US residents and companies pay not only federal taxes, but also state and local taxes, different in each state and county. This is one of the factors that complicates the modern American tax system. Another is the multiplicity of federal income tax thresholds. In 2013 there were seven of them. The lowest rate, from an annual income of up to $ 8,925, was 10%, and the highest, from an annual income exceeding 400,000. dollars. - 39.6%. In addition, there is a whole system of write-offs, donations for charity and religious purposes, as well as separate taxes, e.g. on capital gains.