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USA is one of two countries in the world that taxes its non-habitant citizens on worldwide income, in the same method or rates as inhabitants; the other is Eritrea. The U.S. Supreme Court upheld the constitutionality of imposition of such a tax in the case of Cook v. Tait.

Wages taxes are enforced by the federal or all state governments. These include Social Security or Medicare taxes enforced on both employers or employees, at a conjointed rate of 15.3% (13.3% for 2011 or 2012). Social Security tax applies only to the 1st $106,800 of wages in 2009 thru 2011. Nevertheless, benefits are just increased on the first $106,800 of wages. Employers must withhold income taxes on wages. An unemployment tax or specific another picks up apply to employers. Wage taxes have dramatically raised as a part of federal income since the 1950s, while company income taxes have fallen as a part of income. (Venture profits have not fallen as a part of GDP).

Property taxes are enforced by most local governments or many particural goal authorities based on the fair market value of wealth. School or another authorities are oftentimes separately governed, or impose separate taxes. Property tax is usually enforced just on realty, though some jurisdictions tax some forms of business wealth. Property tax rules or rates vary widely with annual median rates ranging from 0.2% to 1.9% of a property's value depending on the state.

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