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Learn MoreUnited States Business Guide
USUnited StatesDoing BusinessUnited States Business Guide
The United States is the world’s largest economy with unmatched access to capital, a deep talent pool, leading innovation ecosystems in tech, biotech, and finance, and the world’s largest consumer mar…- Learn MoreUnited States Tax BriefUSUnited StatesCorporate Income Tax
United States Tax Brief
The United States has a federal corporate income tax rate of 21%, with state CIT rates generally ranging from 1% to 10%; some states do not impose a CIT. Estimated tax is paid in four equal installmen…- General CIT Rate
- Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.
- CIT Return Due Date
- April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.
- CIT Payment Due Date
- Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.
- Estimated Payment Due Date
- Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).
- Resident WHT (Dividend/Interest/Royalty)
- 0/0/0
- Non-Resident WHT (Dividend/Interest/Royalty)
- 30/30/30
- General Capital Gain Tax Rate
- 21% (aligned with the federal CIT rate for corporations)
- Composite Effective Average Tax Rate
- 22.69
- Composite Effective Marginal Tax Rate
- 7.03
- USUnited StatesValue-Added Tax
United States CALIFORNIA GENERAL SALES TAX
7.25%SALES TAX RATE IN THE STATE OF CALIFORNIA - USUnited StatesValue-Added Tax
United States TENNESSEE GENERAL SALES TAX
7%SALES TAX RATE IN THE STATE OF TENNESSEE - USUnited StatesValue-Added Tax
United States RHODE ISLAND GENERAL SALES TAX
7%SALES TAX RATE IN THE STATE OF RHODE ISLAND - USUnited StatesValue-Added Tax
United States INDIANA GENERAL SALES TAX
7%SALES TAX RATE IN THE STATE OF INDIANA - USUnited StatesValue-Added Tax
United States MISSISSIPPI GENERAL SALES TAX
7%SALES TAX RATE IN THE STATE OF MISSISSIPPI - USUnited StatesValue-Added Tax
United States MINNESOTA GENERAL SALES TAX
6.88%SALES TAX RATE IN THE STATE OF MINNESOTA - USUnited StatesValue-Added Tax
United States NEVADA GENERAL SALES TAX
6.85%SALES TAX RATE IN THE STATE OF NEVADA - USUnited StatesValue-Added Tax
United States NEW JERSEY GENERAL SALES TAX
6.63%SALES TAX RATE IN THE STATE OF NEW JERSEY - USUnited StatesValue-Added Tax
United States WASHINGTON GENERAL SALES TAX
6.5%SALES TAX RATE IN THE STATE OF WASHINGTON - USUnited StatesValue-Added Tax
United States ARKANSAS GENERAL SALES TAX
6.5%SALES TAX RATE IN THE STATE OF ARKANSAS - USUnited StatesValue-Added Tax
United States KANSAS GENERAL SALES TAX
6.5%SALES TAX RATE IN THE STATE OF KANSAS - USUnited StatesValue-Added Tax
United States CONNECTICUT GENERAL SALES TAX
6.35%SALES TAX RATE IN THE STATE OF CONNECTICUT - USUnited StatesValue-Added Tax
United States ILLINOIS GENERAL SALES TAX
6.25%SALES TAX RATE IN THE STATE OF ILLINOIS - USUnited StatesValue-Added Tax
United States TEXAS GENERAL SALES TAX
6.25%SALES TAX RATE IN THE STATE OF TEXAS - USUnited StatesValue-Added Tax
United States MASSACHUSETTS GENERAL SALES TAX
6.25%SALES TAX RATE IN THE STATE OF MASSACHUSETTS - USUnited StatesValue-Added Tax
United States MARYLAND GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF MARYLAND - USUnited StatesValue-Added Tax
United States IOWA GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF IOWA - USUnited StatesValue-Added Tax
United States FLORIDA GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF FLORIDA - USUnited StatesValue-Added Tax
United States MICHIGAN GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF MICHIGAN - USUnited StatesValue-Added Tax
United States KENTUCKY GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF KENTUCKY - USUnited StatesValue-Added Tax
United States PENNSYLVANIA GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF PENNSYLVANIA - USUnited StatesValue-Added Tax
United States SOUTH CAROLINA GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF SOUTH CAROLINA - USUnited StatesValue-Added Tax
United States VERMONT GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF VERMONT - USUnited StatesValue-Added Tax
United States WEST VIRGINIA GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF WEST VIRGINIA - USUnited StatesValue-Added Tax
United States IDAHO GENERAL SALES TAX
6%SALES TAX RATE IN THE STATE OF IDAHO - USUnited StatesValue-Added Tax
United States OHIO GENERAL SALES TAX
5.75%SALES TAX RATE IN THE STATE OF OHIO - USUnited StatesValue-Added Tax
United States ARIZONA GENERAL SALES TAX
5.6%SALES TAX RATE IN THE STATE OF ARIZONA - USUnited StatesValue-Added Tax
United States MAINE GENERAL SALES TAX
5.5%SALES TAX RATE IN THE STATE OF MAINE - USUnited StatesValue-Added Tax
United States NEBRASKA GENERAL SALES TAX
5.5%SALES TAX RATE IN THE STATE OF NEBRASKA - USUnited StatesValue-Added Tax
United States Virginia Sales Tax
5.3%Sales tax rate in the state of Virginia - USUnited StatesValue-Added Tax
United States NEW MEXICO GENERAL SALES TAX
5.13%SALES TAX RATE IN THE STATE OF NEW MEXICO - USUnited StatesValue-Added Tax
United States NORTH DAKOTA GENERAL SALES TAX
5%SALES TAX RATE IN THE STATE OF NORTH DAKOTA - USUnited StatesValue-Added Tax
United States WISCONSIN GENERAL SALES TAX
5%SALES TAX RATE IN THE STATE OF WISCONSIN - USUnited StatesValue-Added Tax
United States UTAH GENERAL SALES TAX
4.85%SALES TAX RATE IN THE STATE OF UTAH - USUnited StatesValue-Added Tax
United States NORTH CAROLINA GENERAL SALES TAX
4.75%SALES TAX RATE IN THE STATE OF NORTH CAROLINA - USUnited StatesValue-Added Tax
United States OKLAHOMA GENERAL SALES TAX
4.5%SALES TAX RATE IN THE STATE OF OKLAHOMA - USUnited StatesValue-Added Tax
