Form a Texas LLC from Thailand: 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 Thailand-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 Thailand 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.

Texas fits a Thai founder with growing US revenue: no state income tax, and no franchise tax below $2.65 million. The Public Information Report is due every May 15 regardless of revenue.

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Thailand is on UTC+7 all year with no daylight saving. In US daylight time that window is 5 p.m. to 10 a.m. Thai time, and in US standard time it is 6 p.m. to 11 a.m. A morning call from Thailand works in both periods. Plan on 45-60 minutes.

Here is how Texas formation works for someone in Thailand. 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 United States and Thailand signed an income tax convention in 1996, in force since the late 1990s. Thailand's own rules do not clearly set out how a foreign tax credit for individuals works in the remittance context, and the Revenue Department has said it intends to issue guidance and amend the tax return form to facilitate credit claims. Until that guidance settles, keep the LLC's US filings and proof of any US tax paid for your Thai accountant.

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 Thai owner, the bigger variable is not this US state cost but Thailand's remittance rule, under which foreign income is taxed when it is brought into Thailand.

Under Revenue Department instruction Por. 161/2566, issued in September 2023, foreign-sourced income of a Thai tax resident is subject to Thai personal income tax when it is brought into Thailand, regardless of the year in which it was earned. Before the change, income remitted in a later calendar year was exempt under a 1987 interpretation, and that exemption no longer applies for amounts brought in from January 1, 2024. In practice this means the timing and character of withdrawals from the LLC matter, and a Thai tax adviser should map them before you start. On the US side the LLC files Form 5472 and a pro forma Form 1120 every year, with a $25,000 minimum penalty for a missed or incomplete filing.

As a Thai 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 5 p.m. to 10 a.m. Thai time in US daylight time (6 p.m. to 11 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.

Thailand 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 owners' citizenship and residency. Both banks run their own reviews, so approval is never guaranteed. Neither bank's published rules restrict international wires involving Thailand. Because Thai tax can depend on when funds are brought into Thailand, keep a clear record of each transfer from the US account, including its date, amount and what it represents.

Mercury and Relay test eligibility differently, which matters if you hold more than one passport. Mercury's prohibited-countries list is based on country of residence, not citizenship, and a citizen of a listed country who lives elsewhere may still be eligible after review. Relay's list looks at the citizenship or residency of the owners. Thailand is on neither list. If you hold another passport or live elsewhere, check that country against both lists first.