Calculator · LLC × residence · Edition 2026.09
How much tax would you pay on your LLC profit, depending on where you live?
A US LLC with no US activity pays no federal tax on its profit. What you pay is decided by the country you live in. Enter your profit, see what is possible, then pick your country: "if I lived here, I would pay this". It assumes the LLC has no US activity and that the profit is yours in the year it arises.
Isaac Cubero · Checked on 14 September 2026
What is possible
The same profit, 38 residences.
Each country falls in the band of its estimated effective rate. Within each band, lowest to highest. Click a country to open its entry.
If I lived here
If you lived in Spain…
On $100,000 of LLC profit, living in Spain, you would pay about $33,194 a year: a 33.2% effective rate.
worldwide income
| Personal income tax, general scale (state + average regional) | $33,194 |
| Estimated total | $33,194 |
Sources: AEAT, 2025 income tax scale (Law 35/2006, art. 63) · Social Security, 2025 real-income contributions (RD-law 13/2022) · Fixed exchange rate 0.86 EUR/USD.
The Spanish tax agency usually treats a single-member LLC as a look-through entity: the profit is yours in the year it arises and is taxed as business income under personal income tax. If effective management sits in Spain, it can treat the LLC as a Spanish-resident company (corporate income tax, art. 8 LIS).
- 2025 general scale adding the state bracket and an average regional one; your region can move it 1-3 points either way.
- Personal allowance of €5,550. No other deductions.
- No social security (RETA) in the figure: see 'what can change it'.
- If you work from Spain, registering as self-employed (RETA) is mandatory: €2,400 to €7,100 more a year depending on the bracket, deductible from income tax.
- If the tax agency treats the LLC as opaque and managed from Spain: 25% corporate tax, then 19-30% savings tax on distribution. Similar or worse, never 0%.
- The CFC rule (art. 91 LIRPF) can attribute the income to you even if you never withdraw it.
Reference table
The published figures, country by country.
Estimated tax on LLC profit at $50,000, $100,000, $250,000 of annual profit. These are the citable figures of edition 2026.09; the calculator above recomputes with your number.
| Country | Regime | $50,000 | $100,000 | $250,000 |
|---|---|---|---|---|
| Bolivia | territorial | 0%$0 | 0%$0 | 0%$0 |
| Costa Rica | territorial | 0%$0 | 0%$0 | 0%$0 |
| Dominican Republic | territorial | 0%$0 | 0%$0 | 0%$0 |
| El Salvador | territorial | 0%$0 | 0%$0 | 0%$0 |
| Georgia | territorial | 0%$0 | 0%$0 | 0%$0 |
| Guatemala | territorial | 0%$0 | 0%$0 | 0%$0 |
| Honduras | territorial | 0%$0 | 0%$0 | 0%$0 |
| Hong Kong | territorial | 0%$0 | 0%$0 | 0%$0 |
| Malaysia | territorial | 0%$0 | 0%$0 | 0%$0 |
| Malta | territorial | 0%$0 | 0%$0 | 0%$0 |
| Nicaragua | territorial | 0%$0 | 0%$0 | 0%$0 |
| No tax residence | no residence | 0%$0 | 0%$0 | 0%$0 |
| Panama | territorial | 0%$0 | 0%$0 | 0%$0 |
| Paraguay | territorial | 0%$0 | 0%$0 | 0%$0 |
| Singapore | territorial | 0%$0 | 0%$0 | 0%$0 |
| United Arab Emirates | territorial | 0%$0 | 0%$0 | 0%$0 |
| Uruguay | territorial | 0%$0 | 0%$0 | 0%$0 |
| Andorra | worldwide income | 2.6%$1,279 | 6.3%$6,279 | 8.5%$21,279 |
| Bulgaria | worldwide income | 10%$5,000 | 10%$10,000 | 10%$25,000 |
| Romania | worldwide income | 10%$5,000 | 10%$10,000 | 10%$25,000 |
| Chile | worldwide income | 5.5%$2,764 | 14.6%$14,598 | 26.7%$66,797 |
| Brazil | worldwide income | 15%$7,500 | 15%$15,000 | 15%$37,500 |
| Türkiye | worldwide income | 12.7%$6,352 | 15.1%$15,102 | 16.9%$42,194 |
| United Kingdom | worldwide income | 7%$3,476 | 16.7%$16,699 | 29.3%$73,212 |
| Peru | worldwide income | 14.1%$7,027 | 19.4%$19,442 | 25.8%$64,442 |
| Estonia | worldwide income | 17.7%$8,851 | 19.9%$19,851 | 21.1%$52,851 |
| Ecuador | worldwide income | 11.6%$5,822 | 21.1%$21,088 | 30.6%$76,389 |
| Thailand | worldwide income | 16.8%$8,409 | 22.9%$22,879 | 29.1%$72,803 |
| Colombia | worldwide income | 15.8%$7,896 | 23.4%$23,422 | 30%$74,983 |
| Italy | worldwide income | 26%$13,000 | 26%$26,000 | 26%$65,000 |
| Mexico | worldwide income | 22.2%$11,094 | 27%$26,998 | 31.2%$77,998 |
| Germany | worldwide income | 19.4%$9,689 | 29.1%$29,053 | 36.8%$92,053 |
| Ireland | worldwide income | 20%$10,000 | 29.8%$29,767 | 35.9%$89,767 |
| Argentina | worldwide income | 25.3%$12,637 | 30.1%$30,137 | 33.1%$82,637 |
| France | worldwide income | 31.4%$15,700 | 31.4%$31,400 | 31.4%$78,500 |
| Spain | worldwide income | 24.6%$12,276 | 33.2%$33,194 | 40.3%$100,694 |
| Morocco | worldwide income | 31.2%$15,585 | 34.1%$34,085 | 35.8%$89,585 |
| Portugal | worldwide income | 25.8%$12,923 | 35.5%$35,453 | 44.5%$111,203 |
| Netherlands | worldwide income | 35.9%$17,962 | 37.8%$37,793 | 44.8%$112,043 |
Effective rate on profit and, below, the tax in USD. A 0% in a territorial country assumes the work is rendered outside the country; each country entry explains the condition.
