Americas Β· Jurisdiction profile
πΊπΈ 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 vehicle | Delaware C-Corp / LLC |
|---|---|
| Foreign ownership | 100% |
| Minimum capital | None |
| Time to incorporate | 1β5 days |
| Corporate tax | 21% federal + state |
| VAT / GST | State sales tax |
| Dividend withholding | 30% (treaty relief) |
| Resident director | Not required |
| Physical office | Virtual accepted |
| Annual running cost | USD 2,000β7,000 |
| Audit | Not mandatory |
| Legal system | Common law |
| Currency controls | None |
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).
Compare United States (Delaware) with
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Figures are indicative and change often. Verify with qualified local counsel. Xc.legal is not a law firm.