Facts
- Combined corporate income tax rate
- 25.8 % (2023)
- Top statutory personal income tax rate
- 43.6 % (2022)
- Tax revenue, % of GDP
- 10.8 % (2024)
- Top marginal rate incl. employee social security
- 46.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 21.0 % (2023)
- Corporate income tax rate, sub-central
- 6.0 % (2023)
- Central CIT rate net of sub-central deduction
- 19.7 % (2023)
- Top marginal income tax rate (PIT only)
- 43.6 % (2022)
- Top rate threshold, × average wage
- 8.52× (2022)
- Average annual wage, US$ PPP
- $64,889 (2022)
- Average annual wage, national currency
- 64,889 (2022)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 93.0 % (2024)
- Taxes on goods and services, % of value added
- 0.4 % (2021)
- ISO code
- USA
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 10.8 % |
| 2023 | 10.6 % |
| 2022 | 12.6 % |
| 2021 | 11.4 % |
| 2020 | 10.1 % |
| 2019 | 9.9 % |
| 2018 | 9.9 % |
| 2017 | 11.5 % |
| 2016 | 10.9 % |
| 2015 | 11.2 % |
| 2014 | 10.9 % |
| 2013 | 10.5 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 93.0 % |
| 2023 | 92.8 % |
| 2022 | 92.9 % |
| 2021 | 92.3 % |
| 2020 | 92.0 % |
| 2019 | 91.0 % |
| 2018 | 90.9 % |
| 2017 | 82.8 % |
| 2016 | 92.3 % |
| 2015 | 92.1 % |
| 2014 | 91.9 % |
| 2013 | 91.7 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2021 | 0.4 % |
| 2020 | 0.4 % |
| 2019 | 0.5 % |
| 2018 | 0.6 % |
| 2017 | 0.5 % |
| 2016 | 0.6 % |
| 2015 | 0.6 % |
| 2014 | 0.6 % |
| 2013 | 0.6 % |
| 2012 | 0.5 % |
| 2011 | 0.5 % |
| 2010 | 0.5 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 21.0 % |
| 2022 | 21.0 % |
| 2021 | 21.0 % |
| 2020 | 21.0 % |
| 2019 | 21.0 % |
| 2018 | 21.0 % |
| 2017 | 35.0 % |
| 2016 | 35.0 % |
| 2015 | 35.0 % |
| 2014 | 35.0 % |
| 2013 | 35.0 % |
| 2012 | 35.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 25.8 % |
| 2022 | 25.8 % |
| 2021 | 25.8 % |
| 2020 | 25.8 % |
| 2019 | 25.9 % |
| 2018 | 25.8 % |
| 2017 | 38.9 % |
| 2016 | 38.9 % |
| 2015 | 39.0 % |
| 2014 | 39.1 % |
| 2013 | 39.0 % |
| 2012 | 39.1 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $64,889 |
| 2021 | $62,172 |
| 2020 | $59,517 |
| 2019 | $56,577 |
| 2018 | $55,058 |
| 2017 | $53,376 |
| 2016 | $51,945 |
| 2015 | $50,963 |
| 2014 | $50,099 |
| 2013 | $48,774 |
| 2012 | $47,746 |
| 2011 | $46,895 |
Year by year · 27
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| United States 2023 | 25.8 % | — | 10.6 % |
| United States 2022 | 25.8 % | — | — |
| United States 2021 | 25.8 % | — | — |
| United States 2020 | 25.8 % | — | — |
| United States 2019 | 25.9 % | — | — |
| United States 2018 | 25.8 % | — | — |
| United States 2017 | 38.9 % | — | — |
| United States 2016 | 38.9 % | — | — |
| United States 2015 | 39.0 % | — | — |
| United States 2014 | 39.1 % | — | — |
| United States 2013 | 39.0 % | — | — |
| United States 2012 | 39.1 % | — | — |
| United States 2011 | 39.2 % | — | — |
| United States 2010 | 39.2 % | — | — |
| United States 2009 | 39.2 % | — | — |
| United States 2008 | 39.3 % | — | — |
| United States 2007 | 39.3 % | — | — |
| United States 2006 | 39.3 % | — | — |
| United States 2005 | 39.3 % | — | — |
| United States 2004 | 39.3 % | — | — |
| United States 2003 | 39.3 % | — | — |
| United States 2002 | 39.3 % | — | — |
| United States 2001 | 39.3 % | — | — |
| United States 2000 | 39.3 % | — | — |
| United States 1999 | — | — | 12.3 % |
| United States 1998 | — | — | 12.3 % |
| United States 1997 | — | — | 11.8 % |