Methodology
One rule per country, one source per rule, one date per edition.
What it models: a single-member LLC owned by an individual, with no US activity or permanent establishment (not ETBUS), whose profit is attributed to its owner in the year it arises. For each residence country its rule applies: progressive income tax scale (worldwide income), flat rate, or exemption as foreign-source income (territorial). 2025/2026 brackets in local currency converted with a fixed exchange rate stated in each entry.
What it leaves out: social security contributions, personal deductions beyond the basic allowance, local or regional taxes beyond an average, VAT, wealth taxes and the LLC's running cost. Nor the "country treats the LLC as opaque" variant, which changes the breakdown and is flagged in the entry where likely.
Entry states: "verified" (brackets checked against the official source on the stated date), "draft" (source cited, check pending) and "pending" (not on the ladder and no entry). A country joins the ladder when it leaves pending.
What it is not: advice. It is an estimate for comparing and for knowing what to ask. No country guarantees 0%: territorial ones condition it on where the work is rendered, and worldwide ones can recharacterise the LLC. That conversation is what the assessment is for.
Frequently asked questions
What people ask after seeing their country.
Does a US LLC pay tax?
A single-member LLC owned by a non-resident pays no federal tax on its profit if it has no US activity (not ETBUS): it is a look-through entity. What it files every year is Form 5472 with a pro forma 1120. Tax on the profit is paid by the owner in their country of residence, depending on how that country treats the LLC.
Why does the result depend on where I live and not where the LLC is?
Because the LLC is transparent: its profit counts as yours. Each residence country decides whether to tax it as income of the year (Spain, Mexico), when received (Colombia, Chile), at a flat rate (Brazil, 15%) or not at all because it is foreign-source (Paraguay, Panama, Uruguay). The calculator applies each country's rule to the same profit.
Are the 0% countries really free?
No. The 0% in territorial countries requires the work to be rendered outside the country, or the income not to be remitted where the remittance test applies. If you work from there, the income is usually local-source and taxed. And no country stops treating you as resident because you say so: your previous country keeps claiming you while you meet its tests.
What profit does the reference table use?
The ladder and the table are published at $100,000 of annual profit, and the table adds $50,000 and $250,000. The calculator recomputes with whatever figure you enter. When citing, state the profit and the edition.
Does it include social security, VAT or the LLC's running cost?
No. It models only income tax on the LLC profit, without self-employed contributions (in Spain, RETA is mandatory if you work from there), without VAT and without the LLC's annual maintenance. Each entry says what it assumes and what can change the figure.
How often is the data reviewed?
Each edition carries its date and change log. Each country's brackets are checked against the official source at least once a year and whenever the country changes its law. This is edition 2026.09, checked on 14 September 2026.
Cite and reuse
The data, the rules and the calculation engine. All downloadable.
- CSV · EnglishOne country per row: regime, currency, tax and effective rate at 3 profit levels, treatment and date.
- JSON · Full rulesBrackets, units, dividend and local-company rules, texts and sources in both languages.
- Calculation engine · JavaScriptThe same functions this page uses. Reproduce any figure.
Data and engine licensed under CC BY 4.0.
Suggested citation
Cubero, Isaac. US LLC tax by country of residence. Cheq Capital. Edition 2026.09, checked 2026-09-14. https://cheqcapital.com/en/us-llc-tax-calculator/ CC BY 4.0.
Editions
What changed and which date you are citing.
- 2026-09-14 · Edition 2026.09
- Initial edition: 38 countries with an entry and 0 under verification. Banded ladder, reference table at 3 levels and downloadable data.
The figure is the start
What you pay is decided by your residence. What you declare, by your adviser. What you open, by you.
How the LLC is taxed in the US and what it files every year is in US LLC tax for non-residents. If residence is what moves you, tax residency for nomads and founders. And if you do not have the LLC yet, how it is formed from abroad.