🇺🇸 United States
US / USA #4
Nomad Score
62.0
Cities
100
🇺🇸 UNITED STATES TAX PROFILE
Data year: 2026
Tax System
Citizenship based
US taxes citizens and permanent residents on worldwide income regardless of residence. The corporate system moved toward territorial in 2017 (TCJA).
US taxes citizens and permanent residents on worldwide income regardless of residence. The corporate system moved toward territorial in 2017 (TCJA).
Top PIT Rate
37.0%
Corporate Tax Rate
21.0%
VAT/GST
No VAT/GST
Capital Gains Tax
20.0%
Long-term (>12 months) 0/15/20% based on income. Short-term taxed as ordinary income. Net Investment Income Tax (NIIT) of 3.8% applies to high earners.
Long-term (>12 months) 0/15/20% based on income. Short-term taxed as ordinary income. Net Investment Income Tax (NIIT) of 3.8% applies to high earners.
Social Security (Employee)
7.7%
Social Security (Employer)
7.7%
SS Cap (Annual)
USD 184,500
Dividend Withholding
30.0%
Interest Withholding
30.0%
Royalty Withholding
30.0%
Inheritance Tax
40.0%
Treaty Count
68
Crypto Rules
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| USD 0 | and above | 21.0% | -- |
Medicare
Filing status: single
| Bracket Min | Bracket Max | Rate % | USD Equivalent | Filing Status |
|---|---|---|---|---|
| USD 0 | and above | 1.5% | -- | -- |
| USD 200,000 | and above | 0.9% | -- | single |
Personal income
Filing status: single, married_joint
| Bracket Min | Bracket Max | Rate % | USD Equivalent | Filing Status |
|---|---|---|---|---|
| USD 0 | USD 12,400 | 10.0% | -- | single |
| USD 0 | USD 24,800 | 10.0% | -- | married_joint |
| USD 12,400 | USD 50,400 | 12.0% | -- | single |
| USD 24,800 | USD 100,800 | 12.0% | -- | married_joint |
| USD 50,400 | USD 105,700 | 22.0% | -- | single |
| USD 100,800 | USD 211,400 | 22.0% | -- | married_joint |
| USD 105,700 | USD 201,775 | 24.0% | -- | single |
| USD 201,775 | USD 256,225 | 32.0% | -- | single |
| USD 211,400 | USD 403,550 | 24.0% | -- | married_joint |
| USD 256,225 | USD 640,600 | 35.0% | -- | single |
| USD 403,550 | USD 512,450 | 32.0% | -- | married_joint |
| USD 512,450 | USD 768,700 | 35.0% | -- | married_joint |
| USD 640,600 | and above | 37.0% | -- | single |
| USD 768,700 | and above | 37.0% | -- | married_joint |
Social security
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| USD 0 | USD 184,500 | 6.2% | -- |
🏠 TAX RESIDENCY
Residency Rules
Substantial Presence Test: 31 days current year + weighted average 183 days over 3 years. Green card holders always resident.
Exit Tax
Yes
Expatriation tax on unrealized gains for covered expatriates (net worth >$2M or avg tax >$201,000 over 5 years)
Expatriation tax on unrealized gains for covered expatriates (net worth >$2M or avg tax >$201,000 over 5 years)
CFC Rules
Yes
Subpart F and GILTI rules tax US shareholders on certain CFC income. BEAT applies to large multinationals.
Subpart F and GILTI rules tax US shareholders on certain CFC income. BEAT applies to large multinationals.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 15
Extension Deadline
October 15
Auto Extension
Available
📚 SOURCES
- IRS Revenue Procedure 2025-32 (accessed May 3, 2026)
-
IRS Tax Brackets
(accessed Mar 23, 2026)
2025 federal income tax brackets -
PwC United States - Corporate
(accessed Mar 23, 2026)
Federal CIT rate 21% -
PwC United States - Individual
(accessed Mar 23, 2026)
Federal PIT brackets and rates - SSA 2026 Cost-of-Living Adjustment (accessed May 3, 2026)
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