How to Start a US LLC from Nigeria (2026 Complete Guide)

An EIN is the US tax ID your bank and payment platforms will require. Nigerian founders without an SSN or ITIN can still get one: the IRS accepts Form SS-4 by phone, fax, mail, or a third-party designee like EasyBrise. Processing usually takes one to three weeks.

Every state requires some annual filing -- a flat fee in Wyoming and Delaware, a free Public Information Report in Texas, nothing in New Mexico, a mandatory report in Florida. Federally, Form 5472 plus Form 1120 is due April 15. Since a FinCEN rule effective August 14, 2026, US-formed LLCs are permanently exempt from BOI reporting, so most Nigerian-founded LLCs have no BOI obligation at all.

Choose a state, complete a short onboarding form, and submit a scanned passport. EasyBrise files your Certificate of Formation directly with the state -- approval typically takes three to fifteen business days -- then applies for your EIN and helps you open a Mercury or Relay account. Your dashboard tracks every step in real time.

Some founders assume a National Identification Number is required to form the LLC -- it is not, only a passport. Others assume CBN rules make it impossible to fund a US LLC from Nigeria, when in fact domiciliary account transfers up to 10,000 dollars a day typically need little extra paperwork. A frequent and costly mistake is skipping Form 5472, assuming no US tax owed means no filing required -- the 25,000 dollar penalty applies regardless. Finally, some fintech and tech founders delay forming a US entity for months while working around Stripe restrictions, when a US LLC would have resolved payment access from day one.

Wyoming is the default for most Nigerian founders -- low cost, strong privacy, a simple flat fee. Delaware suits those planning to raise US venture funding. Texas fits businesses expecting real revenue, with zero franchise tax below a 2026 threshold of 2.65 million dollars. New Mexico offers the lowest lifetime cost and never collects member names. Florida gives a Miami-based presence for LatAm-facing trade, though it is the only one of the five states that publicly discloses manager and member names. See the comparison table below.

Forming a US LLC from Nigeria follows five steps most founders finish in two to four weeks: choose a state, file with just a passport, get an EIN without an SSN, open a US bank account remotely, then maintain one annual state filing plus a federal Form 5472. EasyBrise runs the first four steps end-to-end, entirely without a CAC registration or BVN.

With an EIN and US bank account, Stripe treats your LLC like any other US business. This is often the single biggest reason Nigerian founders form a US LLC -- Stripe's direct Nigeria support has historically been limited, and a US LLC with a US bank account is the most reliable route to full, unrestricted Stripe access for global customers.

There is currently no comprehensive US-Nigeria income tax treaty. On the US side, a single-member LLC owned by a non-resident is a disregarded entity that owes no US corporate tax on income not effectively connected with a US trade or business, but it must still file an informational Form 5472 with a pro-forma Form 1120 by April 15. On the transfer side, under the CBN's 2026 Foreign Exchange Manual, domiciliary account holders can typically remit up to 10,000 dollars a day without extensive additional documentation; larger transfers to fund or run a US LLC require standard supporting paperwork through an authorized bank.

Banking options are more limited for founders based in this country. Payoneer is commonly used for receiving international payments — confirm current eligibility directly before relying on it.