Taxes in the United States

US tax rates in 2026: at a glance

The US taxes its tax residents on worldwide income, and taxes are paid at three levels: federal, state and city. Here are the main taxes in one table.

Compare taxes in 146 countries: relocation taxes 2026

Who is a US tax resident

You are a US tax resident for tax purposes if:

• You are a lawful permanent resident - a green card holder. Resident status generally continues until the green card is officially revoked, even if you move abroad indefinitely.
• You meet the "substantial presence test": present in the US for at least 31 days in the current year, and 183 equivalent days total across the current year and the two preceding years.

A separate rule applies on exit. If you held a green card for at least 8 of the last 15 years, giving it up is treated like renouncing citizenship. The exit tax may then apply: with net worth of $2 million or more, a high US tax bill over the past 5 years or incomplete tax filings, your assets are treated as sold the day before you leave and the gain is taxed. Always get tax advice from Murblz specialists before obtaining or relinquishing a green card.

Tax treaties

The US has income tax treaties with many countries to avoid double taxation. If a treaty is in force between the US and your country of residence, its provisions can override the usual resident-alien rules. For example, if you can show a "permanent home" is available only in your home country, you are generally classified as a nonresident alien for US income tax purposes - but you need to file a specific form to claim this.

US tax residency: how to become a resident and count the days

The US counts days by a formula best left to a calculator rather than memory. The substantial presence test makes you resident with at least 31 days this year and 183 in total, where this year's days count in full, last year's at a third and the year before at a sixth. Citizens and green card holders need no days: they are always resident.

A resident pays 10-37% federal tax on worldwide income plus state tax where the state has one. A non-resident pays only on US income. For another country, the status is confirmed by an IRS residency certificate.

The law does not stop you from confirming the status on your own. But mistakes cost more: forgetting last year's third or missing the closer connection statement. Murblz support removes these risks: we run the formula, prepare the statements and the certificate. We guarantee professional work and a transparent process, and in most cases a result on the first filing.

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Federal scale for 2026

The standard deduction for 2026 is $16,100 for a single filer and $32,200 for married couples. Each rate applies only to the part of income in its band.

Example: a family earning $200,000 a year

• Taxable income after the married standard deduction: $200,000 - $32,200 = $167,800.
• Federal tax: 10% on $24,800 - $2,480, 12% on the next $76,000 - $9,120, 22% on the remaining $67,000 - $14,740. Total $26,340, about 13% of pay.
• Employee payroll taxes if one spouse earns it all: 6.2% of $184,500 - $11,439 and 1.45% of $200,000 - $2,900.
• State tax: 0% in Texas or Florida; a few percent of income more in states with tax.

The total in a no-tax state is about $40,700, or 20% of pay. Credits for children, mortgage interest and retirement contributions reduce it. We will run the numbers for your income and state in the chat.

State taxes

• No wage income tax - Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington does have a 7% tax on large capital gains.
• The highest rates - California up to 13.3%, New York up to 10.9% plus New York City tax up to 3.876%.
• Property tax - local, usually 1-2% of assessed value a year.
• Sales tax - from 0% to 7-10% including local tax; there is no federal VAT.

The choice of state can change your total tax by 10% of income or more.

Capital gains, dividends and payroll taxes

• Long-term capital gains and qualified dividends - 0% up to $49,450 of taxable income for a single filer, 15% up to $545,500, 20% above.
• Net investment income tax - an extra 3.8% above $200,000 for singles and $250,000 for couples.
• Short-term gains - held under a year, taxed on the regular scale.
• Social Security - 6.2% of wages up to $184,500 in 2026, matched by the employer.
• Medicare - 1.45% of all wages plus 0.9% above $200,000.
• The self-employed pay both parts - 15.3% up to the wage cap.

Crypto: property, not money

The IRS treats crypto as property. Gains on coins held for over a year are taxed at capital gains rates of 0%, 15% or 20%, and on coins held for a year or less at ordinary rates up to 37%. Staking and mining rewards are income at their value on the date received.

US brokers report clients' crypto sales to the IRS, so mismatches with the return quickly show up. More in our article on crypto tax in the USA.

A US company: corporate tax and payments to the owner

A US corporation pays 21% federal corporate income tax plus state tax: the highest rate is 11.5% in New Jersey, while South Dakota and Wyoming have no corporate income tax. Dividends paid to a foreign owner are subject to 30% withholding unless a tax treaty reduces the rate.

