Visa-free
112
🇺🇸 United States
United States · US · North America / Caribbean
Visa on arrival
32
ETA
9
Market visa-free headline
This passport shows its access score across 199 countries and territories.
Tax snapshot
Top personal income tax
37%
Capital gains tax
20%
Taxation basis
Worldwide
CRS exchange
Non-participant
Wealth tax
No
Inheritance/estate tax
Yes
The only major citizenship-based tax system: citizens and green-card holders file on worldwide income wherever they live. Long-term capital gains top out at 20% (plus 3.8% NIIT). The US is NOT a CRS participant — it relies on FATCA instead. Estate tax up to 40% (exemption around USD 15m from 2026).
Special regime: Citizenship-based taxation: US citizens and green-card holders are taxed on worldwide income regardless of residence; expatriation may trigger an exit tax
Macro fiscal indicator · Tax revenue 10.8% of GDP