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United States Tax Rates

Category-level tax rates for United States, with global rank per category.

Ranking basis: lower listed tax rate ranks higher globally. Ties share the same rank.

Tax Categories and Global Rank

CategoryTax RateGlobal Rank
BTC Long term capital gains tax rateIndicative top long-term capital gains tax rate for individual investors.23.80%#109 of 140
Stock dividendsIndicative top personal tax rate on domestic stock dividends.23.80%#114 of 140
Long term stock holding profitsIndicative top long-term capital gains tax rate on listed stocks.23.80%#111 of 140

Special Situations

  • NIIT: High-income taxpayers may owe the 3.8% Net Investment Income Tax on investment income, on top of regular rates.
  • Puerto Rico: Residents may qualify for reduced or 0% tax on some gains under specific local incentive rules (for example Act 60), if all requirements are met.
  • State taxes: Many U.S. states add separate taxes, so the combined rate can be higher than the federal figure shown.

General Notes

  • Rates are illustrative, simplified, and usually represent top national rates for individuals.
  • Local taxes, surtaxes, wealth taxes, and investor classification can materially change outcomes.
  • Some countries treat crypto differently from securities, even when held long term.
  • For deemed-return regimes (e.g., wealth taxes on notional returns), a realized-gains rate may be shown as 0% with an explanatory note.
  • Treaty relief, residency changes, and holding structure can alter effective tax rates.
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