United States — Tax Guide, Residency & Cost of Living for Expats

North AmericaUpdated 2026

Tax Score

35/100Worldwide

Tax Data

Income Tax10% – 37%
Corporate Tax21%
Capital Gains20%
VAT/GST
Wealth TaxNo
Inheritance TaxYes

Residency & Visas

Golden VisaUSD 800,000
Digital Nomad VisaNo
Min. Residency CostUSD 800,000
Citizenship in5 years

Cost of Living & Quality of Life

Cost of Living Index72
Safety5.5/10
Internet200 Mbps
Healthcare7/10
Gasoline$1.18/L

Tax Overview

United States applies a worldwide tax system with high progressive rates. Residents are taxed on their global income, which can represent a significant burden for high earners.

Personal Income Tax

Personal income tax in United States ranges from 10% – 37% progressively.

Corporate & Capital Gains

The corporate tax rate is 21%. Capital gains are taxed at 20%.

Indirect Taxes & Wealth

There is no wealth tax. Inheritance tax applies.

Crypto & Digital Assets

United States has an unfavorable crypto tax regime (score 2/5). Rates are high and/or regulations are restrictive.

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Residency Guide

Relocating to United States is accessible with multiple options. The country offers several residency pathways for foreigners.

Visa Options

Residency by Investment: Available with a minimum investment of USD 800,000.

Investment Requirements

The golden visa requires a minimum investment of USD 800,000. Residency by investment requires a minimum of USD 800,000.

Path to Citizenship

The path to citizenship in United States takes approximately 5 years — a moderate timeline by international standards. A minimum presence of 183 days per year is required.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Cayman Islands, Bermuda, Bahamas

Lifestyle

United States has a high cost of living, comparable to major world capitals.

Cost of Living

With an index of 72, United States has moderate to high costs. It is more affordable than New York City (100) but is not a low-cost destination.

Safety & Infrastructure

With a safety score of 5.5/10, caution is recommended, especially outside tourist and expat areas. Fast internet at 200 Mbps average — excellent for remote work and streaming.

Healthcare

A healthcare score of 7/10 indicates a decent healthcare system. Private health insurance is recommended to supplement public services.

Quality of Life

United States has a Human Development Index of 0.927 (classification: very high). This indicates excellent standards of education, health, and living standards.

Data: 2026 · Source: pwc,numbeo,undp,ookla

Pros & Cons

Pros

  • No wealth tax
  • Residency by investment (from USD 800,000)
  • Very high human development (HDI 0.927)
  • High-quality healthcare system (7/10)

Cons

  • Worldwide tax system — global income taxed
  • Inheritance tax applies
  • Moderately high cost of living (index 72)
  • Moderate safety — caution advised (5.5/10)
  • Unfavorable crypto regime (2/5)
  • Physical presence requirement (183+ days/year)
  • High minimum investment for residency (USD 800,000)

Frequently Asked Questions

United States operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 37%.

About this guide

Researched and maintained by the TuLugar team, based in Asunción, Paraguay.

Data sourced from PwC, Numbeo, UNDP, and Ookla.

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