Form a Florida LLC from Peru: Complete 2026 Guide

What makes Florida worth a look for someone in Peru: the state fee is $125 on paper ($125 online), and after that the state-level upkeep is $138.75 mandatory annual report fee, due every year. The state levies no personal state income tax. Florida is the only one of these five states that discloses member names on its public annual report. None of this changes your Peru tax position, which sits on top of the US picture, but it does mean Florida itself adds little friction. Among the five states we cover, Florida is the only one of the five that publishes member names.

Choose Florida when you want a well-known state with strong US business infrastructure and don't mind that Florida is the one state on this list requiring member names on the public annual report. If your priorities lean another way, compare the other four states first, because moving a Florida LLC to another state later means dissolving it and forming a new one.

Checklist once the EIN letter arrives: (1) Operating Agreement signed and stored; (2) bank account application submitted; (3) Stripe and/or PayPal applications, subject to their own review; (4) your Florida annual obligation ($138.75 mandatory annual report, due every year) in your calendar; (5) Form 5472 with a pro forma 1120 on the federal calendar. Federal Beneficial Ownership Information reporting is not something you need to do: FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs.

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Peru stays on UTC-5 all year, so the window matches Eastern Time in US standard time, 6 a.m. to 11 p.m., and runs from 5 a.m. to 10 p.m. in US daylight time. Any daytime call is comfortable. Plan on 45-60 minutes.

Forming from Peru is a five-step job. One: choose and check the name. Two: appoint a registered agent with a physical Florida address. Three: file the Florida formation documents. Four: obtain the EIN, entering "Foreign" or "N/A" where Form SS-4 asks for an SSN or ITIN; by phone on 267-941-1099 it takes about 45-60 minutes, by fax or mail 4-6 weeks. Five: open the business bank account online. No US trip is needed at any point.

Florida's links with Latin America appeal to some Peruvian founders. Its public annual report names members, and the $138.75 annual fee recurs every year.

Here is the first-year budget for a Florida LLC owned from Peru. State filing: $125 ($125 online). Registered agent: typically $100-150 a year, or included in EasyBrise Global Launch at $295 for year one ($149 a year after that). EIN: free if you apply to the IRS yourself. Bank account: usually free at Mercury or Relay. Recurring state requirement: $138.75 mandatory annual report fee, due every year. Most founders land well under $500 all-in for year one.

Peru is not on Mercury's prohibited-countries list, which is based on country of residence, and it is not on Relay's list, which looks at the citizenship and residency of the owners. Both banks run their own reviews, so approval is never guaranteed. Neither bank's published rules restrict international wires involving Peru. Soles are converted to dollars when you fund the account, so compare the exchange rate and any fee at your Peruvian bank.

Over five years, the state-level cost of a Florida LLC is a $125 filing fee plus $138.75 a year for five years, so $818.75 in total, before the registered agent. That makes Florida the second most expensive of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For a Peruvian owner, the controlled-foreign-company test and its passive-income focus decide the home-country result, so budget for a Peruvian adviser's written view alongside the US costs.

As a Peruvian owner, your recurring dates look like this. State: Florida's $138.75 annual report is due every year between January 1 and May 1. 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 6 a.m. to 11 p.m. Peruvian time in US standard time (5 a.m. to 10 p.m. in US daylight 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.

Peruvian tax residents are taxed on foreign-source dividends, interest and capital gains at progressive rates of 8, 14, 17, 20 and 30 percent according to the bracket, and individual business income is taxed at 29.5 percent on net income with a 5 percent dividend tax on distributions. The guide also warns that the tax authority can recharacterise arrangements under the general anti-avoidance rule, Rule XVI of the Tax Code, if economic substance cannot be shown. Keep the LLC's operations real and documented.

According to the 2026 Chambers practice guide, a Peruvian resident individual may be taxed on the passive income of a non-resident entity when three conditions are met together: a direct or indirect participation of more than 50 percent in the entity's results, incorporation in a low-tax, zero-tax or non-cooperative jurisdiction or a rate on the passive income at or below 75 percent of the applicable Peruvian rate, and a legal person or other entity separate from the taxpayer. The income covered is dividends, interest, royalties, capital gains and leases, and tax can apply whether or not profit is distributed. The guide also says individual business income is taxed like corporate income at 29.5 percent. Ask a Peruvian adviser how an operating LLC is treated under these tests.

The Peruvian rules as described cover passive income: dividends, interest, royalties, capital gains and leases. Tax can apply even where no profit is distributed. An LLC whose revenue is fees for services or product sales is a different case from an LLC that holds investments or licenses intellectual property, and the answer for your own LLC depends on how its income is classified. Keep records that show what each stream of revenue is.