Business Entity Tax Comparison 2025

🧮 Simulador Gratuito

Comparador de Estrutura Tributária 2025

Schedule C · S-Corp · C-Corp | One Big Beautiful Bill Act (OBBBA) · Vigente 2025

🇺🇸 OBBBA Changes Applied Bonus Depr. 100% Permanent Sec. 179 → $2.5M limit QBI §199A Permanent Std. Ded. $31,500 MFJ SALT Cap $40,000 No Tax on Tips (2025-28) No Tax on Overtime (2025-28)

BUSINESS INCOME

Gross Business Revenue ($) Business Expenses ($) Filing Status State Tax Rate (%) S-Corp / C-Corp Owner Salary ($)

🏛 OBBBA INDIVIDUAL DEDUCTIONS

No Tax on Tips (2025-2028)

Up to $25,000 | SE: capped at net income

No Tax on Overtime (2025-2028)

Up to $12,500 / $25,000 joint

🏥 HEALTH INSURANCE & HRA

Employees (excl. owner) Owner Health Premium / yr ($) Spouse has employer coverage? Use QSEHRA for employees?

⚡ BONUS DEPRECIATION — OBBBA 100%

Property acquired & placed in service after Jan 19, 2025 = 100% permanent. Pre-Jan 20 contracts: transitional rules apply (40% election available).

Vehicle qualifies (>6,000 lbs GVWR)?

🎯 TAX REDUCTION STRATEGIES

SEP-IRA / Solo 401(k)

Up to 25% of compensation

Home Office

Dedicated space deduction

QBI §199A (20%) — Permanent OBBBA

Pass-through deduction

Augusta Rule (§280A)

Rent home up to 14 days/yr

Section 179 — OBBBA $2.5M limit

Immediate equipment expensing

SALT Deduction (OBBBA $40K cap)

State & local taxes — itemizing only

LINE ITEM	SCH C	S-CORP	C-CORP

HEALTH INSURANCE RULES BY ENTITY — 2025

SCHEDULE C

§162(l) above-the-line deduction
100% deductible off net profit
Lost if eligible for spouse's employer plan
Capped at net self-employment income

S-CORP (>2% OWNER)

Corp pays/reimburses (IRS Notice 2015-17)
W-2 Box 1 — NOT Boxes 3/4 (FICA-exempt)
Deducted on 1040 above-the-line
Employees need QSEHRA/ICHRA

C-CORP

100% corp business expense deduction
NOT on owner W-2 — no personal inclusion
Spouse coverage irrelevant — no restriction
QSEHRA fully deductible for all employees

STRATEGY IMPACT — ESTIMATED TAX SAVINGS

Quer implementar a estrutura certa?

Fale com o Francisco e economize de verdade.

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★ For planning/illustration only · Not tax advice · 2025 OBBBA rules per Public Law 119-21 (signed July 4, 2025)
Bonus depr. 100% for property acquired after Jan 19, 2025 · Sec 179 limit $2.5M · QBI permanent · Std ded $31,500 MFJ
SE tax 15.3% up to $168,600 SS wage base · C-Corp 21% flat · Health rules per §162(l), §105(b), §1372, IRS Notice 2015-17
State conformity to OBBBA varies — verify with a licensed CPA