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Jurisdiction Monitor / North America / United States

United States [US]

Corporate tax, FATF status, sanctions exposure, data-protection law and arbitration enforceability for United States — the facts a founder or counsel checks before incorporating or signing cross-border. Jurisdiction table checked 2026-08-14.

Corporate tax rate
21%
FATF status
compliant
Sanctions exposure
No
EU list of non-cooperative jurisdictions
not listed
Data-protection law
Sectoral (CCPA, HIPAA, etc.)
New York Convention
Yes
Apostille Convention (1961)
Yes
Foreign ownership
Yes
Local director requirement
No
What this jurisdiction is classically used for

Startups raising venture capital, via Delaware

The reason is not tax — it is that Delaware corporate law and the Court of Chancery are what every standard venture document already assumes. A US investor asked to fund a foreign entity will usually ask for a Delaware C-corp flip first, so founders targeting that money often start there. Wyoming is the low-cost LLC alternative for businesses not raising institutional rounds.

This describes how the jurisdiction is commonly used in practice — not a recommendation for your situation. What fits depends on where your people, customers and assets actually are.

What has changed here

Tracked since 2026-08-03

No changes recorded for this jurisdiction since tracking began. Every review pass so far has confirmed the figures above.

All changes across the dataset →

Corporate tax rate in United States

The headline corporate income tax rate in United States is 21%. Free zones, small-business reliefs and participation exemptions can change the effective rate — treat this as the starting point.

What is this? Corporate tax rate →
Source: Internal Revenue Service

FATF status in United States

United States is FATF-compliant and not on the grey list, which generally means smoother bank onboarding.

What is this? FATF status →
Source: FATF — High-risk and other monitored jurisdictions

Sanctions exposure in United States

United States is not subject to broad sectoral sanctions programs in our dataset.

What is this? Sanctions exposure →
Sources: OFAC — sanctions programs by country (United States) · European Commission — sanctions and restrictive measures · The UK Sanctions List (single source since 28 January 2026) · UN Security Council — Consolidated List

EU list of non-cooperative jurisdictions in United States

United States appears in neither annex of the EU list as at the current revision.

Data-protection law in United States

The applicable data-protection statute is Sectoral (CCPA, HIPAA, etc.) (in force since 2020). If you process EU/UK personal data you also need a valid transfer mechanism into United States.

What is this? Data-protection law →

New York Convention in United States

United States is a party to the 1958 New York Convention, so a foreign arbitral award can generally be enforced by local courts — the single most important box to tick before agreeing to arbitration with a counterparty here.

What is this? New York Convention →
Source: UNCITRAL — status of the 1958 New York Convention

Apostille Convention (1961) in United States

United States is a party to the 1961 Hague Apostille Convention. Public documents — corporate certificates, powers of attorney, notarised papers — need only a single apostille to be recognised in other member states, with no consular legalisation. This materially speeds up cross-border paperwork.

What is this? Apostille Convention (1961) →
Source: HCCH — status table, 1961 Apostille Convention

Foreign ownership in United States

Foreigners may generally own 100% of a local company in United States.

What is this? Foreign ownership →

Local director requirement in United States

United States does not mandate a resident local director.

What is this? Local director requirement →

Company forms available here

5 forms

The entity types actually used in cross-border practice, with the name each one carries in its own register.

  • Limited liability company (LLC)
  • Corporation (Inc.)
  • Limited partnership (LP)
  • Limited liability partnership (LLP)
  • Sole proprietorship

Names are given as the register uses them and are deliberately not translated — a form is called what it is called. The list covers what is commonly used, not everything the statute allows, and availability to a foreign founder can depend on activity, licensing and residency.

Calculators for this jurisdiction

4

Free, no sign-up, computed in your browser.

  • Delaware franchise tax, both methods at once
    →
  • Apostille or full consular legalisation
    →
  • Structure screen: what the joints cost
    →
  • What the paying country withholds
    →

Filing obligations for this jurisdiction

6 obligations: what to file, to whom, how the deadline is counted and what missing it costs.
Open →
Covered in full on its own page: Delaware annual tax for LLC, LP and GP
Non-financial professions: what FATF assessed

Lawyers, accountants, corporate and trust providers, real-estate agents, dealers in precious metals and casinos carry anti-money-laundering duties of their own. FATF rates how well a country's law meets three of its recommendations on them.

R.22 — customer due diligence by these professions
NC — non-compliant
R.23 — other AML duties on them
NC — non-compliant
R.28 — their regulation and supervision
NC — non-compliant
Assessed by: FATF · report of 2024-03 (MER+FUR(s)) · methodology 2013

This rates the quality of the legislation, not whether you personally must run these checks, and not how the law is enforced in practice — FATF measures enforcement on a separate scale that is not in this dataset.

Reports from 2025 onwards use the 2022 methodology; everything earlier uses the 2013 one. Ratings from the two are not directly comparable, which is why the methodology is always shown.

Primary source · tables updated: 24 August 2026 / 14 August 2026
Draft a contract under United States law

forma. generates NDAs, service, supply and corporate documents wired to this jurisdiction — from lawyer-built templates, processed privately on your device.

About forma. →
Structure your business in United States

Ignito Advisory designs cross-border holdings, IP routing, banking onboarding and regulatory strategy. First assessment is free.

Discuss this shortlist →Or book 30 minutes →
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COMPARE UNITED STATES WITH
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OTHER NORTH AMERICA JURISDICTIONS
Canada

Informational resource curated by the Ignito legal practice and cross-checked against primary sources. This is not legal advice and does not create a lawyer-client relationship. Rules change — verify against the primary source before you sign or file. Terms of Use · ← Back to the monitor

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