United States — corporate tax, VAT, and dividend treatment
United States corporate income tax (21%), VAT (0%), and dividend withholding (30%), with cross-country context.
Country notes
Federal corporate income tax is a flat 21% rate on corporate taxable income, per IRS Publication 542. State-level corporate income taxes apply on top in many states. The federal Corporate Alternative Minimum Tax (CAMT) imposes a 15% minimum tax on adjusted financial statement income for very large corporations (USD 1 billion+ profit threshold).
Key data
| Corporate income tax | 21% |
|---|---|
| Standard VAT | 0% |
| Dividend withholding (default) | 30% |
| Currency | USD |
| EU member | No |
Cross-country context
| Corporate income tax | 21% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #6 of 13 |
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Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- U.S. Internal Revenue Service — Internal Revenue Service — Publication 542 (Corporations) (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
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