Americas Β· Jurisdiction profile

πŸ‡ΊπŸ‡Έ Doing business in United States (Delaware)

Foreign founders most often use a Delaware C-Corp / LLC. United States (Delaware) follows common law, with corporate tax of 21% federal + state and personal income tax of Up to 37% federal.

Entity at a glance

Typical vehicleDelaware C-Corp / LLC
Foreign ownership100%
Minimum capitalNone
Time to incorporate1–5 days
Corporate tax21% federal + state
VAT / GSTState sales tax
Dividend withholding30% (treaty relief)
Resident directorNot required
Physical officeVirtual accepted
Annual running costUSD 2,000–7,000
AuditNot mandatory
Legal systemCommon law
Currency controlsNone

Regulatory profile

  • Data transfers: Sectoral / state privacy laws (residency approach: open).
  • Employment termination: at-will regime.
  • Beneficial ownership register: regulator-only.
  • Economic substance test: no general regime.
  • Information exchange: FATCA only (no CRS).

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Figures are indicative and change often. Verify with qualified local counsel. Xc.legal is not a law firm.