US Tax Calculator (2025 - 2026) | USA Resident & Non Resident LLC Estimator

Q: What is Self-Employment Tax and do Non-Residents pay it?

Self-Employment Tax consists of 12.4% Social Security (up to the wage cap of $176,100 in 2025 and $181,800 in 2026) and 2.9% Medicare on all net business earnings. USA Residents pay 15.3% SE Tax on pass-through LLC profits. Foreign Non-Residents are 100% EXEMPT from US Self-Employment Tax.

Entity Tax Architecture

How US Businesses Are Taxed: Resident vs Foreign Owner

Understanding statutory IRS classifications helps you legally optimize operations and save thousands in annual tax obligations.

Foreign-Owned Single LLC

Treated as a "Disregarded Entity". If you have no physical presence or employees in the US (No ETBUS), you enjoy 0% US Federal Income Tax.

0% US Federal Income Tax & 0% SE Tax.

Mandatory annual Form 5472 + Pro Forma 1120.

$25,000 IRS penalty for failure to file.

USA Resident S-Corporation

An LLC or Corporation filing IRS Form 2553. Net profit is split between a Reasonable W-2 Salary and Shareholder Distributions.

15.3% FICA is only paid on W-2 salary.

Distributions are 100% exempt from FICA taxes.

Saves $5,000 to $15,000+ annually for US residents.

C-Corporation (US & Foreign)

Standalone tax entity paying a flat 21% Federal Corporate Income Tax on net profits before dividends.

Flat 21% Federal Corporate Tax rate.

Ideal for venture capital and reinvesting profits.

Dividends subject to personal / withholding tax.

State Tax Comparison

All 50 US States Tax & Fee Breakdown

Compare state income tax rates, corporate franchise taxes, and mandatory annual Secretary of State fees across all 50 US states.

State	Personal Income Tax	Corporate Tax Rate	Annual State Fee
Wyoming	0.00%	0.00%	$62 / year
Delaware	0.00% (Foreign LLCs)	8.70% (In-state)	$300 / year
Texas	0.00%	0.75% (Franchise)	$0 (Under $2.47M rev)
Florida	0.00%	5.50% (Corps only)	$138.75 / year
Nevada	0.00%	0.00% (Gross rev tax >$4M)	$350 / year
Washington	0.00%	0.00% (B&O applies)	$60 / year
South Dakota	0.00%	0.00%	$50 / year
Tennessee	0.00%	6.50%	$300 / year
Alaska	0.00%	9.40% max	$100 / 2-year
New Hampshire	0.00%	7.50% BPT	$100 / year
Alabama	2.00% - 5.00%	6.50%	$100 / year
Arizona	2.50% Flat Tax	4.90%	$0 / year
Arkansas	2.00% - 3.90%	4.30%	$150 / year
California	1.00% - 13.30%	8.84% ($800 min)	$800 / year (FTB)
Colorado	4.40% Flat Tax	4.40%	$10 / year
Connecticut	3.00% - 6.99%	7.50%	$80 / year
District of Columbia	4.00% - 10.75%	8.25%	$300 / 2-year
Georgia	5.49% Flat Tax	5.75%	$50 / year
Hawaii	1.40% - 11.00%	6.40%	$15 / year
Idaho	5.695% Flat Tax	5.80%	$0 / year
Illinois	4.95% Flat Tax	9.50%	$75 / year
Indiana	3.05% Flat Tax	4.90%	$50 / 2-year
Iowa	3.80% Flat Tax	5.50%	$45 / 2-year
Kansas	3.10% - 5.70%	7.00%	$55 / year
Kentucky	4.00% Flat Tax	5.00%	$15 / year
Louisiana	1.85% - 4.25%	7.50%	$35 / year
Maine	5.80% - 7.15%	8.93%	$85 / year
Maryland	2.00% - 5.75%	8.25%	$300 / year
Massachusetts	5.00% - 9.00%	8.00%	$500 / year
Michigan	4.25% Flat Tax	6.00%	$25 / year
Minnesota	5.35% - 9.85%	9.80%	$0 / year
Mississippi	4.70% Flat Tax	5.00%	$0 / year
Missouri	2.00% - 4.80%	4.00%	$0 / year
Montana	4.70% - 5.90%	6.75%	$20 / year
Nebraska	2.46% - 5.84%	5.84%	$10 / 2-year
New Jersey	1.40% - 10.75%	9.00%	$75 / year
New Mexico	1.70% - 5.90%	5.90%	$0 / year
New York	4.00% - 10.90%	7.25%	$25 / 2-year
North Carolina	4.50% Flat Tax	2.50%	$200 / year
North Dakota	1.95% - 2.50%	4.31%	$50 / year
Ohio	2.75% - 3.50%	0.00% (CAT applies)	$0 / year
Oklahoma	0.25% - 4.75%	4.00%	$25 / year
Oregon	4.75% - 9.90%	7.60%	$100 / year
Pennsylvania	3.07% Flat Tax	8.49%	$70 / 10-year
Rhode Island	3.75% - 5.99%	7.00%	$50 / year
South Carolina	3.00% - 6.40%	5.00%	$0 / year
Utah	4.65% Flat Tax	4.65%	$18 / year
Vermont	3.35% - 8.75%	8.50%	$35 / year
Virginia	2.00% - 5.75%	6.00%	$50 / year
West Virginia	2.36% - 5.12%	6.50%	$25 / year
Wisconsin	3.54% - 7.65%	7.90%	$25 / year

Common Questions

Frequently Asked Questions

Statutory answers to US corporate tax, foreign LLC compliance, and IRS filing obligations.

Non-US residents who own a single-member US LLC and do not have physical operations, employees, or dependent agents in the US generally have 0% US Federal Income Tax liability (no Effectively Connected Income / ETBUS). However, filing IRS Form 5472 and Pro Forma 1120 is strictly mandatory every year by April 15. Failing to file triggers an automatic $25,000 IRS penalty.

Self-Employment Tax consists of 12.4% Social Security (up to the wage cap of $176,100 in 2025 and $181,800 in 2026) and 2.9% Medicare on all net business earnings. USA Residents pay 15.3% SE Tax on pass-through LLC profits. Foreign Non-Residents are 100% EXEMPT from US Self-Employment Tax.

An S-Corp election (via IRS Form 2553) typically makes financial sense once your business reaches $75,000 to $100,000+ in annual net profit. By paying yourself a "Reasonable W-2 Salary" and taking the remaining profit as distributions, you can save between $5,000 and $15,000+ annually on FICA taxes. (Note: Foreign non-residents cannot be S-Corp shareholders under IRS rules).

For Single-Member Foreign LLCs (Form 5472 + 1120) and individual taxpayers, the deadline is April 15th. For Multi-Member LLCs (Partnership Form 1065) and S-Corporations (Form 1120-S), the deadline is March 15th. We also file official 6-month IRS extensions on your behalf if you need extra time.

US Business & Individual Tax Calculator

Non-Resident US LLC Compliance Rule

Detailed Breakdown