United States

US USD$ English
Pros
Strong legal protection of private property rights and robust enforcement of voluntary contractual agreements.
Access to the world's deepest private capital markets and diverse venture funding for entrepreneurial growth.
Relatively low barriers to entry for new businesses and a culture celebrating individual economic initiative.
Cons
Highly complex federal tax system requiring significant resources for compliance and strategic financial planning.
Massive national debt and unsustainable government spending posing risks to long-term monetary stability.
Growing regulatory burden from an expansive administrative state and non-elected federal agency oversight.

Long story short: Here, you can set up a company in half a day from your couch, no notary, no absurd paperwork, and nobody will ever knock on your door for a stamp.

Don't celebrate too fast though: the federal tax authority chases you wherever you live on the planet, every state and city stacks its own extra layer of taxes and rules, and lawsuit culture is basically a national sport where one badly worded email can cost you a fortune in lawyers.

Other things worth knowing: the banking system is rock solid but obsessed with anti money laundering paperwork, highways are flawless while the subway falls apart, and in the capital's wealthy neighborhoods the insecurity you read about in the news simply won't touch you. Add world class food and an enormous market, and you'll see why so many people stick around.

VERYLOW TAX 1.3/10 HOLDING 7.3/10 DIVIDENDPIPELINE 6.3/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 37% at the top marginal rate in United States, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
10 → 37%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 7 brackets
Bracket (USD)Rate
0 – 11,92510%
11,926 – 48,47512%
48,476 – 103,35022%
103,351 – 197,30024%
197,301 – 250,52532%
250,526 – 626,35035%
626,351 +37%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+3.8%
Unearned income Medicare contribution tax on the lesser of net investment income or excess MAGI over thresholds (e.g., USD 200,000 for single taxpayers)
+0.9%
Additional Medicare tax on wages and self-employment income in excess of thresholds (e.g., USD 200,000 for single taxpayers)

Will your wealth be taxed?

Long story short: YES, FAIRLY.
United States taxes gains at 20% and runs an annual wealth tax above a threshold (top rate 40%).

Your pile gets hit twice: once while it sits, once when it moves. The kind of double-dipping that quietly bleeds a portfolio.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive · +3.8% Unearned income Medicare contribution tax on net investment income for single taxpayers with MAGI over USD 200,000 or married filing jointly over USD 250,000
Bracket (USD)Rate
0 – 48,350exempt
48,351 – 533,40015%
533,401 +20%
Dividend tax
20%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive · +3.8% Unearned income Medicare contribution tax applies to net investment income for taxpayers with MAGI above USD 200,000 (single/head of household), USD 250,000 (joint), or USD 125,000 (separate)
Bracket (USD)Rate
0 – 48,350exempt
48,351 – 533,40015%
533,401 +20%
Interest income
37%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 11,92510%
11,926 – 48,47512%
48,476 – 103,35022%
103,351 – 197,30024%
197,301 – 250,52532%
250,526 – 626,35035%
626,351 +37%
02.2 Wealth & estate
Wealth tax
0 → 40%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive · threshold 13,990,000
Bracket (USD)Rate
0 – 13,990,000exempt
13,990,000 +40%
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesestate-based · single threshold · Headline rate — · Allowance USD 13,610,000 · spouses are typically exempt; flat rate applies above the allowance, regardless of heir class.
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 20% · The IRS classifies cryptocurrency as property (Notice 2014-21). Long-term capital gains (assets held >12 months) are taxed at 0%, 15%, or 20%. Short-term gains (held ≤12 months) and professional trading income are taxed at ordinary income rates (up to 37%). High-income earners may be subject to an additional 3.8% Net Investment Income Tax (NIIT). Crypto-to-crypto swaps are taxable events.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced

Easy to run a company there?

Long story short: YES, BUT TAXED.
Corporate tax in United States is a moderate 21%, softened for IP-heavy ventures by an IP-box at 13.1%.

The legal frame around it is quiet: no criminal exposure on corporate assets, non-public registries. The rate stings a little; nothing else does.

03.1 Rates
Corporate tax
21%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +15% Corporate alternative minimum tax (CAMT) for corporations with average annual AFSI over USD 1 billion · +10% Base erosion and anti-abuse tax (BEAT) for certain large corporations (increases to 10.5% after 2025) · +30% Branch profits tax on foreign corporation's US branch earnings and profits · +20% Accumulated earnings tax · +20% Personal holding company tax · +4% Gross transportation income tax for foreign corporations on US-source gross transportation income · +30% Non-resident corporations on US-source income not effectively connected with a US trade or business
VAT standard rate
NONE
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairesno general VAT · no consumption tax framework
03.2 Regime & registry
IP Box · Patent Box
13.1%
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesForeign-Derived Intangible Income (FDII) · net income · patents, copyrighted software, trademarks, designs, trade secrets, know how, plant varieties, industrial processes · vs. 21% corp
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In the U.S., a sole shareholder-director cannot be criminally prosecuted for 'misuse of assets' or 'embezzlement' from their own solvent company because there is no 'other' victim; the owner is deemed to have authorized the use of funds. Such actions are primarily treated as civil matters (e.g., 'piercing the corporate veil' to hold the owner liable for debts) or tax matters (reclassifying expenses as 'constructive dividends'). Criminal liability only arises if the intent is to defraud third parties, such as the IRS (Tax Evasion under 26 U.S.C. § 7201) or creditors (Bankruptcy Fraud under 18 U.S.C. § 152).
Shareholders privacy
PRIVATE
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesState Secretary of State Registries
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesState Secretary of State Registries
03.3 Incorporation cost
In this country, the most standard company form is called Limited Liability Company (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
Delaware State Filing Fee (Certificate of Formation)
USD 90
Professional Service Fee (Incorporation, Operating Agreement, and EIN for Non-Residents)
USD 500
Minimum Capital Requirement
USD 0
Total
USD 590

