Below is the **fully updated comprehensive list** of **every major type** of tax in the United States, now **including federal taxes** alongside **state, local, and regional** ones. Taxes are grouped by **level of government** and then by **type**. Not every jurisdiction imposes every tax—availability and structure vary.
---
## **FEDERAL TAXES** (Administered by the IRS, U.S. Treasury, or other agencies)
1. **Individual Income Tax**
- Progressive rates (10%–37%) on taxable income.
- Includes capital gains, dividends, self-employment income.
2. **Corporate Income Tax**
- 21% flat rate on C-corporation taxable income (post-TCJA).
3. **Payroll Taxes (FICA)**
- **Social Security Tax**: 6.2% employee + 6.2% employer (12.4% total) on wages up to wage base ($168,600 in 2025).
- **Medicare Tax**: 1.45% each (2.9% total); no cap.
- **Additional Medicare Tax**: 0.9% on high earners (> $200K single).
4. **Self-Employment Tax**
- 15.3% (12.4% SS + 2.9% Medicare) on net earnings; deductible half.
5. **Capital Gains Tax**
- 0%, 15%, or 20% long-term; short-term = ordinary income rates.
- **Net Investment Income Tax (NIIT)**: 3.8% surcharge on high earners.
6. **Estate Tax**
- 40% on estates over $13.61M (2025 exemption, indexed).
7. **Gift Tax**
- Unified with estate tax; annual exclusion $18,000 per donee (2025).
8. **Generation-Skipping Transfer (GST) Tax**
- 40% on transfers skipping a generation.
9. **Excise Taxes**
- **Federal Fuel Taxes**: Gasoline (18.4¢/gal), Diesel (24.4¢/gal).
- **Alcohol**: Beer, wine, spirits (varies).
- **Tobacco**: Cigarettes ($1.01/pack), vaping, cigars.
- **Air Transportation**: Ticket tax (7.5%), segment fees, fuel.
- **Heavy Vehicle Use Tax (HVUT)**: Form 2290.
- **Tanning, Medical Devices, Indoor Tanning**.
10. **Customs Duties (Tariffs)**
- On imported goods (administered by CBP).
11. **Alternative Minimum Tax (AMT)**
- Parallel tax system for high-income filers.
12. **Affordable Care Act (ACA) Taxes**
- **Shared Responsibility Payment** (repealed 2019, but still in law).
- **Cadillac Tax** (delayed indefinitely).
- **Medical Device Excise Tax** (suspended).
13. **Foreign Account Tax Compliance Act (FATCA)**
- Reporting + withholding on foreign financial assets.
14. **Harbor Maintenance Tax**
- On port use (0.125% of cargo value).
15. **Inland Waterways Fuel Tax**
- On barge fuel.
16. **Telephone Federal Excise Tax**
- On local phone service (legacy, minimal).
---
## **STATE-LEVEL TAXES** (41 states + D.C. have income tax; 45 have sales tax)
1. **Individual Income Tax**
2. **Corporate Income/Franchise Tax**
3. **General Sales Tax**
4. **Selective Sales (Excise) Taxes**
- Fuel, tobacco, alcohol, cannabis, utilities, hotel, car rental
5. **Gross Receipts Tax** (NM, WA, OH, HI)
6. **Property Tax** (state portion, rare)
7. **Estate/Inheritance Tax** (12 + 6 states)
8. **Insurance Premium Tax**
9. **Severance Tax** (oil, gas, minerals)
10. **Unemployment Insurance (UI) Tax**
11. **Motor Vehicle Fees/Taxes**
12. **Lottery & Gaming Taxes**
13. **Environmental Fees**
14. **Telecom Taxes/911 Fees**
---
## **LOCAL-LEVEL TAXES** (County, City, Township)
1. **Real Property Tax**
2. **Personal Property Tax**
3. **Local Sales Tax**
4. **Local Income/Wage Tax** (PA, OH, KY, NYC, etc.)
5. **Payroll/Head Tax** (Seattle, SF)
6. **Hotel Occupancy Tax**
7. **Restaurant Meal Tax**
8. **Utility Users Tax**
9. **Business License Tax**
10. **Real Estate Transfer Tax**
11. **Mello-Roos (CA)**
12. **Special Assessments**
13. **Impact Fees**
14. **Local Transportation Taxes**
15. **Amusement, Parking, Bag, Soda Taxes**
16. **Vacation Rental Tax**
---
## **REGIONAL / SPECIAL DISTRICT TAXES**
1. **Regional Sales Tax** (transit, stadiums)
2. **School District Property/Income Tax**
3. **Fire, Water, Hospital, Library Districts**
4. **Stadium/Arena Districts**
5. **Tourism/Business Improvement Districts**
6. **Flood Control, Mosquito Districts**
---
## **Combined Tax Burden Example (Hypothetical High-Tax Area, 2025)**
**Location**: Chicago, IL (Cook County)
- **Federal Income**: 37% marginal
- **IL State Income**: 4.95% flat
- **Chicago City Income**: None
- **Cook County Sales**: 1.75%
- **Chicago Sales**: 1.25%
- **IL State Sales**: 6.25%
- **RTA (Regional Transit)**: 1%
→ **Total Sales Tax**: **10.25%**
- **Property Tax**: ~2.1% effective (Cook County median)
- **Chicago Amusement Tax**: 9% on tickets
- **Chicago Bag Tax**: 7¢ per bag
- **Chicago Soda Tax** (Cook County): 1¢/oz
---
**Want a custom breakdown?**
Tell me a **city or state**, and I’ll show the **full stacked tax list** for a resident or business.