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Structural Comparison

Choose the right foundation.

Compare LLC, S-Corp, C-Corp, and PLLC side by side. We’ve handled the details so you can choose with confidence.

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Best for Small Teams

LLC

Most chosen

Formation complexity: Low
Personal liability shield
Federal taxation: Pass-through
Self-employment tax on profit
Ownership restrictions: None
VC-friendly Attracts institutional capital
Foreign / visa owners OK
Requires payroll setup
Formal governance (board, minutes)
Best-fit customer: Solo founders, small teams

Tax-Efficient Owners

S-Corp

Formation complexity: Medium
Personal liability shield
Federal taxation: Pass-through
Self-employment tax on profit: On salary only
Ownership restrictions: US Citizens / GC only
VC-friendly Attracts institutional capital
Foreign / visa owners OK
Requires payroll setup
Formal governance (board, minutes): Optional
Best-fit customer: Profitable service biz

VC-Ready Startups

C-Corp

Formation complexity: Medium-High
Personal liability shield
Federal taxation: Corporate (21%)
Self-employment tax on profit
Ownership restrictions: None
VC-friendly Attracts institutional capital
Foreign / visa owners OK
Requires payroll setup
Formal governance (board, minutes)
Best-fit customer: Startups, IPO track

Licensed Professionals

PLLC

Formation complexity: Medium
Personal liability shield: Partial (not malpractice)
Federal taxation: Pass-through
Self-employment tax on profit
Ownership restrictions: Licensed pros only
VC-friendly Attracts institutional capital
Foreign / visa owners OK: State-dependent
Requires payroll setup
Formal governance (board, minutes)
Best-fit customer: Doctors, lawyers, CPAs

Factors	Most chosen Best for Small TeamsLLC	Tax-Efficient OwnersS-Corp	VC-Ready StartupsC-Corp	Licensed ProfessionalsPLLC
Formation complexity	Low	Medium	Medium-High	Medium
Personal liability shield				Partial (not malpractice)
Federal taxation	Pass-through	Pass-through	Corporate (21%)	Pass-through
Self-employment tax on profit		On salary only
Ownership restrictions	None	US Citizens / GC only	None	Licensed pros only
VC-friendly Attracts institutional capital
Foreign / visa owners OK				State-dependent
Requires payroll setup
Formal governance (board, minutes)		Optional
Best-fit customer	Solo founders, small teams	Profitable service biz	Startups, IPO track	Doctors, lawyers, CPAs
	Start LLC	Start S-Corp	Start C-Corp	Start PLLC

Go deeper

Not ready to decide yet?

Read the full guides behind the columns that matter to you.

LLC vs. S-Corp PLLC for licensed pros S-Corp & visa eligibility Series LLC How to start a C-Corp

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