How much US tax will you pay? Often none.
Tell us where you live, what kind of company you have and where it works. See what the US taxes at 2026 rates, line by line, what's withheld, and every form you file.
Checked by the BaseAcross team.
US tax for a founder abroad
- No US office or staff
- $0Usual income tax
- C-Corporation
- 21%On its profit
- US royalties
- 30%Or a lower treaty rate
- Self-employment tax
- $0For a non-resident
What will the US tax?
Nothing is saved or sent. Every figure updates as you type.
It decides whether a tax treaty lowers what's withheld.
Estimated US federal tax, 2026
$0
The US doesn't tax this profit. You still file every year, and the forms are below.
How it adds up
Federal income tax on the business profit
$0
With no US office, staff, dependent agent or inventory sold from the US, the profit isn't connected with a US trade or business, so the US doesn't tax it. Work done from your desk abroad is income from abroad, wherever the client is.
What you file
- Form 5472 with a pro forma Form 1120, by 15 April, every year
Missing Form 5472 can cost $25,000, even when no tax is due.
What you don't owe
- Self-employment (social security) tax: non-resident aliens don't owe it, unless a social security agreement with your country says otherwise.
- A beneficial ownership (BOI) report: a company formed in the US owes none since 14 August 2026.
An estimate from the rules, not tax advice
Your own country taxes you too, under its own rules. For a view on your exact setup, book a call with a US tax specialist who files these forms for non-resident owners every week: $149.
See our tax filing helpHow the US taxes a company owned from abroad
Five rules decide nearly every case.
A single-member LLC is looked through. For income tax, the IRS treats the owner as the taxpayer. The question is whether the owner has income the US can tax.
Work done abroad isn't US income. Without a US office, staff, a dependent agent or stock sold from the US, there's no US trade or business, and the profit isn't taxed in the US, whoever the customers are.
A US business is taxed on its net profit. Profit connected with a US trade or business is taxed at the ordinary graduated rates, with no standard deduction for a non-resident, and filed on Form 1040-NR.
US passive income is taxed by withholding. US-source royalties, dividends and interest are withheld on at 30%, or a lower treaty rate claimed on Form W-8BEN.
A C-Corporation is taxed on its own. It pays 21% on its profit wherever its owners live, and a dividend paid to a foreign owner is withheld on at 30% or the treaty rate.
2026 federal rates on profit from a US business
For a non-resident, on income effectively connected with a US trade or business, after deductions and with no standard deduction.
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | Over $12,400 to $50,400 |
| 22% | Over $50,400 to $105,700 |
| 24% | Over $105,700 to $201,775 |
| 32% | Over $201,775 to $256,225 |
| 35% | Over $256,225 to $640,600 |
| 37% | Over $640,600 |
Questions about US tax from abroad.
If yours is not here, email us at hello@baseacross.com before you order.
Usually not. A single-member LLC owned from abroad owes US income tax only on profit connected with a US trade or business, such as an office, staff or stock sold from the US, and on some US passive income, which is withheld at source.
With no US office, staff, dependent agent or inventory sold from the US, usually $0 of income tax. It still files Form 5472 with a pro forma Form 1120 every year, and missing it can cost $25,000.
The same as a single filer's, on profit connected with a US business: 10% up to $12,400, rising to 37% over $640,600. A non-resident gets no standard deduction.
No, as a non-resident alien, unless a social security agreement between the US and your country covers you.
21% federal tax on its profit. When it pays you a dividend, 30% is withheld, or less under a tax treaty.
It usually lowers withholding on royalties, dividends and interest, and lets the US tax business profit only if you have a permanent establishment there. The US has income tax treaties with 55 of the 100 countries we cover.
At least 31 days this year and 183 over three years, counting all of this year's days, a third of last year's and a sixth of the year before's. Below that, you're a non-resident for US tax.
It can. Stock held in US warehouses and sold from there may make a US trade or business. It's the most common open question for foreign sellers, so have a cross-border accountant look at your setup.
Ready to form? We keep the filings straight.
Form your company with us. A call with a US tax specialist is $149 whenever you need one.
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