United States tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its United States tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 8 November 2026. Figures last changed 3 November 2026. Profile last reviewed 2 October 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|---|
| National level only | 39.35% | 23.8% | 40.8% | 23.8% | 40.8% | 40.8% | 23.8% |
| New York City | 54.13% | 38.58% | 55.58% | 38.58% | 55.58% | 55.58% | 38.58% |
| New York State | 50.25% | 34.7% | 51.7% | 34.7% | 51.7% | 51.7% | 34.7% |
| California | 52.65% | 37.1% | 54.1% | 37.1% | 54.1% | 54.1% | 37.1% |
| Florida | 39.35% | 23.8% | 40.8% | 23.8% | 40.8% | 40.8% | 23.8% |
| Texas | 39.35% | 23.8% | 40.8% | 23.8% | 40.8% | 40.8% | 23.8% |
| Nevada | 39.35% | 23.8% | 40.8% | 23.8% | 40.8% | 40.8% | 23.8% |
| Washington | 39.35% | 33.7% | 40.8% | 23.8% | 40.8% | 40.8% | 33.7% |
| Wyoming | 39.35% | 23.8% | 40.8% | 23.8% | 40.8% | 40.8% | 23.8% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. Each region adds its own tax to the national level; regions not in the table are not in our model.
What is the top income tax rate in the United States?
The top rate on a salary is 39.35% at the national level, before regional tax. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. With regional tax included, the top rate on a salary runs from 39.35% in Florida to 54.13% in New York City (8 regions modelled). The income tax scale alone reaches 37% above USD 640,600.
How are capital gains taxed in the United States?
The top rate on a long-term capital gain is 23.8% at the national level, before regional tax. A gain on an asset held for 12 months or less is taxed at up to 40.8%.
How are dividends and interest taxed in the United States?
The top rate is 23.8% on dividends and 40.8% on interest at the national level, before regional tax.
How is crypto taxed in the United States?
The United States taxes a gain on crypto assets as a capital gain, at up to 23.8%.
Does the United States tax foreign income?
Yes. The United States taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does the United States have a wealth tax?
No. The United States has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does the United States have an exit tax for individuals?
Yes. The United States can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does the United States have?
Our profiles list one regime: Foreign Earned Income Exclusion — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in the United States?
The United States day test (Substantial Presence Test): 31 days this year and 183 weighted days over 3 years. A green card makes you resident whatever your days. US citizens are taxed on worldwide income wherever they live.
Residence decides whether the United States taxes you on these rates. See the United States day-count test and count your own days.
Sources
The United States profile cites 8 sources for these rules, 8 of them from a government or a statute.
- IRS Rev. Proc. 2025-32 - inflation-adjusted items for 2026 (as amended by the OBBBA, Pub. L. 119-21) · official, retrieved 2026-10-02
- IRS - Capital gains tax rates · official, retrieved 2026-05-27
- Social Security Administration - Contribution and Benefit Base · official, retrieved 2026-10-02
- SSA: 2027 COLA fact sheet · official, retrieved 2026-11-03
- IRS - Digital assets · official, retrieved 2026-05-27
- IRS - Frequently asked questions on virtual currency transactions (Q6) · official, retrieved 2026-10-02
- IRS Topic no. 559, Net investment income tax · official, retrieved 2026-10-02
- IRS Topic no. 559 - definition of net investment income · official, retrieved 2026-10-24
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare United States with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put United States side by side with other countries, see every country or try the live demo.
Other countries in North America: Canada, Mexico.