US LLC cost for non-residents: 2026 fees by state

A US LLC costs a non-resident US$50 to US$110 in state filing fees: New Mexico charges US$50, Wyoming US$100 and Delaware US$110. After that, you pay the state US$0, US$60 or US$400 a year, depending on where you formed. The EIN is free. The other real costs are a registered agent and a tax preparer, and those are provider fees that vary. Every official figure below was checked on 10 November 2026.

How much does a US LLC cost a non-resident in 2026?

The simplest way to think about the US LLC cost for non-residents is in three layers.

• Layer 1: state filing fee. You pay it once, when the state accepts your Articles of Organization or Certificate of Formation.
• Layer 2: yearly state charge. This is an annual report fee, an annual tax or nothing at all, depending on the state.
• Layer 3: federal items. The government fee is nil, but missing one form costs US$25,000.

Each state publishes one fee schedule, and none of them charges foreign owners a different rate. An owner based abroad pays the same as a US resident.

What is not an official fee: a registered agent, a mailing address, a bank account, bookkeeping and tax preparation. You will probably pay for some of these, but the state does not set their price. If you want the process itself rather than the costs, see our guide on how to set up a US LLC as a non-resident.

State filing fees: Wyoming, Delaware and New Mexico

Wyoming charges US$100 for Articles of Organization. If you file online, the state adds a card processing fee of 2.4% (minimum US$1), so the real charge is US$102.40. For more on the state itself, read our piece on a Wyoming LLC for non-residents.

Delaware's formation fee is US$110. You can pay for speed if you need it: 24-hour service costs US$50 extra and same-day service costs US$100 extra.

New Mexico's fee is US$50, set by statute. All business filings are online only, and a convenience fee applies to card payments.

Banks and overseas authorities often ask for documents beyond your formation filing. The usual requests are a certificate of good standing, a certified copy of your formation document, or an apostille so the paperwork is recognised abroad. These are official extras with their own fees, and you only pay for them when someone actually asks. The table below lists them. Choosing between the three states involves more than cost, which we cover in best US state for a non-resident LLC.

Yearly state fees: annual report and annual tax

This is where the three states really separate.

Wyoming's annual report license tax is US$60 or 0.02% of assets located and employed in Wyoming, whichever is greater. If you hold US$300,000 or less in Wyoming assets, you pay US$60. The Wyoming LLC annual report is due on the first day of your anniversary month, and you can file it up to 120 days early. Online filing adds the 2.4% card fee, which brings the total to US$61.44. If you do not file within 60 days of the due date, the state dissolves the company.

Delaware has no annual report for LLCs. Instead, the Delaware LLC annual tax is a flat US$400, due on or before 1 June for the previous calendar year, with no proration. The rate rose from US$300 with effect from 1 January 2026, so the bill due 1 June 2027 is the first at US$400. Paying late costs a US$200 penalty plus 1.5% interest a month. If the tax goes unpaid for three years, the state cancels your certificate of formation.

New Mexico has no annual report and no annual LLC fee. Its US$50 franchise tax applies to corporations and to LLCs taxed as corporations. A single-member LLC that has not elected corporate tax treatment falls outside it.

The registered agent: required in all three states

Wyoming, Delaware and New Mexico all require a registered agent with a physical street address in the state. The agent receives legal papers and official mail for the company.

As a non-resident, you cannot fill the role yourself. In Wyoming, an individual agent must be 18 or over and live in Wyoming, or the agent must be a registered business entity in good standing, and PO boxes are not accepted. In Delaware, the agent must be an individual resident or an entity authorised to do business there, and the company can act as its own agent only if it is physically located in Delaware. In New Mexico, the agent must be an individual resident or an entity with a place of business in the state.

The state does not set the agent's price. Provider fees vary, so ask for a fixed quote.

If you switch providers, the states do charge an official fee:

• Wyoming: US$5
• Delaware: US$50
• New Mexico: US$20

Losing your agent altogether is expensive. In Wyoming, reinstatement after losing the agent costs US$350. In Delaware, the annual tax statement goes to your registered agent, so an unreliable agent can mean a missed bill and a penalty.

