Form a Florida LLC from Poland: Complete 2026 Guide

Florida is a common choice for Polish founders who want a US LLC without moving to the US. Filing costs $125 by mail ($125 online where available), and the yearly state obligation is $138.75 mandatory annual report fee, due every year. Florida has no personal state income tax, which keeps state-level compliance simple, although what Poland does with the LLC's profits is a separate question. On privacy: Florida is the only one of these five states that discloses member names on its public annual report. In short, Florida is the only one of the five that publishes member names.

Forming in Florida costs $125 in state fees ($125 online where available). Add a registered agent, which every state requires and which typically runs $100-150 a year, a free IRS EIN application, and a US business bank account that is usually free with Mercury or Relay. Ongoing state cost: $138.75 mandatory annual report fee, due every year. EasyBrise's Global Launch plan is $295 for year one including a registered agent, then $149 a year to renew, so most founders in Poland budget well under $500 for the first year, state fee included.

Florida tends to be the right fit if 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. Compare it with the other four states on cost, privacy and reporting before filing; switching states later means dissolving and re-forming rather than a simple amendment.

After your Florida LLC and EIN are in place: sign an Operating Agreement (banks and payment processors ask for it even where the state doesn't), skip BOI reporting because FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs, open the bank account, apply to Stripe or PayPal (each runs its own eligibility review), and put your Florida annual obligation ($138.75 mandatory annual report, due every year) plus the federal Form 5472 and pro forma 1120 deadline in your calendar.

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Poland is six hours ahead of Eastern Time for most of the year, so the window runs from noon to 5 a.m. Polish time, with a shorter gap for a few weeks when the US and Europe change clocks on different dates. Call in your afternoon or early evening and plan on 45-60 minutes.

Florida appeals to Polish founders with American customers or relatives in the state. Its public annual report names members, and the $138.75 annual fee recurs every year.

The steps are the same for any Poland-based founder: pick a name, file Articles of Organization with the Florida Secretary of State (yourself or through your registered agent), appoint a registered agent with a physical Florida address, then apply for an EIN. You have no US Social Security Number, so on Form SS-4 you enter "Foreign" or "N/A" in that field. The phone route (267-941-1099, international callers) usually takes 45-60 minutes on the line; fax or mail takes 4-6 weeks. With the EIN in hand you apply for a US business bank account remotely.

Poland 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 Poland. Zloty are converted to dollars when you fund the account, so compare the exchange rate and any fee at your Polish bank. Poland takes part in the Common Reporting Standard, so Polish banks exchange account information automatically.

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 Polish owner, the decision that matters most is not the state fee but whether Poland's controlled-foreign-company rules touch the LLC, so budget for a Polish adviser's written opinion alongside the US costs.

As a Polish 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 noon to 5 a.m. Polish time for most of the year (the gap shrinks to six hours when US and European clock changes fall on different dates for a few weeks). 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.

Poland taxes its residents on worldwide income, and its rules on foreign controlled entities sit in both the corporate income tax act (Article 24a) and the personal income tax act (Article 30f), so individuals are covered, not only companies. Control begins above 50 percent of capital, voting rights or profit rights, which a sole owner of an LLC clears easily. Income attributed under the regime is taxed at 19 percent. Since the 2022 reforms the passive-income categories include intangible services such as advisory, accounting and market research, which is exactly the work many freelancers invoice through an LLC. Whether your LLC is caught depends on its income mix and on the tax it actually bears, so get a written opinion from a Polish adviser before you rely on the structure.

The 2022 reforms widened the list of passive income to include intangible services such as advisory, accounting and market research. A Polish consultant or analyst who invoices clients through a US LLC should therefore ask directly whether those fees count as passive income for the Polish test. A founder who sells software subscriptions or physical products faces a different question, and the answer can change from one income stream to the next.

Polish law compares the tax an entity actually bears abroad with the tax it would bear in Poland, and treats the foreign entity as low-taxed when the benefit is at least 25 percent. A non-resident-owned single-member LLC earning only non-US-source income usually owes no US federal income tax, which is the very situation that makes the comparison awkward. Raise this point with your adviser in plain numbers rather than assuming the US result protects you.