Form a Texas LLC from Sweden: 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 Sweden-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 Sweden 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.

A Swedish 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.

Here is how Texas formation works for someone in Sweden. 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.

The first Swedish test is a holding of 25 percent or more of the capital or votes in a foreign legal entity, direct or indirect, at the end of the income year. A 24 percent holding would not meet it if no associated person also holds shares. A sole owner of a single-member LLC holds 100 percent, so the first condition is met and the analysis moves to the tax the entity bears.

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 Swedish owner, the controlled-foreign-company question outweighs every state fee, so budget for a written opinion from a Swedish adviser alongside the US costs.

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

The second Swedish test treats income as low-taxed if it is untaxed or taxed more than 55 percent below the Swedish corporate rate. With a corporate rate of 20.6 percent, secondary sources put the cut-off at about 11.33 percent. A single-member LLC owned by a non-US resident and earning only non-US-source income usually owes no US federal income tax, so the US result alone does not settle the low-tax test. Your adviser has to apply the Swedish calculation to your actual figures.

As a Swedish 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 noon to 5 a.m. Swedish time for most of the year (the gap shrinks to six hours when US and European clock changes fall on different dates for a few weeks). 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 Sweden has been in force since the mid-1990s. 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.

Sweden's controlled-foreign-company rules in Chapter 39a of the Income Tax Act cover Swedish shareholders, whether individuals or companies. The first condition is a holding of 25 percent or more of the capital or votes in a foreign legal entity at the end of the year, which a sole owner meets. The second is that the income is untaxed or taxed at a rate more than 55 percent below the Swedish corporate rate. At the 20.6 percent corporate rate that puts the cut-off at about 11.33 percent. Sweden has no exemption for active trading income, although a credit is given for foreign tax paid by the entity. A whitelist and an exemption for EEA entities with real activity exist, so ask a Swedish adviser whether either applies to a US LLC.