North America · North America
United States
United States is a North America jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 21%.
Impuesto de Sociedades
21%
IRPF
37%
Ganancias de Capital
20%
IVA / GST
0%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in United States is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.
No federal VAT; state sales taxes 0-13%. Worldwide taxation including citizens abroad (FATCA/FBAR). CFC rules via Subpart F and GILTI. Long-term capital gains 0/15/20% depending on income. EB-5 investor visa from $800k–$1.05M. Significant state-level tax variation.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 21%. The administrative process is considered straightforward, with minimal bureaucratic friction.
Acceso Bancario y Financiero
Account opening in United States can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Cumplimiento y Reputación Internacional
United States is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, United States ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 64/100). It offers a reasonable proposition for high net worth individual (score: 58/100).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
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Service Providers in United States
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