Export Services
Opening a company in the USA
ExportUSA opens US incorporated companies in all of the United States. We can open both LLCs and corporations
https://www.exportusa.eu/opening-a-company-exportusa.php
(+1) 718-5225575
(+1) 718-5225575
The LLC is the most common business form in America. According to data published by the IRS in 2023, there were 21.6 million active LLCs in America [data for the fiscal year 2020]
Opening an LLC in the USA begins with the filing of the Articles of Organization with the Department of State of the American state where you have chosen to open the LLC
NEW: Publication of the federal income tax rates for LLCs for 2025
The LLC opening phase formally concludes with the approval of the Articles of Organization. The Department of State usually approves LLCs within 5 to 7 business days. Once approval is received, the Department of State will send the stamped Articles of Organization for approval.
After the approval of the LLC's Articles of Organization, it is necessary to create the Operating Agreement, an internal document that governs the management of the LLC and which, due to its governance role, is somewhat akin to the typical Bylaws of corporations and Shareholder Agreement. The Operating Agreement is not a public document and therefore does not need to be filed with the Department of State.
Here are the essential details that need to be included in an LLC's Operating Agreement
It is crucial to check that the name chosen to open your LLC is available before starting the process and filing the Articles of Organization. If the name is already in use, or even just too similar to that of another LLC, the Department of State will not grant you approval for opening. Below, we have listed the links to quickly check the availability of LLC names in all American states. We have bolded the names of the most popular states for opening an LLC in America:
The IRS - the American Revenue Agency - will treat an LLC as a corporation, a partnership, or as a disregarded entity. Specifically, an LLC with at least two members is classified as a partnership for federal income tax purposes, unless it explicitly chooses to be treated as a corporation. For income taxation purposes an LLC with a single member is considered a disregarded entity and therefore not separate from the owner, unless it chooses to be considered as a corporation for income taxation purposes. However, for the purposes of paying social contributions and Sales Tax, an LLC with a single member is still considered a separate entity from the members.
LLCs are pass-through entities: the income is passed on to members who must report this income and pay taxes. In other words, LLCs do not file tax returns and do not pay taxes, it is the members who do.
Below, we have reported the updated rates for federal LLC taxation to use for the income tax filing 2024 [relative to the income earned during the fiscal year 2023] and 2025 [therefore relative to the income earned during the fiscal year 2024] in cases where the LLC members are individuals. Since LLCs are taxed by transparency, personal income tax rates will apply whenever LLC members are individuals, while the flat 21% corporate rate will apply when LLC members are corporations [in this case, the additional 5% Branch Tax is also applied]
| Taxable Income | Rate and Total Tax Calculation |
|---|---|
| $0 – $12,400 | 10% of taxable income |
| $12,401 – $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,401 – $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,701 – $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,776 – $256,225 | $41,024 plus 32% of the amount over $201,775 |
| $256,226 – $640,600 | $58,448 plus 35% of the amount over $256,225 |
| $640,601 or more | $192,979.25 plus 37% of the amount over $640,600 |
| IRPEF Rates 2025 United States |
Individual Taxpayers | Joint Filers |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 |
| 37% | over $626,350 | over $751,600 |
Income brackets and rates for the 2024 USA tax return as a single filer [Filing Single]
Use these rates when the LLC member is unmarried and files their income in America as a single.
Income brackets and rates for the 2024 USA tax return as a couple
[Married Filing Jointly]
It's different for corporations which must always declare their income, even when they have not made taxable profits during the reference fiscal year.
Over the years, we have published many articles dedicated to LLCs on the ExportUSA website. The following is just a selection.
ExportUSA opens US incorporated companies in all of the United States. We can open both LLCs and corporations
https://www.exportusa.eu/opening-a-company-exportusa.php