North America Common Law
US market entry for non US founders, Delaware (USA)
Federal 21% corporate tax + 0% Delaware state tax (if no Delaware operations). Clean US presence for global founders. ITINs and Wyoming LLC owner setups are well supported by US banks and Stripe.
21% federal0% state if foreign opsStripe Atlas
Start setup {placement} 4 min · no card required
Corp tax
21%
Fastest setup
5 days
Tax treaties
68
Region
North America
What you'll need
- No resident director required
- Remote-friendly, no local office
- No substance requirement
- Minimum capital: No minimum capital
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 21%
- Effective rate ~25.5%
- Tax treaties 68
- VAT rate 0%
- Withholding on dividends 30%
Key treaty partners
UKCanadaGermanyFranceJapanAustralia
Banking and payments
- Banking is straightforward
- Stripe supported
- Mercury supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you want low effective US tax
Federal 21% applies to all C-corp profits. Pass through structures (LLC, S-corp) shift to personal rates. For lower tax jurisdictions:
21% federalBEAT/GILTI exposure