🇺🇸 United States Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 37.0% Citizenship based system

Corporate tax 21.0%

VAT/GST None standard rate

Tax residency — 68 tax treaties

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).
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.
Social security (employee): 7.7%
Social security (employer): 7.7%
Social security cap (annual): USD 184,500
Dividend withholding: 30.0%
Interest withholding: 30.0%
Royalty withholding: 30.0%
Inheritance tax: 40.0%
Treaty count: 68

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
USD 0	and above	21.0%	--

Medicare Filing status: single

Medicare brackets
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

Personal income brackets
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

Social security brackets
Bracket min	Bracket max	Rate	USD equivalent
USD 0	USD 184,500	6.2%	--

Crypto Rules

Residency rules: Substantial Presence Test: 31 days current year + weighted average 183 days over 3 years. Green card holders always resident.
Exit tax: Yes Covered expatriates (net worth over USD 2 million, average annual net income tax over USD 211,000 for the five years before expatriation, or failure to certify five years of US tax compliance) pay mark-to-market tax on unrealized gains; the 2026 exclusion amount is USD 910,000 (Rev. Proc. 2025-32).
CFC rules: Yes Subpart F and GILTI rules tax US shareholders on certain CFC income. BEAT applies to large multinationals.

IRS inflation adjustments tax year 2026 (accessed Oct 9, 2026) 2026 federal PIT rate schedules (single and MFJ), expatriation thresholds
IRS Revenue Procedure 2025-32 (accessed Oct 9, 2026) Authoritative 2026 inflation-adjusted amounts including §877A covered expatriate tests
SSA contribution and benefit base 2026 (accessed Oct 9, 2026) OASDI taxable maximum USD 184,500 for 2026
PwC United States - Individual (accessed Oct 9, 2026) Cross-check PIT rates, NIIT, Medicare surtax, residency
PwC United States - Corporate (accessed Oct 9, 2026) Federal CIT 21%, 30% default WHT, CAMT and BEAT context
IRS Tax Brackets (accessed Oct 9, 2026) Federal income tax rate overview

Oct 9, 2026
- Brackets updated
Refreshed for TY 2026 — `verified`, sources, exit-tax thresholds USD 211,000 / USD 910,000, CIT/Medicare bracket years, SSA cap confirmed (https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%