United States Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
Preferential rates for long-term capital gains; 3.8% NIIT may apply
Wealth & Inheritance
Special Regimes
Practical Notes
Worldwide taxation for citizens regardless of residence. State taxes add significantly. Citizenship-based taxation unique among major countries.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- GILTI regime for foreign income
- FDII deduction
- BEAT minimum tax
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in United States?
United States has a top personal income tax rate of 37%. The tax structure is: Progressive 10-37% federal; state taxes 0-13.3% additional. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in United States?
United States uses a worldwide system for foreign income. US citizens and residents taxed on worldwide income; Foreign Earned Income Exclusion ($130,000 for 2025)
What are the residency requirements for United States?
Tax residency in United States generally requires 183 days of physical presence. Green card test or substantial presence test (31 days current year + 183 days over 3-year rolling period). Always verify current rules with official sources.
Is there a wealth tax in United States?
No, United States does not have a wealth tax. No federal wealth tax; some state property taxes
What is the corporate tax rate in United States?
The corporate tax rate in United States is 21%. 21% federal + state taxes (average ~26% combined)