Form a New Mexico LLC from Poland: Complete 2026 Guide

Forming in New Mexico costs $50 in state fees ($50 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: $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. 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.

New Mexico is a common choice for Polish founders who want a US LLC without moving to the US. Filing costs $50 by mail ($50 online where available), and the yearly state obligation is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. New Mexico has no tax on LLC income earned outside the state for non-resident owners, which keeps state-level compliance simple, although what Poland does with the LLC's profits is a separate question. On privacy: New Mexico does not publicly disclose member or manager names in its formation records. In short, New Mexico is the only one of the five with no annual filing at all.

Polish freelancers, software developers, consultants and online sellers form US LLCs to invoice international clients in dollars, to open a US business bank account and to present a domestic US vendor to American customers. Poland is an EU member, so a Polish owner funds the LLC by an ordinary international transfer in zloty converted to dollars. The real questions for a founder in Poland are on the Polish tax side, because a Polish tax resident who controls a foreign company can fall inside Poland's rules on controlled foreign companies.

New Mexico tends to be the right fit 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. 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 New Mexico 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 there is no New Mexico annual filing to calendar 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.

The steps are the same for any Poland-based founder: pick a name, file Articles of Organization with the New Mexico Secretary of State (yourself or through your registered agent), appoint a registered agent with a physical New Mexico 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.

New Mexico suits a Polish 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.

As a Polish 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. 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.

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 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.

The United States and Poland have a long-standing income tax convention from 1974, and a replacement convention was signed in 2013. Check the IRS treaty tables for which text currently applies to you. 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 a treaty to reduce.

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.

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.