US · Americas · USD
United States
Tax rates
Income Tax
43.7%
Top rate, progressive scale
Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01Corporate Tax
25.6%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01Capital Gains Tax
20%
Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01Crypto Tax
20%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18
No verified data yet for: VAT.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for United States using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| USD 0 | 10% |
| USD 11,925 | 12% |
| USD 48,475 | 22% |
| USD 103,350 | 24% |
| USD 197,300 | 32% |
| USD 250,525 | 35% |
| USD 626,350 | 37% |
Federal brackets only, single filer, tax year 2025 (IRS Rev. Proc. 2024-40 figures; unaffected by the One Big Beautiful Bill Act, which changed 2026-onward guidance and other provisions, not the 2025 bracket thresholds themselves). State and local income tax excluded — e.g. California adds up to 13.3% marginal, nine states levy none. The stored headline rate (43.65%) is the OECD's combined federal + representative sub-central top-rate estimate, not this federal-only schedule.
Capital Gains Tax
The maximum US federal tax rate on long-term capital gains (assets held over 12 months) is 20% for 2025, reached once a single filer's taxable income exceeds USD 533,400.
In practice
- Exemptions
A taxpayer who sells their main home may exclude up to $250,000 of the gain ($500,000 for a joint return) from taxable income, provided they meet both an ownership test and a use test by owning and living in the home as their main home for at least 24 months out of the 5 years leading up to the sale.
Source: IRS — Topic no. 701, Sale of your home · as of 2026-06-08
Crypto Tax
The IRS treats digital assets such as cryptocurrencies as property, not currency, so disposing of crypto held as a capital asset through a sale, exchange, or trade produces a capital gain or loss reported on Form 8949 and Schedule D. For most property other than collectibles, the top 2025 federal long-term capital gains rate is 20%, reached once a single filer's taxable income exceeds $533,401.
Wealth Tax
No federal net wealth/worth tax. PWC: "The United States does not have a federal level net wealth/worth tax." No individual US state levies a general net wealth tax either.