United States SOUTH DAKOTA GENERAL SALES TAX
4.5%SALES TAX RATE IN THE STATE OF SOUTH DAKOTA - USUnited StatesValue-Added Tax
United States LOUISIANA GENERAL SALES TAX
4.45%SALES TAX RATE IN THE STATE OF LOUISIANA - USUnited StatesValue-Added Tax
United States MISSOURI GENERAL SALES TAX
4.23%SALES TAX RATE IN THE STATE OF MISSOURI - USUnited StatesValue-Added Tax
United States ALABAMA GENERAL SALES TAX
4%SALES TAX RATE IN THE STATE OF ALABAMA - USUnited StatesValue-Added Tax
United States GEORGIA GENERAL SALES TAX
4%SALES TAX RATE IN THE STATE OF GEORGIA - USUnited StatesValue-Added Tax
United States HAWAII GENERAL SALES TAX
4%SALES TAX RATE IN THE STATE OF HAWAII - USUnited StatesValue-Added Tax
United States NEW YORK GENERAL SALES TAX
4%SALES TAX RATE IN THE STATE OF NEW YORK - USUnited StatesValue-Added Tax
United States WYOMING GENERAL SALES TAX
4%SALES TAX RATE IN THE STATE OF WYOMING - USUnited StatesValue-Added Tax
United States COLORADO GENERAL SALES TAX
2.9%SALES TAX RATE IN THE STATE OF COLORADO - USUnited StatesValue-Added Tax
United States MONTANA GENERAL SALES TAX
0%SALES TAX RATE IN THE STATE OF MONTANA - USUnited StatesValue-Added Tax
United States NEW HAMPSHIRE GENERAL SALES TAX
0%SALES TAX RATE IN THE STATE OF NEW HAMPSHIRE - USUnited StatesValue-Added Tax
United States OREGON GENERAL SALES TAX
0%SALES TAX RATE IN THE STATE OF OREGON - USUnited StatesValue-Added Tax
United States ALASKA GENERAL SALES TAX
0%SALES TAX RATE IN THE STATE OF ALASKA - USUnited StatesValue-Added Tax
United States Delaware Sales Tax
0%Sales tax rate in the state of Delaware is zero - Learn MoreUnited States C CorpUSUnited StatesLegal Entity Types
United States C Corp
C CorporationC is a legal entity in the United States, the full name is Corporation. It is a type of company with limited liability and consolidated ownership. Unlike other companies, C does not publicly participa…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1. Starting from 1 US dollar.
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
- Learn MoreUnited States GPUSUnited StatesLegal Entity Types
United States GP
General PartnershipGP is a partnership formed by two or more individuals or entities, with ownership and responsibilities shared by the partners. GP does not need to raise funds from the public, nor does it need to be l…- Ownership
- Consolidated Ownership
- Limited Liability
- Negative
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- See Memo
- Local Secretaries Not Mandatory
- See Memo
- Minimum Registered Capital Requirement
- Depends on the specific state
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
- Learn MoreUnited States LLCUSUnited StatesLegal Entity Types
United States LLC
Limited Liability CompanyLLC is a common form of legal entity in the United States, and its full name is Limited Liability Company, meaning limited liability company. The ownership of an LLC is a combined ownership, with mult…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1 US dollar
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
- Learn MoreUnited States LPUSUnited StatesLegal Entity Types
United States LP
Limited PartnershipLP is a legal entity composed of at least one general partner and one limited partner, with the full name Limited Partnership and the abbreviation LP. It belongs to a legal entity in the United States…- Ownership
- Consolidated Ownership
- Limited Liability
- Negative
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- See Memo
- Local Secretaries Not Mandatory
- See Memo
- Minimum Registered Capital Requirement
- Depends on the specific state
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
- Learn MoreUnited States S CorpUSUnited StatesLegal Entity Types
United States S Corp
S CorporationIn the United States, an S Corporation (S Corp) benefits from pass-through taxation, meaning that the corporation itself does not pay federal income tax. Instead, the income, deductions, and credits a…- Ownership
- Private Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- Minimum one shareholder
- Requirements For Directors
- Minimum one director
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- Varies by state
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- No federally mandated minimum capital requirement for forming an s corporation
- Learn MoreUnited States SPUSUnited StatesLegal Entity Types
United States SP
Sole ProprietorshipSP is the simplest form of legal entity, owned and operated by individuals without the need for other shareholders and directors to be involved. In the United States, SPs are typically used to run sma…- Ownership
- Private Ownership
- Limited Liability
- Negative
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- See Memo
- Local Secretaries Not Mandatory
- See Memo
- Minimum Registered Capital Requirement
- Depends on the specific state
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
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TKEG Expat ™ (HK SAR) Blog
United States Corporate Tax Guide For Foreign-Owned Businesses 2026
2026 guide to United States corporate tax for foreign-owned businesses: flat 21% federal CIT, state taxes, deadlines, estimated payments, and 30% withholding.
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How to register a company in the US 2026
Learn how to register a US C-Corp in 2026, including state selection, Articles of Incorporation, registered agent rules, EIN, tax duties, and annual filings.
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