United States · Texas

Not in our records No provider's country list has been read for United States.

• StripeOpen to a business based herelist read 18 Aug 2026
• WiseOpen to a business based herelist read 18 Aug 2026
• DeelOpen to a business based herelist read 18 Aug 2026
• RevolutOpen to a business based herelist read 18 Aug 2026
• AdyenOpen to a business based herelist read 18 Aug 2026
• SquareOpen to a business based herelist read 18 Aug 2026

For individuals only here: PayPal.

EU high-risk third countries (AML)

Not listed

Official EUR-Lex, CELEX 02016R1675-20260129 read 25 Sep 2026

EU non-cooperative jurisdictions for tax purposes

Not listed

Official EUR-Lex, 52026XG01465, Annex I as of 2026-02-17

• Business registerTexas Secretary of State, Business and Public Filings (Corporations Section)sos.state.tx.us↗
• Tax treaties in forceirs.govirs.gov↗

United States–Mexico–Canada Agreement

Free trade area · since 1 July 2020

Covers goods, services, investment, public procurement.

Official ustr.gov read 27 Oct 2026

Quote

The United States-Mexico-Canada Agreement (USMCA) entered into force on July 1, 2020.

Dominican Republic–Central America FTA

Free trade area · since 1 March 2006

Covers goods, services, investment, public procurement.

Official ustr.gov read 27 Oct 2026

Quote

This Agreement shall enter into force on January 1, 2005, provided that the United States and one or more other signatories notify the Depositary in writing by that date

Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.

Corporate income tax

25.53%

Official OECD Corporate Tax Statistics, combined headline rate as of 2026

Distributions

Not in our records

Audit

Not in our records

Small-company relief

Not in our records

Annual obligations

Not in our records

Annual registry fee

Not in our records

The tax

Sales tax (state and local)

Official irs.gov read 22 Oct 2026

Quote

you can elect to deduct state and local general sales taxes

Standard rate

Set by the states or provinces

There is no national VAT or sales tax; rates are set by each state and locality.

Official irs.gov read 22 Oct 2026

Quote

you can elect to deduct state and local general sales taxes

Registration threshold

Not in our records

A foreign company

See the note

Sales tax is administered by state and local authorities, not the federal government, so there is no national registration rule to record.

Tax authority

Internal Revenue Service (IRS) at federal level; sales tax is administered by state and local authorities

Corporate tax return

Day 15 of the following month · each year

generally a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year (15 April for a calendar-year corporation); if the due date falls on a Saturday, Sunday or legal holiday, it can file on the next business day.

Official irs.gov read 14 Oct 2026

Quote

Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year

Corporate tax, final payment

Day 15 of the following month · each year

a corporation must pay any tax due in full no later than the due date for filing its return, not including extensions; if the due date falls on a Saturday, Sunday or legal holiday, the payment is due on the next day that is not one of those.

Official irs.gov read 14 Oct 2026

Quote

Generally, the corporation must pay any tax due in full no later than the due date for filing its tax return (not including extensions)

Corporate tax, instalments

15 April · each quarter

installment payments of estimated tax are due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (15 April, 15 June, 15 September and 15 December for a calendar year — the rule carries the first instalment); if a date falls on a Saturday, Sunday or legal holiday the instalment is due on the next regular business day.

Official irs.gov read 14 Oct 2026

Quote

The installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year

Personal income-tax return

15 April · each year

Form 1040 or 1040-SR is filed by April 15, 2026 for the 2025 tax year; a fiscal-year return is due on the 15th day of the fourth month after the close of the fiscal year, and a due date falling on a Saturday, Sunday or legal holiday moves to the next business day.

Official irs.gov read 14 Oct 2026

Quote

Due date of return. File Form 1040 or 1040-SR by April 15, 2026

Personal income tax, final payment

15 April · each year

pay the taxes in full by April 15, 2026 (for most people); payment is due by the filing deadline even where a filing extension is granted.

Official irs.gov read 14 Oct 2026

Quote

To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2026 (for most people)

Personal income tax, instalments

15 April · each quarter

estimated tax payments are due on the 15th day of the 4th, 6th and 9th months of the tax year and on the 15th day of the 1st month after the tax year ends (15 April, 15 June, 15 September and 15 January for a calendar year — the rule carries the first instalment).

Official irs.gov read 14 Oct 2026

Quote

Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. See Form 1040-ES for more information

VAT return

Not levied here

The United States levies no VAT or GST at the federal level: the National Taxpayer Advocate records it as the one OECD member without a VAT, and sales and use taxes are levied by states and localities, which this record does not collect. No federal VAT return or payment deadline exists to state.

