United States tax rates
North America · headline statutory rates, 2025 · Moderate
In United States, the top statutory personal income tax rate is 37% (ranked #32 of 96 countries), the headline corporate income tax rate is 21%, and the standard VAT/GST rate is No national VAT; state sales taxes 0–~10%. Capital gains for individuals are treated as: 20% (long-term; plus 3.8% NIIT). Overall it reads as a moderate jurisdiction on headline rates — broadly mid-range headline rates. These are statutory top rates, not the effective tax most people pay, and not tax advice — verify with United States's official tax authority.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
United States tax rates at a glance
| Tax | United States |
|---|---|
| Top personal income tax rate | 37% |
| Corporate income tax rate | 21% |
| Standard VAT / GST | No national VAT; state sales taxes 0–~10% |
| Capital gains (individuals) | 20% (long-term; plus 3.8% NIIT) |
| Employee social security | Employee ~7.65% (Social Security + Medicare) |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Headline statutory rates (2025), compiled from PwC Worldwide Tax Summaries and cross-checked against OECD / Tax Foundation data. Rates change — confirm with the official tax authority before relying on them. This is not tax advice.
What these United States rates mean
The figures above are headline statutory rates: the top marginal personal income tax rate, the standard (not reduced) VAT/GST rate, and the main corporate rate. The top 37% income tax rate only bites on income above the highest bracket — the effective rate an average earner pays is lower. There is no broad VAT/GST — no national vat; state sales taxes 0–~10%. Always layer in social security (Employee ~7.65% (Social Security + Medicare)) and any local taxes for a full picture.
How United States ranks
| Measure | United States | Rank (1 = highest) |
|---|---|---|
| Top personal income tax | 37% | #32 of 96 |
| Corporate income tax | 21% | #48 of 96 |
| Standard VAT/GST | No national VAT; state sales taxes 0–~10% | — |
Countries with a similar tax level to United States
The five countries closest to United States on overall headline tax level:
| Country | Top income tax | Corporate tax | VAT/GST |
|---|---|---|---|
| United States (this country) | 37% | 21% | No national VAT; state sales taxes 0–~10% |
| Armenia | 20% | 18% | 20% |
| Panama | 25% | 25% | 7% |
| Ukraine | 18% | 18% | 20% |
| Serbia | 20% | 15% | 20% |
| Barbados | 28.5% | 9% | 17.5% |
Frequently asked questions
What is the income tax rate in United States?
The top statutory personal income tax rate in United States is 37%. This is the highest marginal rate, which only applies above the top income threshold — most taxpayers pay less. It ranks #32 of 96 countries in our dataset by top rate. Headline rate as of 2025; verify with the official tax authority.
What is the corporate tax rate in United States?
United States's headline corporate income tax rate is 21%, ranking #48 of 96 by headline corporate rate. Effective rates can differ with incentives, surcharges and local taxes. Verify with the official authority.
Does United States have VAT or sales tax?
United States has no standard VAT/GST in our dataset (No national VAT; state sales taxes 0–~10%).
Is United States a high-tax or low-tax country?
On headline statutory rates, United States looks like a moderate jurisdiction — broadly mid-range headline rates. This is a rough signal from top rates only, not the effective tax an average person or company pays. Tax residency, deductions and treaties change the real picture. Not tax advice.
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Sources & accuracy
Headline rates for United States from PwC Worldwide Tax Summaries, cross-checked with the OECD and Tax Foundation. Data as of June 2026; reflects roughly the 2025 tax year. These are statutory headline rates, not effective rates, and this page is general information, not tax advice — verify with United States's official tax authority and a qualified adviser before acting. See our methodology and disclaimer.
Last updated: 2026-06-20