A limited liability company with a single non-resident owner does not pay corporate tax itself: if it has no US activity, US tax usually does not arise. But the annual report of transactions with the owner is mandatory, and missing it can cost a $25,000 penalty. More in our article on opening a US company as a non-resident.

Foreign accounts and companies

• Foreign bank account report - if the total across all foreign accounts exceeded $10,000 at any point in the year. Penalties for not filing start in the thousands of dollars.
• Foreign financial asset report - for residents with assets from $50,000 at year end for a single filer.
• Stakes in foreign companies and funds - separate reports and special tax rules; profits of a controlled foreign corporation can be taxed before distribution.
• A US company with one foreign owner files an annual report on transactions with the owner, even with no tax due.

Before getting a green card, review your asset structure: some foreign funds are taxed very unfavourably in the US.

Estate and gift tax

From 2026 the estate and gift exemption is $15 million per person, $30 million for a couple. You can give up to $19,000 a year to any one person without a report. Above the exemption the rate reaches 40%. For non-residents the exemption on US assets is only $60,000, so US property is often held through companies.

US property: rental and sale by a foreigner

A foreigner can buy a home in the US without restrictions, but the tax on it works differently than for an American. The annual property tax is charged by the county, usually 1-2% of assessed value, while rental and sale income is taxed by the IRS.

Withholding on a sale is not the final tax but a prepayment. The actual tax is calculated on the gain at capital gains rates, and the difference is refunded through a return, so without one the money stays with the Treasury. To get a refund, the seller needs a US taxpayer number, which takes weeks to obtain.

Murblz specialists choose the rental regime in advance, obtain the taxpayer number and file the return after the sale so that the withheld 15% comes back to the owner. More on buying in our article on buying an apartment in the US as a foreigner.

Tax treaties

The US has income tax treaties with dozens of countries that reduce the 30% withholding on dividends, interest and royalties for non-residents and allow tax paid abroad to be credited. To use a treaty, a non-resident gives the payer a form confirming treaty residence.

Not every treaty works in full: for example, the main articles of the treaty with Russia have been suspended since 2023-2024, so the full 30% withholding applies to such payments and treaty credits are unavailable.

Returns, deadlines and penalties

The US tax year is the calendar year, and the 2026 return is filed in spring 2027. The key rule: you can extend the deadline for filing the return, but not for paying the tax. Anything unpaid by 15 April accrues interest and penalties even if the return is lawfully filed later.

The penalty for filing late is 5% of unpaid tax for each month, up to 25%. The penalty for paying late is 0.5% a month, also up to 25%, plus interest. Missing the report of an LLC with a non-resident owner costs $25,000 even when no tax is due at all.

State returns are filed separately, usually on the same dates. Murblz specialists keep the calendar of deadlines at every level and file returns on time so clients do not pay penalties for missed dates.

What changes in 2026

• The 2025 law made the 10-37% rates and the standard deduction permanent, with amounts indexed.
• New deductions: tips up to $25,000, overtime up to $12,500, and $6,000 for people over 65.
• The cap on deducting state and local taxes rose to $40,000.
• From 1 January 2026 a 1% tax applies to cash-funded remittances sent abroad.
• The estate tax exemption is $15 million per person.

What this means for someone moving

US taxes depend on status, not citizenship: a green card holder pays tax like an American wherever they live, and a foreigner on a visa becomes a tax resident after reaching 183 days under the formula. So the tax plan is made before getting the status, not after the first return.

Leaving the system also costs money. A citizen who gives up the passport and a green card holder who held it for at least 8 of the last 15 years pay exit tax if at least one condition is met:

Then all property is treated as sold the day before giving up the status, and gains above $910,000 are taxed. That is why assets are structured before getting a green card: fixing the structure afterwards costs more.

Statuses for living in the US: green card by investment, green card for extraordinary ability without an employer, national interest green card, talent visa, startup visa and gold card. The path to a passport: citizenship by naturalisation and citizenship by birth. For business: a US company and a personal account.

Murblz specialists calculate tax in the US and in your current country before the move, choose the state, check foreign accounts and companies for reporting and structure assets so that neither the green card nor giving it up becomes an unexpected bill.

Alternatives to compare

• US green card by investment - tax residence starts from the first day of status.
• US talent visa - residence by the days test, not by status.
• World taxes - compare rates when choosing a country.

What to know

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