Official taxpayeradvocate.irs.gov read 14 Oct 2026

Quote

more than 140 countries ... have adopted it, including China, Russia, India, and every member of the Organization for Economic Cooperation and Development (OECD) except the United States

Payroll withholding

Day 15 of the following month · each month

under the monthly deposit schedule, an employer deposits employment taxes on payments made during a month by the 15th day of the following month.

Official irs.gov read 14 Oct 2026

Quote

Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month

The director can do

10 of the 11 below

personally, through the authorities’ own services.

A professional the law requires

• A licensed auditor — if the company's securities are registered with the SEC and it files Form 10-K Audit of financial statements for SEC-registered companies

Not required here

No registry filing of annual accounts for private companies · Beneficial ownership reporting to FinCEN · No registry identity verification for directors or officers · No federal data-protection registration or fee · First accounting period: a short tax year, never longer than 12 months

Set by each state

State annual report or statement of information · Keep the company's books and records, including minutes · Maintain a registered office and registered agent in the state · Annual meeting of stockholders to elect directors · Report changes of officers, address or shares to the state · State, county or city business licence renewal · State sales tax permit and economic nexus threshold · State sales tax return and payment · State auto-IRA workplace retirement mandate · Workers' compensation insurance · State and local business taxes and property taxes

● a professional the law requires.

Unless an item says otherwise, the director can do it personally through the authority’s own service. Most services need a one-off registration first.

Every year 4

1. Audit of financial statements for SEC-registered companiesNeeds a licensed auditor

   Only if: Only if the company's securities are registered with the SEC and it files Form 10-K; no revenue or size threshold applies to private companies.

   How, cost and sources

   Where

   Independent audit reported in Form 10-K

   Steps

   1. Engage an independent accountant
   2. Have the accountant audit the financial statements
   3. Receive the auditor's report
   4. File the audited statements with Form 10-K

   Done when

   The auditor's report is signed and included in the filed Form 10-K.

   Who

   An independent accountant audits the financial statements; the company cannot audit itself.

   Official investor.gov read 31 Oct 2026

   Quote

   An independent accountant audits the company’s financial statements.

   Official investor.gov read 31 Oct 2026

   Quote

   The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements.

2. File the federal corporate income tax return (Form 1120)
   Day 15 of the following month · from the tax calendar
   How, cost and sources

   Where

   Form 1120, U.S. Corporation Income Tax Return

   Steps

   1. Prepare the corporation's income, deductions and credits for the tax year
   2. Complete Form 1120 and the required schedules
   3. Have an authorised corporate officer sign and date the return
   4. File the return electronically or by mail
   5. Keep the filed copy and the IRS acceptance

   Done when

   The IRS accepts the return and the corporation keeps the acknowledgement or filed copy.

   If missed

   A late return is penalised at 5% of the unpaid tax per month up to 25%; for a return more than 60 days late the minimum is the smaller of the tax due or USD 525.

   Who

   An authorised corporate officer signs the return. E-filing needs the IRS business tax account or e-file software; a paid preparer is optional.

   Official irs.gov read 31 Oct 2026

   Quote (3)

   Unless exempt under section 501, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income.

   The return must be signed and dated by: The president, vice president, treasurer, assistant treasurer, chief accounting officer; or Any other corporate officer (such as tax officer) authorized to sign.

   A corporation that does not file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax.

3. Pay the federal corporate income tax
   Day 15 of the following month · from the tax calendar
   How, cost and sources

   Where

   IRS business tax account, Direct Pay or EFTPS

   Steps

   1. Calculate the tax due on Form 1120
   2. Choose an electronic payment method
   3. Pay using the EIN and the tax period
   4. Keep the payment confirmation

   Done when

   The IRS records the payment against the corporation's EIN and tax period.

   If missed

   A corporation that does not pay on time may be penalised 0.5% of the unpaid tax per month or part month, up to 25%.

   Who

   The corporation pays through its IRS business tax account, Direct Pay or EFTPS; no agent is required.

   Official irs.gov read 31 Oct 2026

   Quote (2)

   Corporations must use electronic funds transfer (EFT) to make all federal tax deposits (such as deposits of employment, excise, and corporate income tax).

   A corporation that does not pay the tax when due may generally be penalized ½ of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax.

4. File Form 1099-NEC for non-employee payments of USD 2,000 or more
   31 January

   Only if: For each person paid USD 2,000 or more in the year for services, including parts and materials; payments to corporations are generally not reported.

