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CalcIntel

Updated · Methodology: named formula library

Sole Prop vs LLC Tax Comparison

Compare effective tax rates between sole proprietorship and S-Corp election.

%
%
Ratio
5:4

Sole Prop to S-Corp = 5:4 (1 as decimal).

Sole Prop30
S-Corp24
Ratio5:4
Decimal1
Data sources: CalcIntel Formula Library

S-Corp Election

S-Corp owners pay SE tax only on "reasonable salary," not the full distribution. Saves 5–8% on income above $50k–$80k. Trade-off: $1k–$2k/yr accounting, payroll setup.

Worked Example

30 Sole Prop to 24 S-Corp

a
30
b
24
Result
5:4 (1.25)

30 / 24 = 1.25. Simplified: 5:4.

When to Use This Calculator

  • Decide entity structure for self-employment

Limitations & Common Mistakes

  • Results are estimates from your inputs.
  • Verify with current data for major decisions.

Frequently Asked Questions

How is the Sole Prop vs LLC Tax Comparison computed?

Sole Prop divided by S-Corp, plus a simplified ratio (e.g., 4:3) using greatest common divisor. Both decimal and ratio forms are useful in different contexts: decimal for math, ratio form for comparisons or recipe scaling.

What does Sole Prop:S-Corp mean?

It's a comparison: for every S-Corp unit, you have a corresponding amount of Sole Prop. Useful when the absolute numbers matter less than the proportion (e.g., reading 8:1 LTV/CAC immediately tells you the unit economics are healthy without needing the dollar amounts).

Why simplify the ratio?

4:3 is more readable than 200:150. The simplified form (using greatest common divisor) preserves the proportion while making it easier to interpret. Common simplified ratios: 16:9 (widescreen), 4:3 (legacy displays), 3:1 (LTV:CAC for SaaS).

When is a ratio more useful than the absolute values?

Comparison across scales. A $1B company and a $1M company can both have a 3:1 LTV:CAC; the ratio reveals comparable unit economics regardless of scale. Use ratios for benchmarking; use absolute numbers for budgeting.

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