Form a Texas LLC from Colombia: Complete 2026 Guide

Start with the numbers. A Texas LLC costs $300 to file (or $300 online), and the recurring state cost is $0 franchise tax for LLCs with revenue below the no-tax-due threshold ($2.65 million for the 2026-27 report years), but a Public Information Report (PIR) must still be filed every year by May 15 regardless of revenue — a full franchise tax return is only required above the threshold. State tax treatment: no personal or corporate state income tax. Privacy treatment: Texas requires a public information report but does not always require individual member names to be listed depending on management structure. For a founder in Colombia the practical reading is that Texas is the state with the highest upfront fee but a generous no-tax-due threshold, so the question to ask is whether that trait matches how you plan to run the business.

Texas state fees are $300 to file ($300 online where available). The other line items are the same wherever you form: a registered agent at roughly $100-150 a year, a free EIN straight from the IRS, and a free business bank account at Mercury or Relay. What differs by state is the recurring cost, and for Texas that is $0 franchise tax for LLCs with revenue below the no-tax-due threshold ($2.65 million for the 2026-27 report years), but a Public Information Report (PIR) must still be filed every year by May 15 regardless of revenue — a full franchise tax return is only required above the threshold. With EasyBrise Global Launch ($295 in year one, registered agent included; $149 a year to renew) the typical first year stays well under $500.

A Colombia-based founder should lean toward Texas if you expect meaningful revenue and want a state with no personal or corporate income tax and a straightforward no-tax-due threshold, and you don't mind a higher upfront filing fee. Weigh it against the other four states on cost, privacy and reporting now, since a later switch is a dissolve-and-reform exercise, not an amendment.

Housekeeping for a new Texas LLC owned from Colombia. 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. What you do need: an Operating Agreement, a business bank account, payment-processor accounts if you will take cards, and two recurring dates, your Texas annual obligation ($0 franchise tax below the $2.65 million no-tax-due threshold, plus a Public Information Report every May 15 regardless of revenue) and the annual federal Form 5472 and pro forma 1120.

Accrual taxation is easiest to grasp with an example. Suppose the LLC earns passive income in a given year and leaves it in the US bank account. Under the ECE regime that income can still be taxed to you in Colombia for that year, even though you took nothing out. Active business income is analysed differently, which is why classifying the LLC's income before the first invoice is more useful than reacting after the year ends.

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Colombia is on UTC-5 all year with no daylight saving. When the US is on daylight time that window is 5 a.m. to 10 p.m. Colombian time; in US standard time the two match, 6 a.m. to 11 p.m. A late-morning call works in both periods. Plan on 45-60 minutes.

Nothing about Texas formation requires you to be in the US. Your registered agent supplies the Texas address and receives official mail, the Articles of Organization go to the Texas Secretary of State, and the EIN comes from the IRS afterwards. Since a Colombia resident has no SSN, Form SS-4 gets "Foreign" or "N/A" in the SSN line. The international phone line (267-941-1099) takes roughly 45-60 minutes and is the quickest route; fax and mail take 4-6 weeks.

For a Colombian founder with growing US revenue, Texas offers no state income tax and no franchise tax below the $2.65 million threshold. The Public Information Report is due every May 15 regardless, and it is easy to forget when you live abroad.

Over five years, the state-level cost of a Texas LLC is a $300 filing fee and nothing recurring, so $300 in total, before the registered agent. That makes Texas the second cheapest of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For a Colombian owner, the bigger variable is not this US state cost but how the ECE regime treats the LLC's income, since passive income can be taxed on accrual.

Colombia is not on Mercury's prohibited-countries list, which is based on the founder's country of residence, and it is not on Relay's list, which looks at the owners' citizenship and residency. Both banks run their own reviews, so approval is not automatic, but Colombian residents are not excluded by country. Neither bank's published rules restrict international wires involving Colombia. Keep the EIN letter, the Articles of Organization and your Colombian identity document ready when you apply.

As a Colombian owner, your recurring dates look like this. State: the Texas Public Information Report is due every May 15, even when no franchise tax is owed. 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 5 a.m. to 10 p.m. Colombian time in US daylight time (6 a.m. to 11 p.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.

Colombia and the United States do not have a comprehensive income tax treaty in force, so there is no treaty article to cite when the same income is taxed twice. Relief therefore depends on Colombia's own foreign tax credit rules and on how the US tax outcome is documented. That makes record-keeping more important: keep the LLC's US filings, proof of any US tax paid and the bank statements together for your Colombian accountant.

Colombia's Controlled Foreign Entities regime (Entidades Controladas del Exterior, or ECE), introduced by Law 1819 of 2016, can apply when a Colombian resident holds 10% or more of a foreign entity. The practical consequence is the part that surprises founders: passive income of an ECE can be taxed to the Colombian owner on an accrual basis, in the year it arises, rather than only when you take money out. Whether your LLC's income is passive or active business income is therefore central, and a Colombian accountant should classify it before the first invoice. 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.