   How, cost and sources

   Where

   Form 1099-NEC and the Information Returns Intake System (IRIS)

   Steps

   1. Collect the payee's name and taxpayer identification number before paying
   2. Total the year's payments for services to each non-employee payee
   3. Complete Form 1099-NEC for every payee at or above USD 2,000
   4. File with the IRS and furnish the payee's copy by 31 January

   Done when

   The IRS accepts the return and the recipient's statement is furnished.

   Who

   A corporate officer files the return and furnishes the recipient's statement.

   Official irs.gov read 31 Oct 2026

   Quote (2)

   File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business during the year to whom you have paid at least $2,000 in: Services performed by someone who is not your employee (including parts and materials)

   Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures.

Each quarter or month 3

1. Quarterly estimated corporate income tax
   15 April · from the tax calendar

   Only if: If the corporation expects its total tax for the year, less applicable credits, to be USD 500 or more.

   How, cost and sources

   Where

   IRS business tax account or EFTPS

   Steps

   1. Estimate the year's total tax liability
   2. Divide the required annual payment into four instalments
   3. Pay each instalment electronically by its due date
   4. Recompute the remaining instalments if the estimate changes

   Done when

   Each instalment is recorded by the IRS against the corporation's EIN.

   If missed

   A penalty may be charged for underpayment of estimated tax, even where a refund is due on filing.

   Who

   The corporation pays its own instalments electronically; no agent is required.

   Official irs.gov read 31 Oct 2026

   Quote

   The corporation must make installment payments of estimated tax if it expects its total tax for the year (less applicable credits) to be $500 or more.

   Official irs.gov read 31 Oct 2026

   Quote

   Corporations generally have to make estimated tax payments if they expect to owe tax of $500 or more when their return is filed.

2. VAT on digital services sold to consumers abroad
   1 month after the end of the quarter

   Only if: When digital services are sold to consumers in the EU from the US: there is no threshold, the customer's member-state VAT is due from the first sale, and the non-Union OSS is the optional way to declare it through one member state.

   How, cost and sources

   Where

   EU non-Union One Stop Shop (OSS)

   Steps

   1. Charge VAT at the customer's member-state rate from the first sale
   2. Choose one member state of identification
   3. Register for the non-Union OSS and obtain the scheme's VAT number
   4. File the quarterly OSS return and pay the VAT by the end of the following month

   Done when

   The member state issues an OSS identification number and accepts the return.

   Who

   The seller registers itself in one member state of identification and receives a non-Union scheme VAT number; no tax representative is required for the non-Union scheme.

   Official dor.wa.gov read 31 Oct 2026

   Quote

   Many digital products are subject to sales tax when sold to the end user.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote

   Online sellers, including online marketplaces/platforms can register in one EU Member State and this is valid for the declaration and payment of VAT on all distance sales of goods and cross-border supplies of services to customers within the EU.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote

   This threshold does not apply to: i) supplies of TBE services made by a supplier not established in the EU (non-Union scheme), ii) intra-Community distance sales of goods made by a supplier established outside the EU, iii) distance sales of imported goods (import scheme)

3. Report and deposit federal payroll taxes
   Day 15 of the following month · from the tax calendar

   Only if: From the first wage payment to an employee.

   How, cost and sources

   Where

   Form 941 and EFTPS

   Steps

   1. Collect each employee's Form W-4 and withhold federal income tax
   2. Withhold and match Social Security and Medicare taxes
   3. Deposit the taxes electronically on the required schedule
   4. File Form 941 for the quarter
   5. File Forms W-2 and W-3 for the year

   Done when

   The IRS accepts Form 941 and records the deposits against the EIN.

   Who

   A director can file Form 941, deposit the taxes and file the year-end forms; no agent is required.

   Official irs.gov read 31 Oct 2026

   Quote

   Employers use Form 941 to: Report federal income, social security, and Medicare taxes withheld from employee's paychecks, and Report the employer's share of social security and Medicare taxes.

   Official irs.gov read 31 Oct 2026

   Quote

   You must deposit and report federal income tax and Additional Medicare Tax withheld and both the employer and employee social security and Medicare taxes.

   Official irs.gov read 31 Oct 2026

   Quote

   Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax.

Thresholds to watch 1

1. VAT on goods sold to consumers in the EU (IOSS and import VAT)
   1 month after the end of the month

   Only if: When goods are sold to consumers in the EU from the US: consignments not exceeding EUR 150 may be declared through the Import One Stop Shop; consignments above EUR 150 are taxed on import. The EUR 10,000 place-of-supply threshold applies to EU-established sellers only.