A good fit for a holding?

Long story short: YES.
United States is built for holding, plain and simple. An extensive treaty network (71 signed agreements) hacks down withholding on cross-border dividends, interest and royalties, and a full participation exemption (100% on qualifying dividends and gains) lets value flow through without a domestic tollbooth.

Top-shelf plumbing: a holding parked here travels the world without leaking.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires10% holding · 12 months min
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesSubpart F rules require US persons owning 10% or more of a CFC to include their share of specific undistributed income, such as passive earnings or foreign base company income, in their annual gross income.
04.2 Withholding tax · non-resident
WHT · dividends
30%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
30%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
30%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
65
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
5
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Source et informations complémentairesin negotiation
Tax treaty network
origin · US 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with US.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: A LOT.
Leaving United States is the expensive part. Worldwide taxation while you're in, and an exit tax on unrealised gains when you go: the door out costs real money, not just forms.

This is the trap that catches people who assumed they could simply pack up and fly.

05.1 Exit & dual nationality
Exit tax
APPLIES
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairestriggers: tax residence change · basis: deemed disposal
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
3 years
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Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Nobody's reading over your shoulder in United States. It has joined almost none of the big automatic-exchange machines (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are non-public.

Your account movements stay out of foreign tax offices; your name stays out of search boxes. Here, discretion isn't a perk; it's the factory setting.

Multilateral reporting frameworks 3/9 active · 2 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
1995
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: SOMEWHAT.
United States shows up on national blacklists only (drawn from FR/ES/PT/BR), despite its FATF membership.

Expect extra KYC/AML questions in those specific corridors: annoying, not disqualifying. No supranational watchdog has flagged it, so the stain stays local.

Blacklist exposure Listed by 1 authority
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
United States sits in the middle band of the RSF press-freedom index (rank #57): civil society functions, but the walls are real and you'll learn fast where they stand.

Crypto lives in the standard regulated tier.

08.1 Press freedom
Press freedom · RSF index
57/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 65 · ↓ 2 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Dollar
In August 2020, the Fed published some findings of its "FooWire" trial, which was developed using the Hyperledger Fabric blockchain software. According to the central bank's researchers, that trial "highlighted the potential of DLT for certain payment uses, the quick speed with which a system could be implemented, the potential simplicity of smart contracts, and the range of functionality offered by such platforms. Additionally, the Federal Reserve Bank of Boston announced it will work with researchers from MIT's Digital Currency Initiative (DCI) on a "multi-year collaboration" to build and test a "hypothetical" open-source central bank digital currency platform. In a speech announcing this project, Fed governor Lael Brainard stressed that the Fed has still yet to make a formal decision on whether to official pursue a digital currency launch.
US Federal Reserve
CANCELLED
Project Hamilton
In August 2020, the Fed published some findings of its "FooWire" trial, which was developed using the Hyperledger Fabric blockchain software. According to the central bank's researchers, that trial "highlighted the potential of DLT for certain payment uses, the quick speed with which a system could be implemented, the potential simplicity of smart contracts, and the range of functionality offered by such platforms. Additionally, the Federal Reserve Bank of Boston announced it will work with researchers from MIT's Digital Currency Initiative (DCI) on a "multi-year collaboration" to build and test a "hypothetical" open-source central bank digital currency platform. In a speech announcing this project, Fed governor Lael Brainard stressed that the Fed has still yet to make a formal decision on whether to official pursue a digital currency launch.
US Federal Reserve
PROOF OF CONCEPT
Wholesale Digital Dollar
US Federal Reserve
RESEARCH
Project Cedar Phase II x Project Ubin+
Project Cedar Phase II x Ubin+ will enhance designs for atomic settlement of cross-border cross-currency transactions, leveraging wCBDCs (wholesale CBDC) as a settlement asset. The effort, which entails establishing connectivity across multiple heterogeneous simulated currency ledgers, aims to significantly reduce settlement risk, a key pain point in cross-border cross-currency transactions.
Monetary Authority of Singapore, US Federal Reserve
PROOF OF CONCEPT YES

Connected to the world?

Long story short: EXCELLENT.
United States is wired straight into the global money grid: 10/11 of the services we track work here.

Stripe onboards you, so you can charge cards from a laptop the day you land. Amazon delivers to your door like it would in Paris or Berlin. Wise, Revolut, PayPal: pick your rails, they all run.

Accept payments 5/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 2/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to United States. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.