LLC vs S corp for personal trainers (2026)
At $50,000 of profit, an S corp election saves a personal trainer money over a sole proprietorship in 1 of 51 states, with a $35,000 salary. Pick your state for the calculator with these numbers filled in.
- This work is not a specified service trade or business, so the 20% QBI deduction stays available above the income limit, subject to the wage limit. Athletics under Treas. Reg. 1.199A-5(b)(2)(viii) covers people who take part in athletic competition, and health under (b)(2)(ii) excludes health clubs, so training clients is not a specified service. law.cornell.edu
- Pay figure is for exercise trainers and group fitness instructors. Many trainers work on 1099 terms at gyms, and liability insurance matters more than the entity for injury claims.
- Median pay for employees in this job: $47,160 (BLS, May 2025).
| State | Sole proprietor | S corp | Saving |
|---|---|---|---|
| District of Columbia | $13,120 | $13,048 | $72 |
| Nebraska | $11,143 | $11,653 | +$510 |
| Louisiana | $10,741 | $11,264 | +$523 |
| Alabama | $11,790 | $12,367 | +$577 |
| Arizona | $10,500 | $11,082 | +$582 |
| Missouri | $10,979 | $11,561 | +$582 |
| South Carolina | $10,405 | $10,992 | +$587 |
| Virginia | $11,590 | $12,179 | +$589 |
| Mississippi | $10,859 | $11,456 | +$597 |
| Iowa | $10,886 | $11,507 | +$621 |
| Michigan | $11,456 | $12,095 | +$639 |
| Kansas | $11,525 | $12,169 | +$644 |
| West Virginia | $11,027 | $11,674 | +$647 |
| Indiana | $11,073 | $11,729 | +$656 |
| Georgia | $11,302 | $11,966 | +$664 |
| Arkansas | $11,280 | $11,950 | +$670 |
| Idaho | $11,087 | $11,797 | +$710 |
| Texas | $9,732 | $10,443 | +$711 |
| Kentucky | $11,241 | $11,958 | +$717 |
| New Mexico | $10,763 | $11,497 | +$734 |
| Oklahoma | $11,278 | $12,025 | +$747 |
| Utah | $11,800 | $12,550 | +$750 |
| Montana | $11,159 | $11,934 | +$775 |
| South Dakota | $9,732 | $10,511 | +$779 |
| Florida | $9,732 | $10,520 | +$788 |
| Maryland | $11,573 | $12,379 | +$806 |
| Pennsylvania | $11,159 | $11,984 | +$825 |
| Wisconsin | $10,996 | $11,832 | +$836 |
| North Dakota | $9,732 | $10,585 | +$853 |
| Maine | $11,209 | $12,148 | +$939 |
| Delaware | $11,798 | $12,744 | +$946 |
| Vermont | $10,855 | $11,844 | +$989 |
| Illinois | $11,887 | $12,883 | +$996 |
| Ohio | $9,732 | $10,733 | +$1,001 |
| Alaska | $9,771 | $10,805 | +$1,034 |
| North Carolina | $11,077 | $12,134 | +$1,057 |
| Connecticut | $10,898 | $12,029 | +$1,131 |
| Minnesota | $11,399 | $12,536 | +$1,137 |
| New York | $11,644 | $12,839 | +$1,195 |
| Wyoming | $9,732 | $10,974 | +$1,242 |
| New Hampshire | $9,732 | $11,223 | +$1,491 |
| Colorado | $11,068 | $12,587 | +$1,519 |
| Washington | $9,732 | $11,266 | +$1,534 |
| Rhode Island | $10,858 | $12,410 | +$1,552 |
| Oregon | $13,224 | $14,799 | +$1,575 |
| Hawaii | $13,333 | $14,927 | +$1,594 |
| Nevada | $9,886 | $11,489 | +$1,603 |
| Tennessee | $9,732 | $11,360 | +$1,628 |
| California | $10,726 | $12,461 | +$1,735 |
| Massachusetts | $11,835 | $13,572 | +$1,737 |
| New Jersey | $10,752 | $12,799 | +$2,047 |
Yearly federal and state tax and fees at $50,000 profit and $65,000 revenue, single filer, $1,800 a year of payroll and return costs.
Questions
Should a personal trainer form an S corp?
At $50,000 of profit and a $35,000 salary, an LLC taxed as an S corp costs less than a sole proprietorship in 1 of 51 states. The biggest saving is in District of Columbia ($72 a year), and in New Jersey it costs $2,047 more.
What salary should a personal trainer pay themselves?
The IRS expects pay in line with what the work would earn an employee. The median for employees in this job is $47,160 (BLS, May 2025). The figures here use that, capped at 70% of profit. More on reasonable salary.
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