ReferenceReviewed 2026-09-29

United States

The United States is the comparison baseline, not a tax haven: citizens and green-card holders are taxed on worldwide income wherever they live, at federal rates up to 37% plus state tax. For a UK founder the key point is that a green card or citizenship puts you in that net for life unless you give it up, and giving it up can trigger an exit tax on unrealised gains.

Latitax verdict

Taxes its citizens wherever they live, so moving abroad does not end US tax.

Ideal for: Comparison only.

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At a glance

Headline figures. Conditions, thresholds and every note are in the full file.

Income tax, top rate

Verified

37% federal (plus state tax in most states)

Capital gains

Secondary

20% + 3.8% NIIT = 23.8% federal

Inheritance / estate

Verified

40% above USD 15m per person

Wealth tax

Secondary

None federal

Corporate tax

Secondary

21% federal (plus state tax)

Tax system

Secondary

Worldwide, based on citizenship as well as residence

Research, not advice. Rates change; confirm with a qualified professional before acting. 12 official sources, reviewed 2026-09-29.