Estats Units: Entorn econòmic
The five states with the highest average combined state and local sales tax rates are Tennessee (9.53%), Louisiana (9.52%), Arkansas (9.51%), Washington (9.23%), and Alabama (9.22%). For the full list of applicable rates, click here.
Excise duties are levied at federal and state level on a wide range of goods and activities, including gasoline and diesel fuel used for transportation, air transportation, wagering, foreign insurance, certain sporting goods, firearms and ammunition, alcohol, and tobacco.
Foreign companies are however subject to a branch profits tax at 30% of ECI that is not invested in U.S. trade or business and a 30% withholding tax on non-ECI U.S.-source income (e.g. dividends, interests, rents and royalties). Other arrangements can be made through tax treaties.
Capital losses can only be used to offset capital gains. An excess of capital losses over capital gains in a tax year may be carried back three years and carried forward five years.
Foreign companies are generally exempt from capital gains tax unless the gain is U.S.-sourced (from U.S. real property or through U.S. trade or business).
Importers, manufacturers, and sellers of ozone-depleting chemicals, or imported products manufactured using such chemicals, are subject to environmental taxes calculated per weight of the ODC.
In addition to federal taxes, state and municipal taxes vary from one state or community to another, including property taxes on real property, stamp duties, franchise taxes and taxes on the capital of a corporation.
For more details, consult the Tax Foundation website.
United States | OECD | Germany | |
Number of Payments of Taxes per Year | 10.6 | 10.1 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 175.0 | 163.6 | 218.0 |
Total Share of Taxes (% of Profit) | 36.6 | 41.6 | 48.8 |
Source: Doing Business, Latest available data.
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 seven rates. | 2021 Federal Income Tax Rates: 10%, 15%, 25%, 28%, 33%, 35% and 37% |
Single payers (USD) | Tax Rate |
0 to 9,950 | 10% |
9,951 to 40,525 | 12% |
40,526 to 86,375 | 22% |
86,376 to 164,925 | 24% |
164,926 to 209,425 | 32% |
209,406 to 523,600 | 35% |
523,601 or more | 37% |
Married Filing Jointly (USD) | Tax Rate |
0 to 19,900 | 10% |
19,901 to 81,050 | 12% |
81,051 to 172,750 | 22% |
172,751 to 329,850 | 24% |
329,850 to 418,850 | 32% |
418,851 to 628,300 | 35% |
Above 628,301 | 37% |
Married filling separately (USD) | Tax Rate |
0 to 9,950 | 10% |
9,951 to 40,525 | 12% |
40,526 to 86,375 | 22% |
86,376 to 164,925 | 24% |
164,926 to 209,425 | 32% |
209,426 to 314,150 | 35% |
314,151 or more | 37% |
Head of Household (USD) | Tax Rate |
0 to 14,200 | 10% |
14,201 to 54,200 | 12% |
54,201 to 86,350 | 22% |
86,351 to 164,900 | 24% |
164,901 to 209,400 | 32% |
209,401 to 523,600 | 35% |
523,601 or more | 37% |
Alternative Minimum Tax (AMT) (applies if an individual’s tentative AMT liability exceeds that individual’s regular income tax liability.) |
26% up to a taxable income of USD 199,900 28% on the amount in excess The AMT exemption amount for 2021 is USD 73,600 for singles and USD 114,600 for married couples filing jointly |
State and local income taxes | Most states, and a number of municipal authorities, impose income taxes on individuals working or residing within their jurisdictions. For more information, visit the IRS website. |
Citizens and resident aliens may also claim a standard deduction (instead of itemising deductions). The basic standard deduction for 2021 is USD 12,550 for individuals, USD 25,100 for married couples filing a joint return, and USD 18,800 for heads of household.
Visit the IRS site for more detailed information.
Find out more about Taxes and Accounting in the United States on GlobalTrade.net, the Directory for International Trade Service Providers.
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Actualitzacions: May 2022