United States Tax Guide 2026: Rates & Residency

At a glance

Personal income tax (top rate)	Progressive (up to 37%)
Corporate tax	21%
Capital gains	Unlock with Signal
Crypto tax	Unlock with Signal
Dividend tax	Unlock with Signal
Rental income tax	Unlock with Signal
Residency threshold (days)	Unlock with Signal
Special tax regime	No

Source: official guidance· last verified 4 Aug 2026Re-verification in progress

Informational only. Not tax or financial advice. Verify with a qualified professional before you act.

United States residency rule

United States residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.

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Recent changes in United States

Regulatory stabilityVolatile

60 rule changes in 24 months, frequently revised; plan with caution.

New tax · 1 Jan 2027

New Saver’s Match Program for Retirement Contributions

The U.S. Treasury and IRS are introducing a new federal Saver's Match program, starting in 2027. This program will provide a government-funded matching contribution of up to $1,000 annually to the retirement accounts of eligible low and moderate-income taxpayers.

New tax · 2 Sept 2026

Implementation of Public Charge Bonds for Immigrant Visas

U.S. Department of State implements public charge bond procedures for specific immigrant visa applicants.

New tax · 11 Aug 2026

USCIS Electronic Filing Mandate Framework

USCIS issues a rule enabling mandatory electronic filing for immigration forms after 180 days of online availability.

Move, incorporate, and bank in United States

United States on Heed isn't just a tax profile. It's a full mobility surface, residency programs, company structures, and banking options, all sourced and cross-linked.

A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro

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Company structures

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What Heed tracks in United States

Legislative changes

Every published amendment, draft, and consultation touching United States tax law.

Residency thresholds

Day counts against United States residency rules, with proactive warnings.

Treaty & regime updates

Double-tax treaties, special regimes, and bilateral agreements involving United States.

United States tax, common questions

Is United States a tax haven?

United States is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks United States's rules across multiple jurisdictions so you can compare in context.

What is the income tax rate in United States?

The top personal income tax rate in United States is Progressive (up to 37%). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.

Does United States tax cryptocurrency?

Crypto taxation in United States varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.

How long do I need to stay in United States to become tax resident?

United States residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.

Does United States have a digital nomad visa or special regime?

Visa and regime options in United States evolve frequently. Heed tracks the live legislative feed across Americas and surfaces every relevant change to your profile.

How does United States compare with other Americas jurisdictions?

Heed ranks United States alongside every other jurisdiction in Americas on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.