PAR → AUS · FOUNDER GUIDE · OCTOBER 2026
Leaving France for Austin 🇺🇸 as a founder
21% federal corporate tax · 0–20% federal dividend tax + 3.8% NIIT · no Texas income tax. Texas has no state income tax. The IRS more than makes up for it.
What you'd keep vs France
Solo founder, 100% owner, whole profit paid out as dividends each year. How the math works.
| PROFIT | TAX IN 🇫🇷 | TAX IN 🇺🇸 | KEEP IN 🇺🇸 | VS FRANCE / YR |
|---|---|---|---|---|
| €100K | 41.2% | 24.1% | €75,909 | +€17,152 |
| €250K | 47.4% | 29.6% | €175,900 | +€44,360 |
| €500K | 53.4% | 32.7% | €336,270 | +€103,411 |
| €1M | 53.7% | 35.7% | €642,526 | +€179,416 |
ENTRY TICKET
E-2 Treaty Investor visa
- Cost
- $315 visa fee + a “substantial” investment (usually $100–150k)
- Timeline
- 2–4 months
REQUIREMENTS
- —Invest real, at-risk money in a US business you control
- —French citizen (France is a treaty country)
- —Business must be more than marginal; 5-year plan
THE HEADLINE PROGRAM
Gold Card
Live since Dec 2025: a $1M gift to the US Treasury + a $15k processing fee gets you a green card. Which also makes the US tax you on your worldwide income.
USCIS — Form I-140GTHE CATCH
A C-corp gets taxed twice: 21% at the company, then again on dividends. Texas also has a small franchise tax above $2.65M of revenue (not counted).
SOURCES
Simplified simulation, not tax advice. You own 100%, so France's exit tax on your shares applies. Outside the EU you usually have to request the deferral and give guarantees. It's wiped if you keep your shares 2 years after leaving (5 if they're worth over €2.57M). Moving tax residency means actually living there, not just a mailbox.