North America · Northern America
United States
The deepest capital markets and the widest talent-based immigration menu on earth, sold at the highest tax price on earth: the United States is the only major economy that taxes its citizens on worldwide income no matter where they live, and charges an exit tax to leave.
Tax position
- Income tax (top)
- 37% federal, plus state income tax of up to 13.3% (California); several states including Florida, Texas, Nevada, Washington and Tennessee levy none
- Capital gains
- 20% federal long-term plus 3.8% net investment income tax; short-term gains at ordinary rates; state tax on top
- Wealth tax
- none
- Inheritance tax
- 40% federal estate tax above USD 15M per person from 2026 (permanent under the OBBBA, indexed from 2027); non-domiciled foreigners get only USD 60,000 of exemption against US-situs assets
- Special regime
- None — the opposite. Citizenship-based taxation: US citizens and green card holders file and pay US tax on worldwide income wherever they live. Foreign earned income exclusion is only USD 132,900 for 2026.
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- Yes — leaving has a cost
- CRS
- Not participating
11 routes into United States
Open
EB-5
Residency by investment
from $800k12–61 mo
Open
Gold Card
Residency by investment
from $1M1–12 mo
Proposed
Platinum Card
Residency by investment
from $5M
Open
E-2
Business & founder
from $150k2–8 mo
Open
L-1
Employment
By employment1–8 mo
Open
O-1
Talent & extraordinary ability
By qualification1–6 mo
Open
EB-1A
Talent & extraordinary ability
By qualification8–60 mo
Open
EB-1C
Employment
By employment12–60 mo
Reformed
EB-2 NIW
Talent & extraordinary ability
By qualification12–120 mo
Open
Exit tax / §877A
Tax regime
Tax regime, not a visa3–24 mo
Reformed
US estate tax
Tax regime
Tax regime, not a visa
Is United States actually right for your family?
We will tell you if it is not. That is the whole service.