Entity Comparison Calculator
Women's Wealth Collective · compare 2026 tax outcomes across business structures
Your projected business numbers
$
Top-line revenue before any expenses
$
Excluding any owner compensation
Net profit (before owner comp & tax)
$200,000
Net take-home at a glance
Illustrative purposes only. This calculator compares simplified 2026 federal tax outcomes for a single owner filing Single, with no other income, using the standard deduction. Real results depend on your full tax situation, state taxes, reasonable compensation requirements, QBI thresholds, and many other factors. Not tax, legal, or financial advice. Consult a qualified tax professional before choosing an entity structure.
Detailed line-by-line comparison
| Sole Prop | Single-Member LLC | S-Corp (50/50) | C-Corp |
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Net take-home — visual comparison
Key assumptions baked into this model
- Tax year 2026 (per IRS Rev. Proc. 2025-32 incorporating P.L. 119-21, the One Big Beautiful Bill Act)
- Single filing status, no other income, standard deduction ($16,100)
- Sole Proprietorship and Single-Member LLC are tax-equivalent (SMLLC is a disregarded entity by default)
- S-Corp split: 50% W-2 salary / 50% distribution of net profit (after employer payroll taxes). Real-world "reasonable compensation" rules may dictate a different split
- C-Corp: all post-tax profit distributed as qualified dividends to the owner
- QBI deduction (20%) applied to sole prop, SMLLC, and S-corp distribution at the full rate, assuming income below 2026 phase-in thresholds and non-SSTB business
- FICA / SE tax includes Social Security (6.2% to $184,500 wage base), Medicare (1.45%), and Additional Medicare (0.9% above $200,000)
- NIIT (3.8%) applied to C-corp dividends above $200,000 MAGI; not applied to active S-corp distributions or sole-prop income
- State taxes, AMT, retirement contributions, health insurance, depreciation, payroll administration costs, and many other real-world factors are not modeled