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The federal rate for a C-Corp is 21%, for small businesses through an S-Corp or LLC — up to 37%. But there is a legal deduction for 20% of income. We examine how business structure affects the tax burden and which schemes really save $.
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What happened
The American publication Small Business Trends updated its tax guide for entrepreneurs. Key figures: a C-Corporation pays a flat rate of 21% of taxable income. Pass-through structures —sole proprietorship, LLC, S-Corp — are taxed at individual rates from 10% to 37%. The Qualified Business Income deduction applies: up to 20% of income is exempt from tax for owners of pass-through entities. Payroll taxes amount to 15.3% — these are Social Security and Medicare, which the employer pays on each salary. State rates vary from 0% in Nevada to 13.3% in California. For 2025, this is the current basis for planning.
How this is useful for business
Understanding tax mechanics makes it possible to substantially reduce obligations. Choosing between a C-Corp and a pass-through structure is not just a legal question, but a financial strategy. The QBI deduction saves up to one fifth of income. Proper calculation of payroll taxes eliminates overpayment. Accounting for state rates affects the decision on where to register a company. For startup founders, this is a matter of survival: saving $15-40K per year on taxes is money for development, marketing, or the team.
How to make money from this
Tax literacy is a service with constant demand. American small businesses spend an average of $1,200-2,500 per year on tax consulting. The market for consulting on tax burden optimization for small enterprises is estimated at $12 billion annually. A consultant with an hourly rate of $150-300 helps clients save many times more. Digital products — tax calculators, tax return templates, courses — scale without limits.
Business ideas
1. Tax consulting for LLCs and S-Corps. Hourly rate: $150-250. Clients — freelancers and small business owners who do not understand deductions. Income from 10 regular clients — $36-60K/year.
2. SaaS platform for calculating the tax burden. Subscription: $29-99/month. Automated calculation of federal + state taxes, reminders about payment deadlines. CAC — $50, LTV — $600-1,200.
3. Online course “Tax Planning for Entrepreneurs.” Price: $199-499. Topics: structure selection, QBI deduction, quarterly payments. Return from a group of 50 students — $10-25K.
4. Partnership program with accounting firms. Referral commission: 15-25% of the client's first-year contract. With an average check of $2,400 — $360-600 per acquisition.
5. Information product “Tax Checklist for a Startup.” Price: $49-79. Step-by-step checklist on structure, deductions, deadlines. Sales through Gumroad or your own website. Margin — 90%+.
Risks and limitations
Tax legislation changes. The QBI deduction has income limits — after $170K for single filers and $340K for married couples, it is reduced. For a C-Corp, there is double taxation: profit is taxed by corporate tax, then dividends by individual tax. Competition in consulting is high: large firms take corporate clients, leaving freelancers for smaller players. A mistake in the structure can cost fines and penalties — qualifications or a licensed partner are needed.
7-day action plan
Day 1: Study the main structures — C-Corp vs pass-through. Calculate the tax difference for your income using a calculator. Day 2: Understand the QBI deduction: conditions, limits, how to apply it. Day 3: Analyze state rates. If the business is online — choose a state with zero or low tax. Day 4: Make a list of deductions: office, travel, software, equipment. Day 5: Create a quarterly payment calendar: April 15, June 15, September 15, January 15. Day 6: Set up an expense accounting system — categorization, receipts, documentation. Day 7: Schedule a consultation with a tax professional for next month for a final review of the strategy.
Original news: Small Business Trends · See other news in the news section.
