Delaware, United States
Company Registration in Delaware, USA - Brief Description
1. There are no restrictions for holders of shares (shares) - may be legal. and nat. persons, residents, and non-residents.
2. Shares (shares) can be freely transferred.
3. To register a company, personal presence is not required.
4. There is no minimum share capital.
Taxation of corporate income in the United States at the state level, as well as at the federal level.
Federal corporate tax rates:
More But not more. Tax Amount exceeding
$ 0 $ 50,000. 15% $ 0
$ 50,000 $ 75,000 $ 7,500 + 25% $ 50,000
$ 75,000 $ 100,000 $ 13,750 + 34% $ 75,000
$ 100,000 $ 335,000 $ 22,250 + 39% $ 100,000
$ 335,000 $ 10,000,000 $ 113,900 + 34% $ 335,000
$ 10,000,000 $ 15,000,000 $ 3,400,000 + 35% $ 10,000,000
$ 15,000,000 $ 18,333,000 $ 5,150,000 + 38% $ 15,000,000
$ 18,333,000 - 35% 0
For example, the company's taxable base is $ 150,000. In this case, there is a duty to pay $ 22,250 + 39% for an amount that exceeds $ 100,000, that is, $ 50,000. The tax amount is $ 19,500 + $ 22,250 = $ 41,750.
Corporate tax - 8.7%.
There is also a franchise tax, which is determined depending on the number of shares issued by the company. This tax is paid by all corporations registered in Delaware.
For example, corporations whose shares do not have a nominal value must pay a deductible tax annually in the following amounts:
- 5,000 shares or less - $ 175;
- 5001 - 10,000 shares - $ 250;
- every additional 10,000 shares - 75 US dollars;
- The maximum tax amount is 200,000 US dollars.
There is no VAT in the USA.
In accordance with the Agreement between Ukraine and the United States on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital, the tax on dividends should not exceed 15%.
The cost of registering a company is 180 US dollars.
This price includes:
- submission of documents to the Secretariat of the State of Delaware;
- payment of administrative costs for filing documents;
- the services of a registered agent for 1 year (after the end of the first year the cost will be $ 45 per year);
- preparation of certificates for shares;
- statutory documents (Bylaws).
The term of registration of the company is up to 10 working days.
The data on the owners of the company are confidential and are not published in the Registry.
For hiring employees it is mandatory to obtain an EIN (Employer Identification Number). The cost of the receipt is $ 200. Term - 10-15 working days.
The appointment of a director is not mandatory (the founder can manage the company). The minimum number of employees is not provided.
The director may be a non-resident of the United States.
In the case of the appointment of a director, the minimum wage must be no less than the minimum in the state of Delaware - $ 8.25 / hour.
Accounting and Reporting
The annual report is not submitted.
Accounting is compulsory if the activity is conducted in the United States.
Reporting is submitted if the activity is conducted in the United States (if the parent company has subsidiaries - consolidated statements are submitted, which includes reports on the parent and subsidiaries).