Connecticut LLC Comparisons — Choose the Right Structure

These guides compare business structures under Connecticut law. Connecticut's unique PET option and BET make the analysis different from other states. For formation, see our LLC guide.

Comparison Guides

• LLC vs. Sole Proprietorship
• LLC vs. Corporation
• LLC vs. S-Corp
• LLC vs. Partnership
• Connecticut vs. Delaware LLC
• Connecticut vs. Wyoming LLC

Connecticut-Specific Factors

1. PET option — Makes CT income tax fully deductible federally (unique advantage)
2. BET — 0.75% gross receipts tax for businesses >$200K (minimum tax)
3. Broad sales tax — CT taxes many services other states exempt
4. $80 annual report — Moderate for Northeast
5. Modern RULLCA statute — Clean, well-drafted LLC law (revised 2017)