Form a Texas LLC from Kazakhstan: Complete 2026 Guide

Texas is a common choice for Kazakhstani 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 Kazakhstan 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 Kazakhstan 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 Kazakhstan-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 Kazakhstani 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 Kazakhstani owner, the controlled-foreign-company rules and the 2026 whitelist decide the home-country result, so budget for a Kazakh adviser's written view alongside the US costs.

Kazakhstan 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 Kazakhstan. Tenge are converted to dollars when you fund the account, so compare the rate and any fee at your Kazakh bank.

As a Kazakhstani 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 4 p.m. to 9 a.m. Kazakh time in US standard time (3 p.m. to 8 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.

Kazakhstan 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, and it does not by itself remove the Kazakh controlled-foreign-company question.

Morgan Lewis describes Kazakhstan's controlled-foreign-company rules as covering resident individuals and legal entities that hold a substantial participation, meaning 25 percent or more of the voting shares or control as defined under international financial reporting standards, directly, indirectly or constructively. Under the version it describes, the foreign entity must be subject to income tax of at least 10 percent or be registered in a tax haven. Since then Kazakhstan has issued new CFC forms and, by KPMG's report, a Ministry of Finance whitelist of 40 jurisdictions for 2026 and 2027, with listed jurisdictions needing a treaty in force and a corporate rate above 75 percent of Kazakhstan's. We could not confirm whether the United States is on the whitelist or how it applies to a zero-tax LLC, so ask a Kazakh adviser before you rely on any exemption.

In the version Morgan Lewis describes, the CFC rules applied irrespective of tax preferences, so a company in a treaty country could still be a CFC if it paid income tax below 10 percent. A draft would have excluded treaty-country entities and moved to a nominal rate test above 15 percent. A non-resident-owned LLC earning only non-US-source income usually owes no US federal income tax, which is exactly the situation these tests were written to catch, so do not assume that being in the United States protects you.

Kazakhstan's rules apply to a resident who holds 25 percent or more of the voting shares of a foreign company, or who controls it under international financial reporting standards, and the holding can be direct, indirect or constructive, for example through a close relative. A sole owner of a single-member LLC holds 100 percent, so the ownership condition is met. What matters is the tax test and any exemption, which is where a Kazakh adviser's input is needed.