Can I form an LLC in Delaware if I live in Uzbekistan and have never visited the US?

Living in Uzbekistan does not change this: yes, entirely remotely. Delaware does not ask for residency or a trip to the US, and no SSN is required. A registered agent provides the Delaware address, and the EIN application uses "Foreign" or "N/A" where an SSN would go.

How long does a Delaware LLC take from Uzbekistan?

Living in Uzbekistan does not change this: expect a few business days to roughly two weeks for Delaware to approve the filing, depending on volume. The EIN by phone is usually same-week, so formation, EIN and a submitted bank application commonly take 2-4 weeks in total.

Is there a US-Uzbekistan income tax treaty?

The IRS treaty table footnote says the 1973 US-USSR income tax treaty applies to Uzbekistan. We have not verified what it covers, so ask an adviser before relying on it for a particular type of income.

What ongoing filings does an Uzbekistani founder need for a Delaware LLC?

Living in Uzbekistan does not change this: the federal Form 5472 and pro forma Form 1120 come due every year, with a $25,000 minimum penalty for a missed filing. On the state side, Delaware's requirement is $400 flat annual franchise tax (House Bill 400, raised from $300), first billed with payments due June 1, 2027.

Can an Uzbekistani resident open a Mercury or Relay account?

Mercury's list is residence-based and includes Uzbekistan, so an Uzbekistan-resident founder cannot open a Mercury account. Relay's lists do not name Uzbekistan, so a Relay application is possible, subject to its own review.

Form a Delaware LLC from Uzbekistan: Complete 2026 Guide

Q: At what ownership level do the rules apply?

An Uzbek accounting publication says more than 25 percent from 1 January 2023, or more than 10 percent if Uzbek residents together hold more than 50 percent. Before 2023 the threshold was more than 50 percent.

Q: Is undistributed profit taxed in Uzbekistan?

The publication says a resident controlling person pays tax on the controlled foreign company's undistributed profit under Articles 203 to 208 of the Tax Code and must notify the tax authority under Article 209.

Everything an Uzbekistan-based founder needs to form, bank, and run a Delaware LLC — costs, EIN process, and tax angles specific to Uzbekistan.

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$110 · State filing fee

No annual report required; flat… · Annual fee

3-5 business days · Avg. filing time

Wire/ACH via Relay · Transfer method

Quick Summary

Country: Uzbekistan
State: Delaware
Avg. filing time: 3-5 business days
State filing fee: $110 (Certificate of Formation)
Annual report fee: No annual report required; flat annual tax due June 1: $300 for tax years through 2025 (last paid June 1, 2026) and $400 from tax year 2026 (first due June 1, 2027); late payment adds a $200 penalty plus interest
Transfer method: Wire/ACH via Relay (Mercury restricts Uzbekistan)

Why Delaware

Delaware in one paragraph: $110 to file ($110 online), then $400 flat annual franchise tax (raised from $300 under Delaware House Bill 400, signed May 21 2026, effective retroactively for the 2026 tax year; first billed with payments due June 1, 2027), no separate annual report required each year. The state imposes no tax on LLC income earned outside the state, though the flat annual tax applies regardless of activity. Delaware does not require member names on the public formation certificate. For an Uzbekistan-based owner the state choice mainly decides cost, privacy and paperwork, not your home-country tax result. If investor familiarity and a well-known legal framework is what you are optimizing for, Delaware deserves a close look.

What It Costs

The cost side of a Delaware LLC: $110 state fee ($110 online), a registered agent at typically $100-150 per year, a free IRS EIN, and a bank account that is usually free. Annual state requirement in Delaware: $400 flat annual franchise tax (raised from $300 under Delaware House Bill 400, signed May 21 2026, effective retroactively for the 2026 tax year; first billed with payments due June 1, 2027), no separate annual report required. If you use EasyBrise, Global Launch is $295 for year one (registered agent included) and $149 per year after, and for a founder in Uzbekistan the whole first year typically comes in well under $500.

Who This State Is For

Delaware fits if you're planning to raise US venture capital or want the state most investors and legal counsel are already familiar with, and you're comfortable with the flat $400 annual tax (raised from $300 by 2026's House Bill 400) regardless of your LLC's size. Check the comparison table above before you commit, as switching later is not a simple amendment: the Delaware LLC would be dissolved and a new one formed elsewhere.

For Uzbekistani Founders

Uzbekistani freelancers, developers, consultants and online sellers form US LLCs to invoice international clients in dollars, hold a US business account and present a domestic US vendor to American customers. Uzbekistan has had controlled-foreign-company rules since 2022 that cover resident individuals, so the Uzbek tax analysis is the main task. Banking also differs from most countries because of Mercury's country restriction.

Post Formation Checklist

Your Delaware LLC exists once the state accepts the filing, but it is only ready to trade after these steps: sign the Operating Agreement; get the bank account open; apply for payment processors; calendar your Delaware annual obligation ($400 flat annual franchise tax (House Bill 400, raised from $300), first billed with payments due June 1, 2027) and the federal Form 5472 and pro forma 1120. On BOI: FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs, so there is nothing to file there.

