Tax Structure Planner

Andorra SL + US LLC vs US-only — Interactive scenario builder

Revenue & Structure
Business Expenses (Same Both Scenarios)
Andorran SL Costs
US Scenario (Comparison)
FEIE & Tax Params
Setup Costs
💡 AFA deposit is now non-refundable (Feb 2026 law change). Two SLs = 2× AFA deposit.

🇺🇸 Scenario D — US Only (Tax-Free State)

$69,003
28.81% effective

🇦🇩 Scenario E — 1 SL + US LLC + FEIE

$41,122
12.7% effective

💰 Annual Savings (E vs D)

$27,881
Break-even: 2.2 years

🎯 Scenario A — Two SLs (No SE Tax)

$23,159
8.4% effective
Tax Comparison
US Only
$69,003
1 SL + LLC
$41,122
Two SLs
$23,159
To Pockets (US)
$170,497
after tax + housing
To Pockets (1 SL)
$196,378
after tax + housing (via SL)
To Pockets (2 SLs)
$214,341
after tax + housing (via SL)
US Only Breakdown

🏢 S-Corp / LLC

Gross Revenue$324,000
Basic Expenses-$75,000
CPA-$9,500
Payroll-$100,000
Employer FICA (7.65%)-$7,650
Employee FICA (7.65%)-$7,650
Distribution$139,500

👤 Ieva — Personal Tax

Pass-thru Income$239,500
Std Deduction-$15,000
Taxable Income$224,500
Federal Tax-$53,703
State Tax$0
Payroll Tax-$15,300
Total Tax-$69,003
Housing (non-deductible)-$60,000
Total Tax + Housing-$129,003
Andorra (1 SL + LLC) Breakdown

🇺🇸 Ieva's US LLC

OF Revenue$324,000
Mgmt Fee to SL-$194,400
Business Expenses-$75,000
Net LLC Income$99,600

💵 Ieva's US Taxes

SE Income (92.35%)$91,981
Social Security (12.4%)-$11,406
Medicare (2.9%)-$2,667
Total SE Tax-$14,073
FEIE Covers Income Tax?✓ Yes
Remaining Federal Tax$0

🇦🇩 Andorran SL

Mgmt Fee Income$194,400
Office/Rental-$60,000
CPA-$3,888
Your Salary-$30,000
Ieva's Salary-$12,900
Employer CASS (Ieva 15.5%)-$2,000
Your CASS-$8,004
Taxable Profit$77,608
Corporate Tax (10%)-$7,761

🧾 Andorran IRPF

Your IRPF (on salary)-$750
Ieva's IRPF (worldwide)-$7,700

📊 Total

SE Tax-$14,073
Federal Tax$0
Corporate Tax (10%)-$7,761
IRPF (You + Ieva)-$8,450
CASS (all)-$10,843
Total Tax + SS-$41,122
Two SLs Scenario (Estimate) — No SE Tax

🏛️ Structure

OF → Ieva's SL$324,000
Mgmt Fee → Your SL-$194,400
Ieva's SL Profit (after expenses)$99,600
Corp Tax on Ieva's SL (10%)-$9,960
Ieva Salary (from her SL)$40,000
Ieva IRPF-$2,300
US SE Tax$0 ✓
US Income Tax (FEIE)$0 ✓

💰 Total Tax (Two SLs)

Ieva's SL Corp Tax-$9,960
Your SL Corp Tax-$7,761
Your IRPF-$750
Ieva IRPF-$2,300
CASS × 2-$16,008
Total-$36,779
Extra Setup Cost vs 1 SL-$53,700