Is there an income tax treaty between the Czech Republic and the United States?

Yes, the Czech Republic appears among the US treaty partners. For an LLC earning only non-US-source income it changes little, because there is usually no US federal income tax to reduce.

Can I form an LLC in New Mexico if I live in Czech Republic and have never visited the US?

From Czech Republic, yes. US LLC formation does not require US residency, a US visit or a Social Security Number. Founders based in Czech Republic form New Mexico LLCs remotely using a registered agent for the required US address, and they apply for an EIN with "Foreign" or "N/A" in place of an SSN.

Can a Czech resident open a Mercury or Relay account?

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

How long does a New Mexico LLC take from Czech Republic?

From Czech Republic, state approval in New Mexico typically takes a few business days to about two weeks depending on filing volume, and the EIN can often be obtained the same week by phone. Most founders have the LLC, the EIN and a bank application in 2-4 weeks.

What ongoing filings does a Czech founder need for a New Mexico LLC?

From Czech Republic, only the federal one: Form 5472 with a pro forma Form 1120, due every year for a foreign-owned single-member LLC, with a $25,000 minimum penalty if missed. New Mexico has no annual report or fee to add.

What time can I phone the IRS from the Czech Republic?

The IRS international line is open 6 a.m. to 11 p.m. Eastern. The Czech Republic is six hours ahead of Eastern Time for most of the year, so the window is noon to 5 a.m. Czech time, with a shorter gap on the few weeks when US and European clock changes differ.

Form a New Mexico LLC from Czech Republic: Complete 2026 Guide

Q: Do the Czech controlled foreign company rules apply to individuals?

As Grant Thornton Czech Republic describes them, the controlling person must be a Czech tax-resident corporate income taxpayer, so a foreign company owned solely by a Czech individual is outside the rules. Ask a Czech accountant to confirm your own position.

Everything a Czech Republic-based founder needs to form, bank, and run a New Mexico LLC — costs, EIN process, and tax angles specific to Czech Republic.

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$50 · State filing fee

None - New Mexico requires no an… · Annual fee

3-7 business days · Avg. filing time

Wire/ACH via Mercury or Relay · Transfer method

Quick Summary

Country: Czech Republic
State: New Mexico
Avg. filing time: 3-7 business days
State filing fee: $50
Annual report fee: None - New Mexico requires no annual report and no franchise tax of any kind for a standard LLC (the only US state offering true zero ongoing state-level filing)
Transfer method: Wire/ACH via Mercury or Relay (not on either prohibited-countries list)

Why New Mexico

What makes New Mexico worth a look for someone in Czech Republic: the state fee is $50 on paper ($50 online), and after that the state-level upkeep is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. The state levies no tax on LLC income earned outside the state for non-resident owners. New Mexico does not publicly disclose member or manager names in its formation records. None of this changes your Czech Republic tax position, which sits on top of the US picture, but it does mean New Mexico itself adds little friction. Among the five states we cover, New Mexico is the only one of the five with no annual filing at all.

For Czech Founders

Czech freelancers, developers, consultants and online sellers form US LLCs to invoice international clients in dollars, hold a US business bank account and present a domestic US vendor to American customers. The Czech Republic is an EU member but uses the koruna, so a Czech owner funds the LLC from koruna converted to dollars. Czech founders can also use a Czech company, so the question is what a US LLC adds.

After Formation Checklist

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) there is no New Mexico annual filing to calendar 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.

Is New Mexico Right For You

Choose New Mexico when minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition. If your priorities lean another way, compare the other four states first, because moving a New Mexico LLC to another state later means dissolving it and forming a new one.

New Mexico LLC For Czech Founders

New Mexico suits a Czech founder who wants the lightest US paperwork: a $50 filing fee, no annual state report and no annual fee, leaving only the federal Form 5472 and pro forma 1120.

Forming In New Mexico Step By Step

Forming from Czech Republic is a five-step job. One: choose and check the name. Two: appoint a registered agent with a physical New Mexico address. Three: file the New Mexico 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.

Your Recurring Dates As A Czech Owner

As a Czech owner, your recurring dates look like this. State: New Mexico adds no state annual filing at all. 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. Czech time for most of the year (the gap shrinks to five hours for a few weeks when US and European clock changes fall on different dates). 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.

Calling The IRS From The Czech Republic

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. The Czech Republic is six hours ahead of Eastern Time for most of the year, so the window runs from noon to 5 a.m. Czech 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.

Five Year State Cost Of A New Mexico LLC

Over five years, the state-level cost of a New Mexico LLC is a $50 filing fee and nothing recurring, so $50 in total, before the registered agent. That makes New Mexico the cheapest of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For a Czech owner, the controlled-foreign-company rules are written for companies, so the useful budget item is an adviser's confirmation of how your LLC's profit is taxed when you take it out.

A Czech Company Versus A United States LLC

A Czech founder can invoice through a Czech company or as a sole trader as well as through a US LLC. The LLC's case is strongest when your customers and payment processors are American and you want a US bank account and a US vendor identity. Compare the whole path from business profit to personal income for each structure with a Czech accountant before choosing.

What A New Mexico LLC Costs From Czech Republic

Here is the first-year budget for a New Mexico LLC owned from Czech Republic. State filing: $50 ($50 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: $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. Most founders land well under $500 all-in for year one.

The United States Czech Republic Income Tax Treaty

The Czech Republic appears among the partners with a US income tax treaty. It covers dividends, interest, royalties and tie-breaker rules for residency, and you can confirm the details in the IRS treaty tables. For a typical founder whose LLC earns only non-US-source income, the treaty changes little in practice because there is usually no US federal income tax for it to reduce.

Czech Controlled Foreign Company Rules And Your LLC

Grant Thornton Czech Republic explains that the Czech rules on controlled foreign companies, in Section 38fa of the Income Tax Act and in force since 1 April 2019, define the controlling person as a Czech tax-resident corporate income taxpayer, so a foreign company owned solely by a Czech individual falls outside them. A corporate taxpayer is controlling where it holds more than 50 percent of the capital, voting rights or profit rights, alone or with associated enterprises. An individual can still matter as an associated enterprise when a corporate taxpayer's holding is tested. That is a reading of the corporate rules and not a clearance of your whole position, so ask a Czech accountant how your LLC's profit is taxed to you.

Requirements

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

Costs

Item	Cost
State filing fee	$50 (mail) / $50 (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 New Mexico

Choose New Mexico if

minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition

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

Comprehensive US-Czech tax treaty in force since 1993, plus a social security totalization agreement

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 Czech Republic

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