Best State to Form an LLC for Non-Residents
Wyoming, Delaware and New Mexico compared on filing fees, annual cost, member privacy and tax, written for founders in the UK, Canada, the UAE and beyond who are choosing a US formation state.
The short answer
If you have no physical presence in the United States, Wyoming is the best default: $100 to file, $60 a year, no state income tax and no public member list. Choose Delaware if you expect outside investment, and New Mexico if you want the lowest possible ongoing cost. If you do have staff, stock or an office in a US state, form in that state instead.
Wyoming vs Delaware vs New Mexico
| State | Filing fee | Annual cost | Privacy | State tax |
|---|---|---|---|---|
| Wyoming | $100 | $60 minimum annual report | Members and managers are not listed on the public filing | No state income tax and no franchise tax on the LLC itself |
| Delaware | $110 | $300 flat annual franchise tax | Members are not named in the Certificate of Formation | No state income tax on income earned outside Delaware |
| New Mexico | $50 | No annual report and no annual state fee | Members are not disclosed in the public record | State income tax applies only to New Mexico-sourced income |
State fees are the published government charges and can change. See our state fee lookup tool for all 50 states.
Wyoming
Non-resident founders running online, consulting or holding businesses with no US physical presence
Delaware
Founders who expect outside investment, multiple share classes or a later conversion to a C-Corp
New Mexico
Cost-sensitive solo founders who want the lowest ongoing maintenance burden
How to choose
You sell software, services or products online from outside the US
Wyoming is usually the balanced pick: low fees, member privacy, no state income tax and a registered agent requirement that Gullia Filing covers as part of formation.
You plan to raise from US or international investors
Delaware is the expected home. Investors and their counsel already know Delaware corporate law, and the $300 annual franchise tax is a routine cost against a funding round.
You want the cheapest entity you can legally maintain
New Mexico has no annual report and no yearly state fee, so the recurring cost is essentially your registered agent and any federal filings.
You have staff, an office, inventory or a warehouse in one US state
Form in that state. Operating physically in a state creates nexus, so a Wyoming or Delaware LLC would still need to register there as a foreign LLC and pay both sets of fees.
Filing from abroad, step by step
- 1
Choose the state
Pick based on where you actually operate first, then on fees and privacy.
- 2
Check the name
Run the name against the state registry before filing so the submission is not rejected.
- 3
Appoint a registered agent
Every state requires a physical in-state address. Non-residents cannot use a home address abroad.
- 4
File the formation documents
Articles or Certificate of Formation, filed with the Secretary of State.
- 5
Get an EIN
Non-residents without an SSN apply on Form SS-4. This is required for a US bank account.
- 6
File the BOI report where required
Beneficial ownership reporting rules apply to many entities and carry deadlines after formation.
Frequently asked questions
Form your US LLC from anywhere
Gullia Filing handles the state filing, registered agent, EIN and BOI report for non-resident founders across the US, UK, Canada and UAE.