Tax Calculator
C Corp vs S Corp Tax Calculator 2026: See Your Real Tax Bill Under Each Election
Enter net business income, state, filing status, and planned reasonable salary. Outputs: total tax and owner take-home under C-Corp distributed, C-Corp retained, and S-Corp.
2026 rates: 21% corporate, SS wage base $168,600, QBI thresholds $191,950 single / $383,900 MFJ
Quick-fill scenarios
Your Inputs
C-Corp (distributed)
$65,700
total tax
C-Corp (retained)
$42,000
current-year tax
S-Corp
$47,523
total tax (federal + state entity)
S-Corp saves vs C-Corp (distributed)
$18,178
Federal + state entity tax estimate. Does not include state personal income tax or S-Corp compliance costs.
What this calculator includes: 2026 federal income tax brackets, 21% corporate rate, qualified dividend rates (0/15/20%), 3.8% NIIT above thresholds, Medicare taxes, SS wage base, QBI 199A deduction (with SSTB phase-out), and S-Corp entity tax for key states (CA 1.5% + $800, NH BPT/BET, TN F&E, TX franchise).
What it does not include: State personal income tax, SALT deduction, NOL carryforwards, S-Corp compliance overhead ($2,500-$10,000/yr), or QSBS exclusion. See /qsbs for the QSBS analysis.
For general educational purposes only. Not legal, tax, or financial advice. Consult a qualified CPA for your situation. Last reviewed April 2026.