The short answer: If you'll run the LLC entirely from outside the US, pick a low-cost, low-maintenance state. New Mexico ($50 to file, no annual report) and Wyoming ($104 online, $60 minimum a year, no state income tax) are the usual choices. Delaware costs $400 every year and mainly suits companies raising venture capital. If you'll have an office, staff or inventory in a state, form there.
The rule that decides most cases
States tax and regulate businesses where they actually operate, not just where they were formed. If your LLC has an office, employees, a warehouse or other real activity in a state, that state will usually require you to register there as a "foreign LLC." Formed in Wyoming but running a warehouse in Florida? You'd pay both states. See foreign LLC registration by state.
Most non-residents asking this question have no US operations at all: they sell online, freelance for US clients or run software from home. For them, the state of formation is mostly a question of cost and paperwork, and the choice is wide open.
State costs compared
| State | Filing fee | Yearly state cost | 3-year state total | Yearly filing |
|---|---|---|---|---|
| Wyoming | $104 | $60 | $224 | Annual Report License Tax |
| New Mexico | $50 | $0 | $50 | None |
| Delaware | $110 | $400 | $910 | Annual Franchise Tax |
| Montana | $35 | $0 | $35 | Annual Report |
| Florida | $125 | $138.75 | $402.5 | Annual Report |
| Texas | $300 | $0 | $300 | Public Information Report (PIR) |
| Nevada | $436 | $350 | $1,136 | Annual List of Managers or Members and State Business License Renewal |
The 3-year total is the filing fee plus two years of the yearly state cost. It leaves out registered agent fees, which you'll pay wherever you form because you can't be your own agent from abroad. Our LLC cost table covers every state.
The three states foreign owners ask about most
| Wyoming | New Mexico | Delaware | |
|---|---|---|---|
| Filing fee | $104 online ($100 by mail) | $50, online only | $110 |
| Every year | Annual report license tax, $60 minimum, due the first day of your anniversary month | No annual report | $400 LLC tax, due June 1 |
| Late penalty | Dissolution if unfiled 60 days past the deadline | n/a | $200 plus 1.5% interest a month |
| State income tax on the LLC | None | No franchise tax; gross receipts tax if you do business in New Mexico | No income tax on LLCs not doing business in Delaware |
| Owners on public filing | Not listed on the Articles | Not required on the Articles | Not required on the Certificate of Formation |
| Best for | Low yearly cost, simple upkeep | Lowest upkeep, maximum privacy | Brand recognition, investor-backed companies |
| Full guide | Wyoming for non-residents | New Mexico for non-residents | Delaware for non-residents |
How to choose in one minute
- You'll have real US operations in one state: form there.
- You want the lowest ongoing hassle: New Mexico. No annual report to the Secretary of State.
- You want a well-known, cheap state with a predictable yearly fee: Wyoming.
- You're raising money from US investors: talk to a lawyer. Investors usually want a Delaware corporation, not an LLC.
- You picked a state because a video said so: check its yearly cost first. Nevada, for example, costs $350 a year in state fees.
Whatever you pick, the federal side is the same in every state: a free EIN, a bank that accepts your country and a yearly Form 5472 if you're the only owner.
Questions people ask
What is the best state to form an LLC as a non-resident?
If you'll run the business entirely from outside the US, Wyoming and New Mexico are the usual low-cost choices. New Mexico charges $50 to file and has no annual report. Wyoming charges $104 online and a $60 minimum yearly report. If you'll have an office, staff or inventory in a particular state, form there or expect to register there too.
Is Delaware good for a non-resident LLC?
Delaware is well known and has a specialized business court, but it's not the cheapest. Every Delaware LLC pays a $400 annual tax by June 1. Delaware mostly makes sense for companies that plan to raise venture capital, and those usually form a corporation rather than an LLC.
Do non-residents pay state income tax on a Wyoming LLC?
Wyoming has no personal or corporate income tax. Your federal tax position and your home country's taxes are separate questions.
Can I form my LLC in one state and do business in another?
Yes, but if your LLC is "doing business" in another state, such as having an office, employees or a warehouse there, that state will usually require you to register as a foreign LLC and pay its fees and taxes too.
Which state is cheapest for a non-resident LLC?
By government fees, Montana ($35 to file) and New Mexico ($50 to file, no annual report) are the cheapest on our list. Add the registered agent fee, which you'll pay in any state because you can't be your own agent from abroad.
Sources
- Wyoming Secretary of State: Business fee schedule (revised June 2026)
- Delaware Division of Corporations: LLC/LP/GP franchise tax instructions
- Delaware Division of Corporations: Fee schedule (August 2026)
- New Mexico Secretary of State: Business filing portal
- New Mexico Taxation and Revenue Department: Business registration
- WyoBiz
- Wyoming SOS
- SOS Enterprise
- Bernalillo County
Provider prices change often, so confirm at checkout. State fees come from our state-by-state cost table.