Ranked by net-after-tax income on the scenario you supplied.
| Rank | Jurisdiction | Total tax / cost | Net income |
|---|---|---|---|
| 1 | Puerto Rico (Act 60) (PR) | $75,873 | $224,127 |
| 2 | Wyoming (WY) | $82,142 | $217,858 |
| 3 | California (CA) | $104,984 | $195,016 |
PR figure includes Act 60 annual fee and required donation. US-state figures use the S-Corp model (federal income tax + FICA + state income tax + capital gains). "US" means federal-only with no state income tax. Model last updated: 2026-02-08.
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