The main types of tax in the USA:

  • Federal taxes for companies (income tax) – applies to the taxation of C-Corps
  • Federal taxes for individuals (income tax) – applies to the taxation of LLCs
  • State income taxes for companies – applies to the taxation of C-Corps
  • State income taxes for individuals – applies to the taxation of C-Corps
  • Sales tax (a turnover tax, broadly equivalent to VAT)
  • Franchise fees (official fees, including an annual fee payable to the companies register) There are three types of tax in the USA.

For tax purposes, the USA distinguishes between the following entities: – individuals – legal entities, which are further divided into C-Corps, S-Corps, LLCs, partnerships and disregarded entities. The income of individuals resident in the USA and of legal entities formed in the USA is subject to federal tax at rates from 10 to 35%, depending on the level of income. In addition, questions of avoiding double taxation need to be addressed where a company operates in more than one country.

C-Corp.

Ltd., Inc. and Corp. entities, collectively referred to as C-Corps, must always file a US tax return (although there are exceptions even to this rule). With a C-Corp, you pay tax at company level and then, when you want to distribute profits to the shareholders, you also pay tax on the dividends.

S-Corp.

An S-Corp may only be owned by a US citizen or a US permanent resident. Foreign persons are therefore left with the choice of an LLC or a C-Corp.

LLC

An LLC (Limited Liability Company) pays no tax at company level at all – only at member level, so tax is paid just once. At member level, a personal income tax return is filed that includes the LLC’s profit or loss as business income. If the LLC has managers or employees based in the USA on a longer-term basis, or has offices or warehouses there, its members must file a US tax return. As soon as an LLC begins doing business in the USA through employees or offices, its owners acquire a “permanent establishment” or “place of effective management” in the USA, and with it the obligation to pay US tax on income generated by employees, offices and other activities in the USA. If the company has no managers, employees, warehouses or offices in the USA – in other words, it does business outside the USA – the members need only file a tax return on the company’s income if they are US citizens or reside in the USA on a longer-term basis. Members who file a US tax return can usually claim a tax-free allowance of roughly USD 12,000. Unlike with a C-Corp, the tax bands for individual members are much narrower. Moreover, where spouses file a joint return, the tax bands roughly double. If the members reside in the USA, LLC members must also pay contributions of around 15% of net income after all expenses (not gross income) – the so-called self-employment tax, covering social security and Medicare.

Individuals and employees

The most common situations in which individuals and employees encounter US taxes are claiming US tax refunds and preparing and filing a tax return. You can order both of these services from us via our contact form.

State taxes vary from state to state; in California, for instance, the rate is 8.84%. However, it is payable only on income generated by employees, offices and other activities in California. As a rule, this tax is paid in the state where the company has its employees and offices rather than the state in which it was formed. For example, if a company is formed in Delaware, has its customers in Florida but its offices and staff in California, it must pay state tax in California. If it also has offices in New York, it must split its income into two parts – income generated by its employees and offices in California, and income generated by its offices in New York – then tax each part at the respective state’s rate and pay the relevant share of tax to each state. Some states, such as Alaska, Texas and Florida, do not levy this tax at all.
Sales tax – broadly the US equivalent of VAT or a consumption tax – differs from state to state. It usually ranges from 5 to 10%, although some states do not charge it at all. The rate is determined by where the customer lives or is based, not by where the company has its seat. So if your customer is in Florida, you must collect Florida sales tax, even though your company was formed in Delaware and has its offices in California.
The franchise fee is a form of annual administrative charge, and each state sets its own amount. In Delaware, for example, it is $ 300, whereas in California it is as much as $ 800. If you have a company formed in Delaware, you do not need to set up another one in California or pay the franchise fee there. However, if you open an office in California and your employees are permanently based there, you will have to register your Delaware LLC in California as a foreign company and pay the fee there as well.
2025FederalStateC-CorpLLCSales
C-Corp21%California8.84%13.30%7.25%
Dividend20% (0%, 15%)Delaware8.70%6.60%0.00%
C-Corp + Dividend36.8% (32,85%, 21%)Florida5.50%0.00%6.00%
LLC $0-15,0000%New York7.25%10.90%4.00%
LLC $0-11,92510%Nevada0.00%0.00%6.85%
LLC $11,925-48,47512%Wyoming0.00%0.00%4.00%
LLC $48,475-103,35022%Texas0.00%0.00%6.25%
LLC $103,350-197,30024%Colorado4.40%4.40%2.90%
LLC $197,300-250,52532%Tennessee6.50%0.00%7.00%
LLC $250,525-626,35035%Washington0.00%9.00%6.50%
LLC $626,350+37%Arizona4.90%2.50%5.60%
Illinois9.50%4.95%6.25%
Massachusetts8.00%9.00%6.25%

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Indicative prices

Ceny*
DPH (Slovensko a Česko)
DPH priznanie nulové 50€
DPH priznanie do 50 dokladov, kontrolný výkaz, súhrnný výkaz (vrátane podania)150€
DPH priznanie do 100 dokladov200€
DPH priznanie viac ako 100 dokladov od 250€
Daňové priznania (Slovensko a Česko)
Daňové priznanie nulové, počiatočné stavy, výkazy, poznámky, odoslanie350€
Daň z motorových vozidiel a daň z nehnuteľností200€
Platby a účtovné prípady (SR a ČR)
Zaúčtovanie položiek 1 položka, čím väčší počet tým nižšia cena0,5€
Mzdová agenda (SR a ČR)
Jeden zamestnanec mzdová agenda10/€ mesiac
*približné ceny, môžu sa líšiť v závislosti od konkrétnej situácie

England

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll – £50 per employee per month
  • Confirmation statement – annually – £250
  • Tax return, accounts and filing – nil – £700
  • Tax return – with transactions – £1,500


Hungary, Poland, Romania, Bulgaria

  • VAT return – nil return – £100
  • VAT return with transactions in the period – from £350
  • Payroll – £20 per employee per month
  • Income tax return – nil return – £350
  • Income tax return with transactions in the period – from £700


Austria, Germany, France, Netherlands

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll (min. 4 employees) – £150 per 4 employees per month
  • Income tax return – nil – £700
    VAT return with transactions in the period – from £1,500


USA

  • Federal tax return – nil – £1,000
  • State tax return – nil – £700
  • Paying tax on the client’s behalf – £500
  • Sales tax return – from £500
  • Payroll – £50 per employee per month