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The corporate tax rate in Delaware is 8.7%. The federal corporate tax rate, which startups likely don't have the faculties to avoid paying, is 21%. If I'm a startup incorporated in Delaware, and I raise $100,000 on a $1,000,000 valuation, do I have to send $29,700 of that to the IRS and Delaware Department of Revenue?

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No.

Tax is paid on profits, not on investments / venture funds.

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