Can a Uruguayan resident open Mercury or Relay accounts?

Yes in principle. Uruguay is not on Mercury's prohibited list (residence-based) or Relay's (owners' citizenship/residency), subject to each bank's own review.

Can I form an LLC in Florida if I live in Uruguay and have never visited the US?

For a founder in Uruguay, yes, entirely remotely. Florida does not ask for residency or a trip to the US, and no SSN is required. A registered agent provides the Florida address, and the EIN application uses "Foreign" or "N/A" where an SSN would go.

What time can I phone the IRS from Uruguay?

The IRS international line is open 6 a.m. to 11 p.m. Eastern. Uruguay stays on UTC-3, so the window is 7 a.m. to midnight in US daylight time and 8 a.m. to 1 a.m. in US standard time.

How long does a Florida LLC take from Uruguay?

For a founder in Uruguay, expect a few business days to roughly two weeks for Florida 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.

What ongoing filings does a Uruguayan founder need for a Florida LLC?

For a founder in Uruguay, 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, Florida's requirement is $138.75 mandatory annual report, due every year.

Does Uruguay tax income from a US LLC?

Historically Uruguay taxed mainly local-source income, but the 2026 reform (Law 20.446 with Resolution 1.517/2026) now taxes foreign income earned through non-resident entities at 12% when it falls outside the exemption regime. Get a current local opinion.

What is the 12% rate under the 2026 reform?

It is the rate applied to foreign income obtained through non-resident entities that falls outside the exemption regime. Whether your LLC is inside or outside the exemption depends on its income and your residency position.

Form a Florida LLC from Uruguay: Complete 2026 Guide

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

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$125 · State filing fee

$138.75/year, due by May 1 · Annual fee

5-10 business days · Avg. filing time

Quick Summary

Country: Uruguay
State: Florida
Avg. filing time: 5-10 business days (standard online filing)
State filing fee: $125 ($100 Articles of Organization + $25 registered agent designation)
Annual report fee: $138.75/year, due by May 1 (mandatory - not free, unlike Texas; $400 late penalty and eventual administrative dissolution if missed)

Why Florida

Why do Uruguayan founders look at Florida? Mostly because the state-level side is predictable. The filing fee is $125 ($125 online), the ongoing requirement is $138.75 mandatory annual report fee, due every year, and the state applies no personal state income tax. Florida is the only one of these five states that discloses member names on its public annual report. Keep in mind that the state says nothing about how Uruguay taxes you; that depends on Uruguay law and is covered further down this page. What Florida offers is a well-known state with strong business infrastructure.

Is Florida Right For You

The case for Florida: 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. The case against is simply that another state may suit your priorities better, and changing states after formation means closing the LLC and starting a new one.

After Formation Checklist

Three things to do straight after formation. First, the paperwork: an Operating Agreement, and a note of the EIN letter's location (if it is lost, ask the IRS for Form 147C). Second, the money side: bank account, then Stripe or PayPal subject to their review. Third, the calendar: your Florida annual obligation ($138.75 mandatory annual report, due every year) and the federal Form 5472 and pro forma 1120. 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.

Calling The IRS From Uruguay

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Uruguay stays on UTC-3 all year. While the US is on daylight time that window is 7 a.m. to midnight Uruguayan time; in US standard time it is 8 a.m. to 1 a.m. Daytime calls are comfortable in both periods. Expect about 45-60 minutes on the line.

Forming In Florida Step By Step

For a Uruguay-based owner the order of operations is: registered agent first (you need their Florida address for the filing), then the Articles of Organization, then the EIN, then the bank account. The EIN application is Form SS-4; leave the SSN field as "Foreign" or "N/A". Calling the IRS international line (267-941-1099) is the fast route at about 45-60 minutes; faxing or mailing the form takes 4-6 weeks. Once you hold the EIN letter, bank and payment applications can begin.

Florida LLC For Uruguayan Founders

Florida appeals to Uruguayan founders who want a well-known state with strong US banking and business services. Its public annual report lists members, and the $138.75 annual fee recurs every year.

Questions For Your Uruguayan Adviser

Ask your Uruguayan adviser three things before you form. Does your LLC fall within the exemption regime or the roughly USD 2 million tax holiday threshold, or does the 12% rate apply? How does Resolution 1.517/2026 define the non-resident entity and the income it covers? And how will US tax already paid be recognised? Because the reform is new, get the opinion in writing and date it.

Five Year State Cost Of A Florida LLC

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 Uruguayan owner, the bigger variable is not this US state cost but whether the 2026 reform's 12% rate reaches your income.

What A Florida LLC Costs From Uruguay

Budgeting for a Florida LLC from Uruguay? The one-time state fee is $125 ($125 online). Every LLC then needs a registered agent (typically $100-150 a year); the EIN itself costs nothing when you apply to the IRS directly; and Mercury or Relay accounts are usually free. The yearly state-side item is $138.75 mandatory annual report fee, due every year. Bundled, EasyBrise Global Launch costs $295 for year one with a registered agent included and $149 a year to renew.

Banking From Uruguay Mercury And Relay

Uruguay is not on Mercury's prohibited-countries list, which is based on country of residence, and not on Relay's list, which looks at the citizenship and residency of owners. Each bank still decides on its own review, so approval is not guaranteed. Neither bank's published rules restrict international wires involving Uruguay. Because the 2026 reform makes the source and classification of income a live question, keep clean records of which client paid what into which account.

Your Recurring Dates As A Uruguayan Owner

As a Uruguayan 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 7 a.m. to midnight Uruguayan time in US daylight time (8 a.m. to 1 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.

Dual Citizenship And The Mercury Relay Rules

Mercury and Relay test eligibility differently, which matters if you hold more than one passport. Mercury's prohibited-countries list is based on country of residence, not citizenship, and a citizen of a listed country who lives elsewhere may still be eligible after review. Relay's list looks at the citizenship or residency of the owners. Uruguay is on neither list. If you hold another citizenship or live elsewhere, check that country against both lists before applying.

Uruguays 2026 Reform And The 12 Percent Rate

Under the 2026 reform (Law 20.446, with Resolution 1.517/2026), foreign income earned through non-resident entities that falls outside the exemption regime is taxed at 12%. The tax-holiday threshold in the regime was raised to roughly USD 2 million. In plain terms, a small LLC may sit inside the exemption or the holiday while a larger one does not, and the answer depends on the entity's income and your residency position. Because the rules are new, ask a Uruguayan adviser for a current opinion rather than relying on earlier guidance. On the US side the LLC files Form 5472 and a pro forma Form 1120 every year, with a $25,000 minimum penalty for a missed or incomplete filing.

Requirements

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

Costs

Item	Cost
State filing fee	$125 (mail) / $125 (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 (Mercury / Relay)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose Florida

Choose Florida 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

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

Banking

Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity

Frequently Asked Questions

More guides for founders in Uruguay

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