Form a Texas LLC from Nepal: Complete 2026 Guide

Why do Nepali founders look at Texas? Mostly because the state-level side is predictable. The filing fee is $300 ($300 online), the ongoing requirement 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, and the state applies 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. Keep in mind that the state says nothing about how Nepal taxes you; that depends on Nepal law and is covered further down this page. What Texas offers is a large home market and a clear no-tax-due threshold.

The case for Texas: 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. The case against is simply that another state may suit your priorities better, and changing states after formation means closing the LLC and starting a new one.

Three things to do straight after formation. First, the paperwork: an Operating Agreement, and a note of the EIN letter's location (if it is lost, ask the IRS for Form 147C). Second, the money side: bank account, then Stripe or PayPal subject to their review. Third, the 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. 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.

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Nepal is on UTC+5:45 all year with no daylight saving. In US daylight time that window is 3:45 p.m. to 8:45 a.m. Nepal time, and in US standard time it is 4:45 p.m. to 9:45 a.m. Call in your evening and plan on 45-60 minutes, and the IRS fax or mail route takes 4-6 weeks.

For a Nepal-based owner the order of operations is: registered agent first (you need their Texas address for the filing), then the Articles of Organization, then the EIN, then the bank account. The EIN application is Form SS-4; leave the SSN field as "Foreign" or "N/A". Calling the IRS international line (267-941-1099) is the fast route at about 45-60 minutes; faxing or mailing the form takes 4-6 weeks. Once you hold the EIN letter, bank and payment applications can begin.

A Nepali 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.

Budgeting for a Texas LLC from Nepal? The one-time state fee is $300 ($300 online). Every LLC then needs a registered agent (typically $100-150 a year); the EIN itself costs nothing when you apply to the IRS directly; and a business bank account is usually free at banks that accept your country (check Mercury's and Relay's published lists). The yearly state-side item 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. Bundled, EasyBrise Global Launch costs $295 for year one with a registered agent included and $149 a year to renew.

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 Nepali owner, Nepal taxes residents on income from any source and restricts outward investment, so budget for a Nepali adviser's view on funding and reporting.

Nepal is on Mercury's prohibited-countries list, which is based on country of residence, so a founder who lives in Nepal cannot open a Mercury account, although Mercury says a citizen of a listed country who lives elsewhere may still be eligible after review. Relay's prohibited list, which looks at the citizenship or residency of the owners, does not name Nepal. Relay's wire-restrictions page does list Nepal among countries whose citizens, as beneficial owners, cannot be offered international wire services, so ask Relay what an account for a Nepali owner can do before you apply. Approval depends on each bank's own review, and Payoneer is commonly used for receiving international payments.

As a Nepali 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 3:45 p.m. to 8:45 a.m. Nepal time in US daylight time (4:45 p.m. to 9:45 a.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.

A Nepali law firm's note from December 2025 says Nepal's Act Restricting Investment Abroad was relaxed so that any Nepali company may invest up to USD 20,000 abroad without prior Nepal Rastra Bank approval, with larger amounts subject to approval. The note covers companies and does not address individuals, registration or repatriation. Ask a Nepali lawyer how the rules apply to you before you send money to fund a US LLC, and keep records of every transfer.

The Income Tax Act 2058 text we reviewed makes a resident person's income from employment, business or investment assessable irrespective of the place of its source, while a non-resident is taxed only on Nepal-source income. An individual is resident if their normal abode is in Nepal or they have lived there for 183 days or more in a continuous 365-day period. A foreign-source loss may be deducted only against that person's foreign-source income. The excerpt we read contains no controlled-foreign-company rule, but the Act gives the Department general powers to adjust arrangements between associated persons and to disregard tax-avoidance arrangements. Ask a Nepali adviser how an LLC's profit is reported and whether a foreign tax credit applies.

Under the Act, a resident's income is assessable irrespective of its source, and residence turns on a normal abode in Nepal or 183 days or more in a continuous 365-day period. If you live in Nepal, the LLC's profit belongs in your Nepali tax analysis. If you have moved abroad, residence under both countries' rules matters, so keep travel and housing records. Ask a Nepali adviser how your residence is judged and what you must declare.