United States Tax Guide
In 2026, the headline personal income tax rate in the United States is 37% and the corporate tax rate is 21%. Checked against official guidance on 8 November 2026.
- Personal income
- 37%Top federal rate, progressive
- Corporate
- 21%
At a glance
| Personal income tax (headline rate) | 37%Top federal rate, progressive |
|---|---|
| Corporate tax | 21% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 8 Nov 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
United States residency rule
United States residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in the United States
Regulatory stabilityVolatile79 rule changes in 24 months, frequently revised; plan with caution. See how the United States ranks.
- Exemption · 1 Jan 2027
IRS announces 2027 estate and gift tax exclusion increases
For 2027, the federal estate tax basic exclusion is $15,480,000 and the annual gift tax exclusion is $20,000 per recipient. The exclusion for gifts to a spouse who is not a US citizen is $201,000.
- Exemption · 1 Jan 2027
Post-2026 Opportunity Zone Deferral and Basis Step-Up Rules
For qualifying investments in qualified opportunity funds made after December 31, 2026, deferred gain is generally included in income by the earliest of a sale or exchange, another inclusion event, or five years after the investment. After a five-year holding period, basis increases by 10% of deferred gain, or 30% for an investment in a qualified rural opportunity fund. These rules apply to qualifying taxpayers, not only individuals.
- Tax · 1 Jan 2027
New Saver’s Match Program for Retirement Contributions
The U.S. Treasury and IRS are introducing a new federal Saver's Match program, starting in 2027. This program will provide a government-funded matching contribution of up to $1,000 annually to the retirement accounts of eligible low and moderate-income taxpayers.
Move, incorporate, and bank in the United States
The United States on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in the United States
Legislative changes
Confirmed changes to United States tax law, each checked against its official source.
Residency thresholds
Day counts against United States residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for United States residents, where an official source publishes them.
United States tax, common questions
Is the United States a tax haven?
The United States is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks the rules of the United States across multiple jurisdictions so you can compare in context.
What is the income tax rate in the United States?
The headline personal income tax rate in the United States is 37% (top federal rate, progressive). Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
Does the United States tax cryptocurrency?
Crypto taxation in the United States varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in the United States to become tax resident?
Tax residency in the United States is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does the United States have a digital nomad visa or special regime?
Visa and regime options in the United States change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does the United States compare with other Americas jurisdictions?
Heed's Tax Rankings compare the United States with other Americas jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare the United States with...
Where the United States stands: the lowest tax countries and the highest.
Field notes on United States
How Heed tracks United States
United States surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See the United States' full tax profile.
Track the United States on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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