Personal Tax in the United States

Overview by
Tax Base For Residents and Non-Residents
Non-resident and Resident individuals in the U.S. are liable to pay income tax on their U.S.-sourced income. The United States has income tax treaties with a number of foreign countries. It avoids double taxation.

Tax Rate

Different scales depending on the family status (married couples under a joint system, married couples under a separate assets system, single and head of the family), limited to six rates. 10%, 15%, 25%, 28% and 33%
High incomes are subjected to an additional tax. 35%
Allowable Deductions and Tax Credit
Depend on the State of residence.
Special Expatriate Tax Regime
An expatriate's US source income may be exempt from US tax. For further information consult the website USA International Offshore.
Capital Tax Rate
Individuals pay income tax on the net total of all their capital gains. The tax depends on your income.

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