Income & Payroll Tax

Browse personal income tax, corporate tax, and social or payroll frameworks by country.

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Internal Revenue Service (IRS) + state agencies · Reviewed 2026-08-20. Educational notes for this segment’s topics.

Personal income taxOrdinary income is generally taxed in progressive federal brackets; many states add their own income tax.Individuals · U.S. tax residents / citizens with taxable income
Open United States notes
Corporate / company taxCorporate taxable income is subject to federal corporate tax; pass-through entities are often taxed at owner level instead.Businesses · C corporations with taxable profits
Open United States notes
Social & payrollEmployers generally withhold income tax and Social Security/Medicare (FICA) from wages.Everyone · Wages paid by U.S. employers
Open United States notes

Condition / Rule	Applies When	Audience
Federal progressive income taxOrdinary income is generally taxed in progressive federal brackets; many states add their own income tax.	U.S. tax residents / citizens with taxable income	Individuals
Federal corporate income taxCorporate taxable income is subject to federal corporate tax; pass-through entities are often taxed at owner level instead.	C corporations with taxable profits	Businesses
FICA / payroll withholdingEmployers generally withhold income tax and Social Security/Medicare (FICA) from wages.	Wages paid by U.S. employers	Everyone

41 market countries - select a card to load this segment for that desk.

TaxIncome & Payroll

Tax · Income