Federálna daň

LLC

The profit of a single-member or multi-member LLC is taxed at the level of its members, not the company. In the USA, the tax-free allowance for individuals exceeds USD 10,000 per person, and for married couples filing jointly it is doubled to more than USD 20,000. Tax rates are progressive. The first approx. USD 10,000 of income or profit above the allowance (approx. USD 20,000 for married couples) is taxed at just 10%. The next approx. USD 30,000 (approx. USD 60,000 for married couples) is taxed at 12%. The following band of approx. USD 45,000 (approx. USD 90,000 for married couples) is taxed at 22%. On a profit of around $60,000, the effective rate will be 5-10%.

In addition to federal income tax, members must also pay state income tax.

Sadzba dane / Tax Rate---Single / SlobodnýManželia zdaňujúci spolu / Married Filing Jointly
Manželia zdaňujúci oddelene / Married Filing Separately
Hlava rodiny /Head of Household
0%$12,400$24,800$12,400$24,800
10%$0 – $9,875$0 – $19,750$0 – $9,875$0 – $14,100
12%$9,876 – $40,125$19,751 – $80,250$9,876 – $40,125$14,101 – $53,700
22%$40,126 – $85,525$80,251 – $171,050$40,126 – $85,525$53,701 – $85,500
24%$85,526 – $163,300$171,051 – $326,600$85,526 – $163,300$85,501 – $163,300
32%$163,301 – $207,350$326,601 – $414,700$163,301 – $207,350$163,301 – $207,350
35%$207,351 – $518,400$414,701 – $622,050$207,351 – $311,025$163,301 – $207,350
37%$518,401+$622,051+$311,026+$518,401+

C-Corp (Ltd. Corp. Inc.)

A C-Corp’s profit is taxed at company level. The federal tax rate for a C-Corp is a flat 21%. On top of federal income tax, the company must also pay state income tax.

Dividend tax

After tax has been paid at C-Corp level, a further tax may be due, namely dividend tax, if a shareholder draws part of the taxed profit for personal use. Dividend tax rates are as follows:

  • < $9,700 – 0%
  • $9,526 – $39,375 – 0%
  • $39,476 – $434,550 -15%
  • > $434,551 – 20%

Štátna daň

State income tax

State income tax is paid together with, and alongside, federal income tax. In some states it is zero, and those states may in turn levy high property taxes on real estate. In some states, there is no obligation to pay state income tax if the company has no offices, warehouses or employees there; Delaware is one example. This leads to the mistaken conclusion that a Delaware company need pay neither Delaware state tax nor federal income tax, whereas federal income tax is in fact much higher than state income tax.

Rates

State income tax rates for LLCs and C-Corps in the largest states:

  • NY – 8.82%
  • CA 13.3%
  • TX – 0%
  • FL – 0%
  • DE – 6.6%
  • IL 4.95%

Sales tax – turnover tax – (comparable to VAT)

  • NY 8.25%
  • CA 8.66%
  • TX 0%
  • FL 5.5%
  • DE 8.7%

Turnover threshold for online sales – $100,000, in some states $200,000-250,000

Sales Tax USA 2019