   How, cost and sources

   Where

   EU Import One Stop Shop (IOSS) and the import procedure

   Steps

   1. Sort each consignment by value: EUR 150 or less, or above EUR 150
   2. For consignments of EUR 150 or less, register for the IOSS through an EU-established intermediary
   3. Charge the customer's member-state VAT at checkout and declare it on the IOSS return
   4. For consignments above EUR 150, let the goods enter under import procedures with VAT and duty paid at the border
   5. File the monthly IOSS return and pay by the end of the following month

   Done when

   The member state of identification accepts the IOSS return and the tax is paid.

   Who

   A seller can stay outside the schemes and let the goods enter under normal import procedures, with VAT collected at the border; no professional is needed for that. A seller that chooses the IOSS instead must register through an intermediary established in the EU unless it is established in a country with a mutual assistance agreement. The non-Union OSS for services needs no tax representative.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote (2)

   The Import One Stop Shop (IOSS) has been created to simplify the declaration and payment of VAT for distance sales of low value goods not exceeding 150€ imported from third territories or third countries.

   The VAT exemption at importation of small consignments of a value up to EUR 22 is removed. This means all goods imported in the EU are subject to VAT.

   Official vat-one-stop-shop.ec.europa.eu read 31 Oct 2026

   Quote

   This threshold does not apply to: i) supplies of TBE services made by a supplier not established in the EU (non-Union scheme), ii) intra-Community distance sales of goods made by a supplier established outside the EU, iii) distance sales of imported goods (import scheme)

When something changes 1

1. Complete and retain Form I-9 for every hire

   Only if: For every individual hired for employment in the United States, including citizens, from the first hire.

   How, cost and sources

   Where

   Form I-9, Employment Eligibility Verification

   Steps

   1. Have the new employee complete Section 1 attesting employment authorization
   2. Examine the identity and work-authorization documents the employee presents
   3. Complete Section 2 and sign the form
   4. Keep the completed form with the employee's records, not filed with any agency

   Done when

   A completed Form I-9 is on file for the employee.

   If missed

   Failure to meet DHS standards for electronically generated, stored and/or retained Form I-9 may result in fines and other penalties.

   Who

   The employer, or an authorised representative, examines the documents and completes Section 2; the employee completes Section 1.

   Official uscis.gov read 31 Oct 2026

   Quote (3)

   All U.S. employers must properly complete Form I-9 for every individual they hire for employment in the United States.

   Retain and store Form I-9 for three years after the date of hire, or for one year after employment is terminated, whichever is later

   Do not file Form I-9 with U.S. Citizenship and Immigration Services (USCIS) or U.S. Immigrations and Customs Enforcement (ICE).

At all times 1

1. Keep accounting and employment records
   Keep for 3 years
   How, cost and sources

   Where

   The company's own accounting system

   Steps

   1. Keep records that show income and expenses
   2. Retain records supporting each return item for three years
   3. Retain employment tax records for four years
   4. Keep property basis records as long as they are needed

   Done when

   The records can substantiate every entry on a return still open to IRS examination.

   Who

   The company keeps its own records; no professional is required.

   Official irs.gov read 31 Oct 2026

   Quote

   Usually, records that support an item of income, deduction, or credit on the return must be kept for 3 years from the date the return is due or filed, whichever is later.

   Official irs.gov read 31 Oct 2026

   Quote (2)

   Keep all records of employment taxes for at least four years.

   You must keep your records as long as needed to prove the income or deductions on a tax return.

Once, at the start 1

1. Obtain an employer identification number (EIN) from the IRS
   How, cost and sources

   Where

   IRS online EIN application (Form SS-4)

   Steps

   1. Complete the online EIN application for the entity
   2. Enter the responsible party's SSN or ITIN
   3. Submit the application in one session
   4. Print the EIN confirmation letter

   Done when

   The IRS issues the EIN and the confirmation letter is printed.

   Cost

   No fee · The IRS charges no fee for an EIN.

   Who

   The owner or an authorised representative applies online in one session; no agent is required.

   Official irs.gov read 31 Oct 2026

   Quote (3)

   Generally, you need an EIN to: Hire employees Operate a partnership or corporation

   Use this tool to get an EIN directly from the IRS in minutes for free.

   Print your EIN confirmation letter for your records.

General information, not advice: what the law and the authorities state, for the default case.

Figures for United States as a whole.

Total goods exports, 2024: US$1,897.8 bn. The ten largest headings are shown.