USA Calculators/LLC vs C-Corp Comparison

US LLC vs C-Corporation Tax Calculator (2026)

Compare 0% pass-through tax efficiency of a foreign-owned US LLC against the 21% corporate tax rate of a Delaware C-Corp.

$100,000 USD
Best for Bootstrapped / Agencies

Single-Member US LLC

Pass-through entity. 0% US Federal Income Tax for non-residents without ETBUS.

US Corporate Tax Rate:0% (Pass-through)
Total US Federal Tax Paid:$0 USD
Net Owner Take-Home
$100,000 USD

Delaware C-Corporation

Required for US VC fundraising & stock option pools. Subject to double taxation.

21% Federal Corporate Tax:$21,000
30% Dividend Withholding Tax:$23,700
Net Owner Take-Home
$55,300 USD

Need Structure Advice from a US Tax Attorney?

Form Wyoming LLC or Delaware C-Corp with full tax structuring.

Form US Entity with ADVAQ