Form a Texas LLC from Ghana: Complete 2026 Guide

Texas is a common choice for Ghanaian founders who want a US LLC without moving to the US. Filing costs $300 by mail ($300 online where available), and the yearly state obligation 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. Texas has no personal or corporate state income tax, which keeps state-level compliance simple, although what Ghana does with the LLC's profits is a separate question. On privacy: Texas requires a public information report but does not always require individual member names to be listed depending on management structure. In short, Texas is the state with the highest upfront fee but a generous no-tax-due threshold.

Forming in Texas costs $300 in state fees ($300 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 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. EasyBrise's Global Launch plan is $295 for year one including a registered agent, then $149 a year to renew, so most founders in Ghana budget well under $500 for the first year, state fee included.

Texas tends to be the right fit 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. 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 Texas 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 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) plus the federal Form 5472 and pro forma 1120 deadline in your calendar.

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

A Ghanaian founder expecting large US revenue may prefer Texas: no state income tax and no franchise tax below $2.65 million. The Public Information Report is due every May 15 even when no tax is owed.

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 Ghanaian owner, the questions that matter most are how Ghana taxes worldwide income and how money can move out through the banks, so plan for a written view from a Ghanaian accountant before you form.

Ghana 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 Ghana. Cedis are converted to dollars when you fund the account, and the Foreign Exchange Act requires payments in foreign currency between a resident and a non-resident to be made through a bank, so use your Ghanaian bank for the transfer and keep the paperwork.

PwC's Ghana summary states that resident individuals are taxed on their worldwide income, at progressive rates from 0 percent up to 35 percent. That means profit from an LLC that reaches a Ghanaian resident is not outside the Ghanaian tax net just because the LLC is American. The summary's exemption for employment income earned outside Ghana for more than 183 days applies to employment and not to business income. Ask a Ghanaian accountant how your LLC's profit is treated, whether as business income of yours or as a dividend, and what you must declare.

As a Ghanaian 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 11 a.m. to 4 a.m. Ghanaian time in US standard time (10 a.m. to 3 a.m. in US daylight 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.

Ghana does not appear on the lists of US income tax treaty partners we checked. For a typical founder whose LLC earns only non-US-source income, the gap matters little in the US, because there is usually no US federal income tax for a treaty to reduce. On the Ghanaian side, any relief for foreign tax depends on Ghana's domestic rules rather than a treaty, so ask your accountant.

Section 15(1) of Ghana's Foreign Exchange Act, 2006 (Act 723) requires each payment in foreign currency between a resident and a non-resident to be made through a bank, and section 15(3) requires foreign exchange transfers to go through a licensed money-transfer provider or another authorised dealer. For a founder, that means funding the LLC and receiving money from it should follow a bank route that leaves a record. Check the Act as currently amended and ask your bank what documents it needs.

Under section 16 of the Act, where the Bank of Ghana has reason to believe an offence is likely or has occurred, it may require its permission before a payment is made, and permission is granted on the basis that the payment is consistent with Ghana's laws. Section 1 also lets the Bank require a resident to furnish details of foreign exchange transactions. Keep clear records of each transfer to and from the LLC, with invoices or contracts that explain it.