Julian Drago
November 10, 2025
When you start moving in the world of business in the United States, sooner or later you come across concepts such as direct taxes, indirect taxes, withholding, filings… And if you live outside the U.S. or are a non-resident, understanding these differences stops being theory and becomes essential to avoid costly mistakes.
In this article, we focus on direct taxes: what they are, how they differ from indirect taxes, what types exist, and how they affect you if you have (or plan to have) a business or income in the United States.
Direct taxes are those paid directly by a person or company to the tax authority, without passing through an economic intermediary such as a retailer or service provider.
In other words:
Typical examples of direct taxes include:
To better understand them, it helps to contrast direct taxes with indirect taxes:
Both types are essential to fund public spending, but for anyone operating in the U.S., direct taxes usually have a deeper impact, especially on:
Every country has its own rules, but if you are looking at the United States as a market or jurisdiction, these are some of the most relevant direct taxes to know.
This tax applies to the income of individuals, including:
If you own or participate in a U.S. entity that passes income to owners, your personal filing can be affected—even if you live abroad—depending on your tax residency.
This is the tax applied to a company's profits after deducting allowed expenses.
In simple terms:
For international entrepreneurs, understanding this tax is key to:
These direct taxes apply to:
They are usually levied locally and matter if your business owns or plans to acquire property in the U.S.
Capital gains are the profits obtained when an asset is sold for more than it cost.
They apply to:
Rates and rules depend on factors such as:
If you have a company in the U.S. or invest through a corporate structure, this type of direct tax influences the strategy for buying and selling assets.
Depending on your situation, you may also encounter:
The key point is the same: you pay them directly and are legally responsible for doing so correctly.
If you live abroad and want to sell in the U.S., create a company there, or invoice American clients, direct taxes stop being theoretical and become central to your strategy.
Critical considerations include:
In short: opening the company is not enough. You must know how direct taxes apply to your specific setup.
Some errors repeat constantly:
Most of these can be avoided with a correct structure and informed professional support.
Some general recommendations:
Because you may still be generating taxable income in a specific jurisdiction. If you have clients in the U.S. or a company there, direct taxes can apply to corporate profits and sometimes to your personal income.
No. The tax burden depends on the tax base and how multiple taxes interact, not just on the rate.
No. The payment method does not eliminate tax obligations if you generate income or own assets in a jurisdiction.
It depends. Some situations require annual filings, others quarterly payments, plus business and personal declarations.
Direct taxes are a central part of the reality for any entrepreneur looking toward the United States. They influence how you structure your company, how you pay yourself, how you reinvest, and how sustainable your project is in the long term.
At Openbiz, we help you create your U.S. company and organize all administrative and tax obligations clearly and correctly for international entrepreneurs.
If you want to take this step with clarity and professional support, contact us so we can review your situation and help you build the structure that allows you to grow while fully complying with your tax obligations.
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