USA HSA and 401K withdrawal tax calculations

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I am in USA on H1B work visa and will go back to my home country . I have money in my HSA account and 401k account . After I go back to my country, i want to withdraw these and get to my accounts in USA.
So, apart from penalty, how much tax will be deducted on the amounts i withdraw from these accounts ?
I mean , is this a fixed tax % deduction, or is the tax% decided, based on my taxable income in the year, i withdraw the amounts ?
 

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