Calling The IRS From Uzbekistan

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Uzbekistan is on UTC+5 all year with no daylight saving. In US daylight time that window is 3 p.m. to 8 a.m. Uzbek time, and in US standard time it is 4 p.m. to 9 a.m. Call in your evening and plan on 45-60 minutes, and the IRS fax or mail route takes 4-6 weeks.

How The Formation Process Works

Here is how Delaware formation works for someone in Uzbekistan. File the Articles of Organization with the Delaware Secretary of State, using a registered agent's physical Delaware address. Request your EIN from the IRS, writing "Foreign" or "N/A" in place of an SSN (phone: 267-941-1099, about 45-60 minutes; fax or mail: 4-6 weeks). Then apply online to a bank that accepts your country (check Mercury's and Relay's published lists). Every step can be done remotely.

Delaware LLC For Uzbekistani Founders

An Uzbekistani founder planning to raise US capital or sell to a US acquirer may choose Delaware despite the $400 annual tax, because investors know the law. The $400 is a fixed amount for an Uzbek budget.

Five Year State Cost Of A Delaware LLC

Over five years, the state-level cost of a Delaware LLC is a $110 filing fee plus $400 a year for five years, so $2,110 in total, before the registered agent. That makes Delaware the most expensive of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For an Uzbekistani owner, the controlled-foreign-company rules reach individuals and tax undistributed profit, so budget for an Uzbek adviser's view and for notifying the tax authority.

Your Recurring Dates As An Uzbekistani Owner

As an Uzbekistani owner, your recurring dates look like this. State: Delaware's $400 annual tax is first billed with payments due June 1, 2027, and there is no separate annual report. Federal: Form 5472 with the pro forma Form 1120 is due on the return due date, April 15 for a calendar-year LLC, extendable with Form 7004. For the one-off EIN call, the IRS line (6 a.m. to 11 p.m. Eastern) is open 3 p.m. to 8 a.m. Uzbek time in US daylight time (4 p.m. to 9 a.m. in US standard time). Put the state date and the federal date in your calendar when the EIN arrives, because a missed Form 5472 carries a $25,000 minimum penalty.

What The Sources Do Not Tell US About Exemptions

PwC's summary and the Uzbek publication do not describe a low-tax test or exemptions, and a January 2026 EY note on Tax Code amendments covers transfer pricing and not these rules. We therefore cannot say whether an LLC with only service income is outside the rules. Do not assume it is. Ask an Uzbek adviser to apply the current Tax Code.

Tax On Undistributed Profit And The Notification Duty

Under the same publication, a resident controlling person pays tax on the controlled foreign company's undistributed profit under Articles 203 to 208 of the Tax Code, and must notify the tax authority of the participation using the prescribed forms under Article 209. The publication does not state a filing deadline. Ask an Uzbek adviser for the current deadline and form, and keep records of the LLC's accounts for each year.

Uzbekistan Controlled Foreign Company Rules For Individuals

PwC's Uzbekistan summary says the rules generally apply to Uzbek tax residents, both individuals and legal entities, that own or control foreign legal entities or structures, and took effect on 1 January 2022. An Uzbek accounting publication says that until 1 January 2023 control meant a stake above 50 percent, and from that date it is more than 25 percent, or more than 10 percent if Uzbek residents together hold more than 50 percent. It says the controlling person pays tax on the foreign company's undistributed profit under Articles 203 to 208 of the Tax Code and must notify the tax authority of the participation under Article 209. The sources do not describe a low-tax test or exemptions, so ask an Uzbek adviser how they apply to a US LLC.

Requirements

Requirement	Needed
US Social Security Number
US visit required
Registered agent with US address
Delaware annual filing
Federal Form 5472 + pro forma 1120

Costs

Item	Cost
State filing fee	$110 (mail) / $110 (online)
Registered agent (annual)	$100-150/yr (or included in EasyBrise Global Launch)
EIN application	Free via IRS (or via a paid service)
US business bank account	Free at most US business banks (eligibility varies by country)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose Delaware

Choose Delaware if

you're planning to raise US venture capital or want the state most investors and legal counsel are already familiar with, and you're comfortable with the flat $400 annual tax (raised from $300 by 2026's House Bill 400) regardless of your LLC's size

Consider another state if

your priorities (fundraising plans, revenue level, or reporting tolerance) point more strongly to one of the other four states in the comparison table above.

Comparison

State	Filing Fee	Annual Requirement	State Income Tax	Privacy
Wyoming	$100 mail / $102 online	$60	None	No public member names
Delaware	$110	$400 flat annual franchise tax	None	No public member names
Texas	$300	$0 franchise tax for LLCs with revenue below the no-tax-due threshold	None	No public member names
New Mexico	$50	$0 ever	None	No public member names
Florida	$125	$138.75 mandatory annual report fee, due every year	None	Member names public

Taxes

Covered by the older US-USSR tax treaty framework rather than a dedicated bilateral treaty; new 2026 special tax residency program can exempt foreign-source income for qualifying foreigners

Banking

Alternative Options
Mercury lists Uzbekistan as a prohibited country, so Mercury is not available. Relay does not restrict Uzbekistan, making it the more realistic option, with Payoneer as a fallback.

Frequently Asked Questions

More guides for founders in Uzbekistan

Or browse all formation guides by country.

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