Federal costs: EIN, BOI and Form 5472

The EIN costs nothing. In the IRS's own words: "You never have to pay a fee for an EIN." A business whose principal place of business is outside the US cannot use the online tool. Instead, you apply by phone on 267-941-1099 (Monday to Friday, 6 a.m. to 11 p.m. Eastern time), or you send Form SS-4 by fax to 304-707-9471 from outside the US, or by post. A fax application takes about 4 business days and a postal one about 4 weeks. Our guide on how to get an EIN without an SSN has the details.

BOI reporting costs nothing too. A US-formed LLC files no beneficial ownership report with FinCEN. The final rule of 11 August 2026 made that exemption permanent, and only companies formed outside the US and registered to do business in a state still report. Read more on whether BOI reporting is still required.

Form 5472, attached to a pro forma Form 1120, carries no IRS fee. You file it by fax or post, and it is due on the 15th day of the fourth month after your year end. The penalty for missing it is US$25,000. It is due for any year with a reportable transaction, which includes money the owner pays in or takes out. See Forms 5472 and 1120 for a foreign-owned LLC for how the filing works.

Year-one and yearly totals from official fees

Here is how the numbers play out for a single-member LLC formed on 15 January 2027 with no assets in the state. Every total below is a sum of official fees, not a quote.

• Wyoming: US$100 on formation, then US$60 due on 1 January 2028. That makes US$160 in year one, or US$163.84 with online card fees. After that, you pay US$60 each year (US$61.44 with card fees).
• Delaware: US$110 on formation, then US$400 for calendar year 2027, due on 1 June 2028. That makes US$510 for the first cycle and US$400 each year after. An LLC formed in December still owes the full US$400 for that year.
• New Mexico: US$50 once, then US$0 a year.
• Federal: US$0 in government fees.

These totals leave out the costs you will actually feel. You will need a registered agent every year. You will need a tax preparer to handle Form 5472, a bank account, and bookkeeping that tracks every dollar you put in or take out. These provider costs are often larger than the state fees.

Cosmos is an AI-native platform with named specialists. We arrange the registered agent in Wyoming, Delaware or New Mexico through licensed partners, our own team keeps the books, and US tax filings such as Form 5472 are done with our licensed US CPA partners. Every deadline sits in one place.

Book a demo to see how Cosmos would run your US LLC.

FAQ

How much does it cost to open a US LLC as a non-resident?

The state filing fee is US$50 in New Mexico, US$100 in Wyoming or US$110 in Delaware. The EIN is free. On top of that, you pay provider fees for a registered agent and, each year, a tax preparer. The state does not set those fees, so ask providers for fixed quotes.

Which state is cheapest for a non-resident LLC: Wyoming, Delaware or New Mexico?

On official fees alone, New Mexico is cheapest: US$50 once, with no annual fee. Wyoming costs US$100 plus US$60 a year. Delaware is the most expensive at US$110 plus US$400 a year. Cost is only one factor, though, so compare privacy, banking and your own plans before you choose.

Is an EIN free for non-residents?

Yes. The IRS charges nothing for an EIN. Because a business based outside the US cannot use the online tool, you apply by phone, by fax or by post.

Do I pay a yearly fee if my LLC makes no money?

It depends on the state. Wyoming still charges at least US$60 a year, and Delaware still charges US$400, whether or not you earn anything. New Mexico charges nothing for an LLC not taxed as a corporation. You may also still need to file Form 5472.

Do I need a registered agent, and can I be my own?

Yes, you need one in all three states. As a non-resident you cannot act as your own agent, because each state requires a resident individual or a qualifying entity with a physical street address in the state. Provider fees vary, so ask for a fixed quote.

What is the penalty for not filing Form 5472?

The penalty is US$25,000 for failing to file on time or failing to keep records. A further US$25,000 is added for each 30 days once 90 days have passed after an IRS notice. Missing this form is a costly mistake.

Does a foreign-owned LLC still file a BOI report?

No. An LLC formed in the US files no BOI report and pays no fee, whoever owns it. Only companies formed outside the US and registered to do business in a US state still report to FinCEN.