AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Americas

United States

The US has federal progressive income tax plus state-level taxes that vary widely. Corporate tax is a flat federal 21%. Worldwide income is taxed for US citizens and residents.

Personal income tax

10–37%
Top marginal rate / range

Corporate tax

21%
Standard rate

VAT / Sales tax

No federal VAT (state 0–10%)
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineApril 15
  • Capital gains0%, 15% or 20% (long-term)
  • Social security7.65% employee / 7.65% employer
  • Worldwide incomeCitizens & residents taxed globally
Official Tax Authority Internal Revenue Service (IRS)
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with United States's official tax authority (linked above) or a qualified tax professional before making any decision.