Should I choose an S-corp for my business in 2025?

Compare a sole proprietor vs S-corporation tax outcome for 2025 or 2026 by modeling reasonable salary, distributions, and payroll tax impact. This simulation estimates potential SE tax savings and highlights trade-offs so you can explore whether an S-corp election could help.

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How this calculation works

  • Estimates SE tax for a sole proprietor using net profit.
  • Models an S-corp salary and distribution split with payroll taxes.
  • Compares total federal tax and potential savings.

Common mistakes and caveats

  • Reasonable salary rules are complex and fact-specific.
  • Entity setup and payroll costs are not included.
  • State taxes can change the comparison.

FAQ

Does this account for payroll and setup costs?

No. It focuses on tax impact; setup and ongoing costs should be considered separately.

Last updated & sources

Last updated January 27, 2026.

TaxGuide Pro provides free state and federal tax calculators for individuals, freelancers, and small businesses.