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
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | and above | 21.0% |
Medicare
Filing status: single
| Bracket min | Bracket max | Rate | 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 | 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 0 | USD 184,500 | 6.2% |
Tax flags
Crypto Rules
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)
- CFC rules
- Yes 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)