US federal & payroll tax load estimator (2025)

Compare sole proprietor, LLC (disregarded), S-Corp, and C-Corp outcomes with transparent assumptions. State tax defaults to 0 — use the slider for an illustrative combined state rate.

Parameters (2025)

Single filer model. State income tax defaults to 0 unless you set the slider (combined state rate 0–13.3% applied to net business profit — illustrative only).

Business income (Annual)Business expenses (same period)PeriodState tax rate (0–13.3%)

0.0%

Model QBI 20% deduction (simplified eligibility)

Estimated net (annual)

$67,541

Effective load 20.5% of net business profit

Breakdown

Federal income tax$5,449
Self-employment tax$12,010
Payroll (FICA stack)$0
Corporate income tax$0
Qualified dividend tax$0
State (slider)$0
Total$17,459

Quick comparison (same inputs)

Structure	Net annual	Effective rate
S-Corporation (pass-through)	$68,336	19.6%
Sole proprietor (Schedule C)	$67,541	20.5%
LLC (single-member, default disregarded)	$67,541	20.5%
C-Corporation	$64,173	24.5%

Sources & limits

Federal rates and brackets should be verified each filing season on IRS.gov, including the self-employment tax computation and QBI rules. State taxes vary by nexus, apportionment, and entity — the slider is purely illustrative and defaults to 0. This page is educational, not individualized tax advice.