NIIT: High-income taxpayers may owe the 3.8% Net Investment Income Tax on investment income, on top of regular rates.
Puerto Rico: Residents may qualify for reduced or 0% tax on some gains under specific local incentive rules (for example Act 60), if all requirements are met.
State taxes: Many U.S. states add separate income and sales taxes, so the combined rates can be higher than the federal figures shown; there is no federal VAT.
Exit tax scope: The U.S. 'exit tax' is primarily an expatriation regime for certain citizens and long-term green card holders (covered expatriates), not a generic resident departure tax.
General Notes
Rates are illustrative, simplified, and usually represent top national rates for individuals.
Local taxes, surtaxes, municipal taxes, solidarity surcharges, religious taxes, and social security contribution caps can materially change outcomes.
Income-tax average-rate values are rough estimates (not calculator outputs) for: single, no kids, employment income, standard allowances only; they are intended for cross-country comparison only.
VAT/Sales tax values are headline standard rates; reduced rates/exemptions are not reflected.
Inheritance/gift values focus on transfers to a child; many systems exempt direct-line transfers or apply thresholds and progressive schedules; asset type and residency often matter.
Exit tax flags are simplified; many countries have corporate exit taxes and some have individual exit tax rules (often for substantial shareholdings) or anti-avoidance regimes. Always verify with current law for the specific fact pattern.
Citizenship-based taxation is rare (notably the US and Eritrea); in this subset only the United States is marked true, and Puerto Rico is marked 'it_depends' due to its special status.
Unrealized capital gains taxation refers to recurring/annual mark-to-market style taxation for typical individuals; it excludes wealth taxes and excludes one-time exit taxes.
