Form a Texas LLC from Morocco: Complete 2026 Guide

Texas in one paragraph: $300 to file ($300 online), then $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 each year. The state imposes no personal or corporate state income tax. Texas requires a public information report but does not always require individual member names to be listed depending on management structure. For a Morocco-based owner the state choice mainly decides cost, privacy and paperwork, not your home-country tax result. If a large home market and a clear no-tax-due threshold is what you are optimizing for, Texas deserves a close look.

The cost side of a Texas LLC: $300 state fee ($300 online), a registered agent at typically $100-150 per year, a free IRS EIN, and a bank account that is usually free. Annual state requirement in Texas: $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. If you use EasyBrise, Global Launch is $295 for year one (registered agent included) and $149 per year after, and for a founder in Morocco the whole first year typically comes in well under $500.

Texas fits 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. Check the comparison table above before you commit, as switching later is not a simple amendment: the Texas LLC would be dissolved and a new one formed elsewhere.

Your Texas LLC exists once the state accepts the filing, but it is only ready to trade after these steps: sign the Operating Agreement; get the bank account open; apply for payment processors; calendar 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 federal Form 5472 and pro forma 1120. On BOI: FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs, so there is nothing to file there.

Here is how Texas formation works for someone in Morocco. File the Articles of Organization with the Texas Secretary of State, using a registered agent's physical Texas address. Request your EIN from the IRS, writing "Foreign" or "N/A" in place of an SSN (phone: 267-941-1099, about 45-60 minutes; fax or mail: 4-6 weeks). Then apply for Mercury or Relay online. Every step can be done remotely.

A Moroccan 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 Moroccan owner, the exchange-control question matters more than any state fee, so plan to ask the Office des Changes or a Moroccan adviser before you fund the LLC.

Morocco 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 Morocco. Dirhams are converted to dollars when you fund the account, and Moroccan banks apply their own exchange-control checks to outward transfers, so ask your bank what documents it needs.

A secondary summary of the 2026 Instruction Générale des Opérations de Change describes a regime for Moroccan companies investing abroad, with conditions and an annual ceiling of 200 million dirhams without prior authorization, and a regime for employees who take part in a foreign parent's capital, capped at 10 percent of prior-year net salary. It does not describe a general regime for an individual founder who funds a foreign LLC. That gap is the point to settle: ask the Office des Changes or a Moroccan adviser what is allowed and what must be declared before you move money abroad, and keep the answer in writing.

As a Moroccan 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. Moroccan time in US daylight time (noon to 5 a.m. in US standard time), shifting by an hour during Ramadan. 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.

The United States and Morocco have an income tax treaty in force, listed among the US treaty partners. 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.

The Office des Changes website lists Circular No. 2/2026 on due diligence and internal monitoring requirements for offshore holding companies. We could not read its contents, so we cannot say whether it touches an individual's US LLC. Ask your adviser to check it, because exchange rules are the area where a founder in Morocco is most likely to get a surprise.

The summary of the 2026 exchange rules covers two cases. Companies with at least three years of activity and unqualified audited accounts may invest abroad, including taking a stake of at least 10 percent in a non-resident entity, up to 200 million dirhams per year without prior authorization. Employees of Moroccan subsidiaries may take part in a foreign parent's capital within 10 percent of net annual salary. A sole individual founding a US LLC fits neither case, so do not assume the rules permit it.