Form a Texas LLC from Ireland: 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 Ireland 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.

An Ireland-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 Ireland. 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.

An Irish 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.

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 an Ireland 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.

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 an Irish owner, the state fee is small beside the question of how Revenue treats the LLC, so plan for a written view from an Irish accountant before you form.

Ireland 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 Ireland. Euros are converted to dollars when you fund the account, so compare the rate and any fee at your Irish bank. Ireland takes part in the Common Reporting Standard, so Irish banks exchange account information automatically.

As an Irish 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. Irish time for most of the year (the gap shrinks to four 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.

A comprehensive income tax treaty between the United States and Ireland has been in force since 1997, replacing an earlier convention. It covers dividends, interest, royalties and tie-breaker rules for residency. 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.

Section 806 of the Taxes Consolidation Act 1997 is the provision Irish advisers check when an Irish-resident individual transfers assets abroad and keeps the ability to enjoy the resulting income. A sole owner who can draw the LLC's profits at will is the kind of person the question is aimed at. Whether the section bites depends on the facts, including the commercial purpose of the transfer, so ask your accountant to address it explicitly and to keep the conclusion on file.

Ireland's controlled-foreign-company regime, which took effect for accounting periods starting on or after 1 January 2019, charges only companies. Revenue's own guidance states that the charge can arise only to chargeable companies, and that an Irish-resident individual can never be a controlling company. That means the regime does not reach you as an individual owner. It does not mean Irish tax is irrelevant: an Irish resident is taxed on worldwide income, and Irish advisers also look at Section 806 of the Taxes Consolidation Act 1997, which deals with the transfer of assets abroad. Ask an Irish accountant whether it matters for your structure and get the answer in writing.

Revenue's guidance on the regime says the charge can arise only to companies, known as chargeable companies, and gives an example where an Irish-resident individual controls a foreign company through attribution of rights yet can never be a controlling company. An individual who owns a US LLC directly therefore sits outside the regime. A founder who later holds the LLC through an Irish company is in a different position, so revisit the question if you add a company to the chain.