Form a Wyoming LLC from Peru: Complete 2026 Guide

What makes Wyoming worth a look for someone in Peru: the state fee is $100 on paper ($102 online), and after that the state-level upkeep is $60 (based on in-state assets, minimum $60, filed on the anniversary month). The state levies no state income tax and no franchise tax. Wyoming does not publicly list LLC member or manager names in its formation filings. None of this changes your Peru tax position, which sits on top of the US picture, but it does mean Wyoming itself adds little friction. Among the five states we cover, Wyoming is the lowest-friction ongoing cost among the privacy-oriented states.

Peruvian freelancers, developers, consultants and online sellers form US LLCs to invoice international clients in dollars, hold a US business bank account and present a domestic US vendor to American customers. A founder in Peru funds the LLC from soles converted to dollars. Peru taxes residents on foreign-source income and has controlled-foreign-company rules that can reach individuals, so the Peruvian tax analysis is the main task.

Choose Wyoming when you want the lowest ongoing annual cost combined with strong privacy and no state income tax, and you don't need a Delaware-specific court system or investor familiarity. If your priorities lean another way, compare the other four states first, because moving a Wyoming LLC to another state later means dissolving it and forming a new one.

Checklist once the EIN letter arrives: (1) Operating Agreement signed and stored; (2) bank account application submitted; (3) Stripe and/or PayPal applications, subject to their own review; (4) your Wyoming annual obligation ($60 minimum, filed in your LLC's anniversary month) in your calendar; (5) Form 5472 with a pro forma 1120 on the federal calendar. 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. Peru stays on UTC-5 all year, so the window matches Eastern Time in US standard time, 6 a.m. to 11 p.m., and runs from 5 a.m. to 10 p.m. in US daylight time. Any daytime call is comfortable. Plan on 45-60 minutes.

Forming from Peru is a five-step job. One: choose and check the name. Two: appoint a registered agent with a physical Wyoming address. Three: file the Wyoming formation documents. Four: obtain the EIN, entering "Foreign" or "N/A" where Form SS-4 asks for an SSN or ITIN; by phone on 267-941-1099 it takes about 45-60 minutes, by fax or mail 4-6 weeks. Five: open the business bank account online. No US trip is needed at any point.

For a Peruvian owner whose main task is the controlled-foreign-company analysis, Wyoming keeps the US side light: $100 to file, a $60 minimum annual fee and no state income tax.

Here is the first-year budget for a Wyoming LLC owned from Peru. State filing: $100 ($102 online). Registered agent: typically $100-150 a year, or included in EasyBrise Global Launch at $295 for year one ($149 a year after that). EIN: free if you apply to the IRS yourself. Bank account: usually free at Mercury or Relay. Recurring state requirement: $60 (based on in-state assets, minimum $60, filed on the anniversary month). Most founders land well under $500 all-in for year one.

Peru 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 Peru. Soles are converted to dollars when you fund the account, so compare the exchange rate and any fee at your Peruvian bank.

Over five years, the state-level cost of a Wyoming LLC is a $100 filing fee plus $60 a year for five years, so $400 in total, before the registered agent. That makes Wyoming the middle of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For a Peruvian owner, the controlled-foreign-company test and its passive-income focus decide the home-country result, so budget for a Peruvian adviser's written view alongside the US costs.

As a Peruvian owner, your recurring dates look like this. State: Wyoming's annual report and $60 minimum fee fall due in your LLC's anniversary month. 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 6 a.m. to 11 p.m. Peruvian time in US standard time (5 a.m. to 10 p.m. in US daylight 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.

As described by Chambers, the Peruvian rules apply to a resident individual only when all three conditions hold: more than 50 percent participation in the entity's results, a low-tax or zero-tax jurisdiction or a passive-income rate at or below 75 percent of the applicable Peruvian rate, and a separate legal person or entity. A sole owner of a single-member LLC clears the first and third conditions easily. The source does not say which Peruvian rate is the benchmark for the 75 percent comparison, so ask your adviser to run the test on real figures.

According to the 2026 Chambers practice guide, a Peruvian resident individual may be taxed on the passive income of a non-resident entity when three conditions are met together: a direct or indirect participation of more than 50 percent in the entity's results, incorporation in a low-tax, zero-tax or non-cooperative jurisdiction or a rate on the passive income at or below 75 percent of the applicable Peruvian rate, and a legal person or other entity separate from the taxpayer. The income covered is dividends, interest, royalties, capital gains and leases, and tax can apply whether or not profit is distributed. The guide also says individual business income is taxed like corporate income at 29.5 percent. Ask a Peruvian adviser how an operating LLC is treated under these tests.