%

6.87%

7.22%

7.50%

7.75%

7.98%

8.20%

8.40%

8.59%

29

6.06%

6.46%

6.84%

7.18%

7.54%

7.83%

8.10%

8.34%

8.56%

8.78%

8.97%

30

6.35%

6.77%

7.16%

7.51%

7.88%

8.19%

8.46%

8.72%

8.95%

9.17%

9.38%

31

6.66%

7.09%

7.50%

7.86%

8.25%

8.57%

8.85%

9.12%

9.36%

9.59%

9.81%

32

6.99%

7.44%

7.86%

8.24%

8.64%

8.97%

9.27%

9.54%

9.80%

10.04%

10.26%

33

7.35%

7.81%

8.24%

8.64%

9.06%

9.40%

9.72%

10.00%

10.27%

10.52%

10.75%

34

7.73%

8.20%

8.65%

9.07%

9.51%

9.87%

10.19%

10.49%

10.77%

11.03%

11.27%

35

8.14%

8.63%

9.10%

9.54%

9.99%

10.36%

10.71%

11.02%

11.31%

11.58%

11.83%

36

8.58%

9.09%

9.58%

10.03%

10.50%

10.90%

11.26%

11.58%

11.88%

12.17%

12.43%

37

9.05%

9.58%

10.09%

10.57%

11.06%

11.47%

11.85%

12.19%

12.51%

12.80%

13.08%

38

9.57%

10.12%

10.65%

11.15%

11.66%

12.10%

12.49%

12.84%

13.18%

13.49%

13.78%

39

10.12%

10.70%

11.26%

11.78%

12.31%

12.77%

13.18%

13.55%

13.90%

14.23%

14.53%

40

10.73%

11.33%

11.92%

12.47%

13.02%

13.50%

13.93%

14.32%

14.69%

15.03%

15.35%

41

11.39%

12.02%

12.64%

13.21%

13.79%

14.29%

14.75%

15.16%

15.55%

15.91%

16.24%

42

12.12%

12.77%

13.43%

14.03%

14.63%

15.16%

15.64%

16.08%

16.48%

16.86%

17.22%

43

12.91%

13.60%

14.29%

14.93%

15.56%

16.12%

16.62%

17.08%

17.51%

17.91%

18.28%

44

13.79%

14.52%

15.25%

15.91%

16.57%

17.17%

17.70%

18.18%

18.64%

19.06%

19.45%

45

14.76%

15.53%

16.31%

17.00%

17.70%

18.33%

18.89%

19.40%

19.88%

20.33%

20.75%

46

15.85%

16.66%

17.48%

18.22%

18.95%

19.62%

20.21%

20.76%

21.26%

21.74%

22.18%

47

17.06%

17.92%

18.80%

19.57%

20.35%

21.05%

21.69%

22.27%

22.81%

23.31%

23.78%

48

18.43%

19.34%

20.28%

21.10%

21.92%

22.67%

23.34%

23.96%

24.54%

25.08%

25.58%

49

19.97%

20.96%

21.96%

22.82%

23.69%

24.49%

25.21%

25.88%

26.49%

27.07%

27.61%

50

21.74%

22.80%

23.87%

24.79%

25.72%

26.57%

27.34%

28.05%

28.72%

29.33%

29.91%

51

23.77%

24.92%

26.07%

27.04%

28.04%

28.96%

29.79%

30.55%

31.27%

31.93%

32.56%

52

26.13%

27.38%

28.62%

29.66%

30.73%

31.72%

32.62%

33.45%

34.22%

34.94%

35.62%

53

28.91%

30.27%

31.61%

32.73%

33.89%

34.96%

35.94%

36.84%

37.68%

38.47%

39.20%

54

32.20%

33.70%

35.16%

36.37%

37.63%

38.80%

39.87%

40.86%

41.78%

42.64%

43.45%

55

36.18%

37.85%

39.44%

40.77%

42.14%

43.43%

44.61%

45.70%

46.72%

47.67%

48.56%

56

41.07%

42.95%

44.70%

46.16%

47.68%

49.10%

50.42%

51.64%

52.77%

53.83%

54.83%

57

47.22%

49.36%

51.29%

52.93%

54.63%

56.22%

57.71%

59.08%

60.36%

61.56%

62.68%

58

55.17%

57.65%

59.81%

61.66%

63.59%

65.41%

67.11%

68.68%

70.15%

71.52%

72.80%

59

65.82%

68.75%

71.20%

73.35%

75.57%

77.69%

79.68%

81.51%

83.23%

84.83%

86.33%

60

80.80%

84.36%

87.21%

89.77%

92.40%

94.94%

97.32%

99.52%

101.58%

103.51%

105.31%

61

103.37%

107.85%

111.30%

114.45%

117.71%

120.87%

123.84%

126.59%

129.16%

131.57%

133.82%

62

141.11%

147.10%

151.53%

155.68%

159.98%

164.17%

168.13%

171.79%

175.21%

178.42%

181.42%

63

216.82%

225.80%

232.17%

238.29%

244.66%

250.93%

256.84%

262.32%

267.44%

272.24%

276.74%

64

444.45%

462.22%

474.45%

486.50%

499.06%

511.52%

523.29%

534.20%

544.41%

553.99%

562.96%