Non-Resident LLC Cost Index 2026
Every cost of forming and running a US LLC as a non-resident founder — formation services, state fees, compliance obligations, and penalties. All figures verified against primary sources and updated quarterly.
How a non-resident-owned LLC is taxed
The costs on this page are what the LLC costs to exist. US income tax is a separate question, and it is about the owner, not the LLC. For income tax a single-member LLC is a disregarded entity: the IRS looks through it to you. Whether a nonresident owner owes US income tax turns on two questions: are you engaged in a US trade or business, and is the income US-source? Services performed entirely outside the US produce foreign-source income.
The filing duty is separate from the tax. A foreign-owned single-member LLC that had a reportable transaction with its owner (paying its formation costs counts) files Form 5472 with a pro forma Form 1120, and the penalty for missing it is $25,000.
The full answer, with the IRS sources →Formation Service Pricing
Full breakdown →| Service | Formation | Year 1 | Annual After | 5-Year Total |
|---|---|---|---|---|
| Doola | $297 | $297 | $297/yr (Starter renews; agent included) | $10,295* |
| Firstbase | $399 | $698 | $299/yr agent + $899/yr tax | $6,689 |
| Stripe Atlas | $500 | $500 | $100/yr agent | $5,000–$12,500 |
| DIY | $50–$100 | $200–$800 | $660–$2,260 | $3,550–$11,550 |
5-year totals assume Wyoming LLC. Delaware adds ~$1,700 in additional state fees over 5 years (Delaware LLC tax is $400/yr from tax year 2026, $300 before). See full pricing comparison for detailed breakdowns.
Top 5 States for Non-Resident LLCs
All 50 states →| State | Filing Fee | Annual Fee | Privacy | Note |
|---|---|---|---|---|
| Wyoming | $100 | $60/yr | Strong | Most popular for non-residents |
| Delaware | $110 | $400/yr | Strong | Court of Chancery, VC-preferred |
| New Mexico | $50 | $0/yr | Strongest | No annual report, no public disclosure |
| Nevada | $425 | $350/yr | Moderate | No state income tax, but expensive |
| Florida | $125 | $138.75/yr | Weak | Requires member disclosure |
See state comparison guide for full analysis including charging order protection, tax implications, and formation service availability.
Compliance Obligations and Penalties
Full penalty schedule →| Obligation | Annual Cost | Penalty if Missed | Who |
|---|---|---|---|
| Form 5472 + pro forma 1120 | $500 – $2,000/yr | $25,000/form/year | Every foreign-owned LLC |
| Registered agent | $100 – $249/yr | Entity can be dissolved | Every LLC |
| State annual report | $0 – $400/yr | $200 + 1.5%/mo (DE) | Most states |
| FBAR (FinCEN 114) | $0 (self-file) | $10,000+ per account | If foreign accounts > $10K |
| BOI report (FinCEN) | $0 | None for US-formed entities | Not required for US-formed LLCs: exempted March 2025, final rule 11 August 2026. Only foreign-formed companies registered in a US state file |
| Bookkeeping | $0 – $200/mo | N/A (but needed for 5472) | Recommended |
How we collect this data
All pricing data is sourced directly from provider websites, state secretary of state offices, and IRS publications. Formation service costs are verified against public pricing pages at least quarterly. State fees are cross-referenced with official state filing portals. CPA cost ranges are based on published fee schedules and community-reported quotes from r/tax, r/smallbusiness, and cross-border founder forums.
This data is published under Creative Commons Attribution 4.0. You are free to share, adapt, and build upon this data for any purpose, including commercially, as long as you provide attribution to Global Solo with a link to this page.
Detailed Data Tables
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