The United States has a federal corporate income tax rate of 21%, with state CIT rates ranging from 1% to 10%. However, some states do not impose a CIT. Estimated tax payments are due throughout the year in four equal installments, while the final tax payment is due on the 15th day of the 12th month of the tax year. The federal income tax return is due on April 15th, with some exceptions for different due dates. There is no general VAT rate in the US. Non-residents are subject to a 30% withholding tax on dividends, interest, and royalties. Resident corporations are subject to WHT at 0/10% for dividends, 0/1% for interest, and 3% for royalties.
United States Tax Brief
Time of Update 4/04/2026
United States Corporate Income Tax (CIT)
General CIT Rate:
Federal corporate income tax: 21%. State CIT ranges from 1% to 10% (although some states do not impose CIT) and is deductible from the federal CIT.
CIT Return Due Date:
1. April 15th (Federal income tax);
2. Income tax is usually due on the same date as federal income tax, but there are a few cases where the dates are different.
CIT Payment Due Date:
As of the 15th day of the 12th month of the tax year.
CIT Estimated Payment Due Date:
Throughout the year, four equal instalments of estimated tax should be paid on the 15th day of the fourth, sixth, and ninth months of the tax year, and on the 15th day of the first month of the following year (April 15, June 15, September 15, and January 15).
United States Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
United States Value-Added Tax (VAT)
General VAT Rate:
NA
Learn More
United States Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
21% (aligned with the federal CIT rate for corporations)
United States Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
22.69
Composite Effective Marginal Tax Rate:
7.03
Additional info
Quick Navigation
TKEG Expat United States Corporate Tax Guide
United States Corporate Income Tax (CIT)
United States Personal Income Tax (PIT)
United States Capital Gains Tax (CGT)
Personal holding company tax
Property taxes
1.
United States Corporate Income Tax (CIT)
In the United States, the federal corporate income tax (CIT) rate is 21%, with additional state CIT rates ranging from 1% to 12%, depending on the state. Some states do not impose CIT at all. These state taxes are deductible for federal CIT purposes. Corporations must file their tax returns by April 15 each year, with final payments due by the 15th day of the 12th month of the tax year. Estimated payments are required quarterly on the 15th of April, June, September, and December, ensuring businesses remain compliant throughout the year.
References
https://taxsummaries.pwc.com/united-states/corporate/taxes-on-corporate-income
2.
United States Personal Income Tax (PIT)
The personal income tax (PIT) rate in the United States can be as high as 37%, depending on income brackets. Taxpayers must file their returns by April 15, and any remaining balance of taxes is also due on this date. Throughout the year, quarterly estimated payments must be made on April 15, June 15, September 15, and January 15. This system allows the United States to collect taxes progressively, ensuring citizens contribute according to their income levels.
References
https://taxsummaries.pwc.com/united-states/individual/taxes-on-personal-income
3.
United States Capital Gains Tax (CGT)
In the United States, capital gains taxes are imposed on both corporations and individuals. For corporations, the capital gains tax rate is aligned with the federal CIT rate at 21%. For individuals, the capital gains tax rate is typically 20%, though this can vary depending on the type of assets and the holding period. The United States encourages long-term investments by offering favorable tax treatment for assets held for longer periods, thus benefiting both individuals and businesses that engage in investment activities.
References
https://taxsummaries.pwc.com/united-states/corporate/capital-gains
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