Is the Portuguese Non-Habitual Resident regime still available?

The classic NHR regime stopped accepting ordinary new applications from 2024, and a short transitional window closed on 31 March 2025. A narrower regime called IFICI, often described as NHR 2.0, replaced it.

Can I form an LLC in Wyoming if I live in Portugal and have never visited the US?

From Portugal, yes, entirely remotely. Wyoming does not ask for residency or a trip to the US, and no SSN is required. A registered agent provides the Wyoming address, and the EIN application uses "Foreign" or "N/A" where an SSN would go.

Who qualifies for Portugal's IFICI regime?

IFICI is aimed at listed high-value activities such as scientific research, qualified jobs in certified innovation projects and highly qualified roles. Pensions and passive income such as dividends and rent generally fall outside it, and registration is due by 15 January of the year after you become resident.

How long does a Wyoming LLC take from Portugal?

From Portugal, expect a few business days to roughly two weeks for Wyoming to approve the filing, depending on volume. The EIN by phone is usually same-week, so formation, EIN and a submitted bank application commonly take 2-4 weeks in total.

What ongoing filings does a Portuguese founder need for a Wyoming LLC?

From Portugal, the federal Form 5472 and pro forma Form 1120 come due every year, with a $25,000 minimum penalty for a missed filing. On the state side, Wyoming's requirement is $60 minimum, filed in your LLC's anniversary month.

Does a US LLC automatically qualify me for a Portuguese tax benefit?

No. Owning a US LLC does not by itself qualify you for any Portuguese special regime. Portuguese residents are taxed on worldwide income, so ask a Portuguese accountant how your LLC's income is treated before you rely on any benefit.

Does Portugal have rules on controlled foreign companies?

Yes. Portugal has controlled-foreign-company rules in its corporate tax code, which came out of the EU Anti-Tax Avoidance Directive. Ask a Portuguese adviser for a written view on how they apply to your own LLC.

Form a Wyoming LLC from Portugal: Complete 2026 Guide

Everything a Portugal-based founder needs to form, bank, and run a Wyoming LLC — costs, EIN process, and tax angles specific to Portugal.

Start your formation View pricing

$100 · State filing fee

$60 minimum · Annual fee

2-5 business days · Avg. filing time

Quick Summary

Country: Portugal
State: Wyoming
Avg. filing time: 2-5 business days
State filing fee: $100 (mail) / $102-104 (online)
Annual report fee: $60 minimum (based on in-state assets, per Wyoming Statute § 17-29-209)

Why Wyoming

What makes Wyoming worth a look for someone in Portugal: 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 Portugal 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.

For Portuguese Founders

Portuguese 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. Portugal is in the euro area, so a Portuguese owner funds the LLC with an ordinary international transfer in euros converted to dollars. A Portuguese tax resident is taxed on worldwide income, so the main questions concern how Portugal treats the income and whether any special regime applies to you.

Is Wyoming Right For You

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.

After Formation Checklist

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.

Calling The IRS From Portugal

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Portugal is five hours ahead of Eastern Time for most of the year, so the window runs from 11 a.m. to 4 a.m. Portuguese time, with a shorter gap for a few weeks when the US and Europe change clocks on different dates. Any daytime or evening call is comfortable. Plan on 45-60 minutes.

Forming In Wyoming Step By Step

Forming from Portugal 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.

Wyoming LLC For Portuguese Founders

For a Portuguese owner whose main task is the Portuguese tax position, Wyoming keeps the US side light: $100 to file, a $60 minimum annual fee and no state income tax.

Five Year State Cost Of A Wyoming LLC

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 Portuguese owner, the state fee is small beside the question of how Portugal treats the LLC's income, so plan for a written view from a Portuguese accountant before you form.

Why NHR No Longer Covers New Arrivals

If you are considering a move to Portugal, note that the Non-Habitual Resident regime stopped accepting ordinary new applications from 2024, with a short transitional window that closed on 31 March 2025. Articles that still describe NHR as available are out of date. The replacement, IFICI, has its own annual registration step by 15 January of the year after you become a Portuguese tax resident.

What A Wyoming LLC Costs From Portugal

Here is the first-year budget for a Wyoming LLC owned from Portugal. 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.

Banking From Portugal Mercury And Relay

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

Your Recurring Dates As A Portuguese Owner

As a Portuguese 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 11 a.m. to 4 a.m. Portuguese time for most of the year (the gap shrinks to four hours for a few weeks when US and European clock changes fall on different dates). 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.

Portuguese Tax Residence And The Special Regimes

A person who is tax resident in Portugal is taxed on worldwide income. The Non-Habitual Resident regime stopped accepting ordinary new applications from 2024, and the narrower IFICI regime, often called NHR 2.0, replaced it. IFICI is aimed at listed high-value activities such as scientific research, qualified jobs in certified innovation projects and highly qualified roles, and pensions and passive income such as dividends generally fall outside it. Do not assume a freelancer with a US LLC qualifies. Portugal also has controlled-foreign-company rules in its corporate tax code, so ask a Portuguese adviser how your own structure is treated and ask for the answer in writing.

Requirements

Requirement	Needed
US Social Security Number
US visit required
Registered agent with US address
Wyoming annual filing
Federal Form 5472 + pro forma 1120

Costs

Item	Cost
State filing fee	$100 (mail) / $102 (online)
Registered agent (annual)	$100-150/yr (or included in EasyBrise Global Launch)
EIN application	Free via IRS (or via a paid service)
US business bank account	Free (Mercury / Relay)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose Wyoming

Choose Wyoming if

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

Consider another state if

your priorities (fundraising plans, revenue level, or reporting tolerance) point more strongly to one of the other four states in the comparison table above.

Comparison

State	Filing Fee	Annual Requirement	State Income Tax	Privacy
Wyoming	$100 mail / $102 online	$60	None	No public member names
Delaware	$110	$400 flat annual franchise tax	None	No public member names
Texas	$300	$0 franchise tax for LLCs with revenue below the no-tax-due threshold	None	No public member names
New Mexico	$50	$0 ever	None	No public member names
Florida	$125	$138.75 mandatory annual report fee, due every year	None	Member names public

Banking

Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity

Frequently Asked Questions

More guides for founders in Portugal

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