Americas
Currency
USD
Corporate Tax
21%
Personal Income Tax
37%
VAT / GST
0%
Federal 21% + state CIT 0-12% (varies); effective ~25-28% combined.
Top federal rate 37% above $609,350 (single); + state income tax 0-13.3%.
No federal VAT; state/local sales tax 0-10.25% (no input credit).
Dividends
30%
Interest
30%
Royalties
30%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
FICA 15.3% (employer 7.65% + employee 7.65%); Medicare 2.35% on high income; capped at $168,600 (SS portion).
Capital Gains Tax
0/15/20% + 3.8% NIIT
Inheritance / Estate Tax
40% estate tax (above ~$13.6m)
Capital (Net Worth) Tax
0%
Property Tax
Property tax (state/local) ~0.5–2.5%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~66
Key partners: UK, Canada, Japan, Germany, France, Netherlands
US treaty network is model-based; withholding often 0%–15% on dividends (5% for substantial holdings). No treaty with UAE or Hong Kong.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
GILTI 10.5% (half) until 2025 then 13.125%. FDII 13.125%. BEAT and Pillar Two (no adoption yet).
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