Delaware LLC via Firstbase — Portuguese Remote Developers
Portuguese remote developers picking Delaware over Wyoming are typically on a US venture-fundraising track. Delaware is $290/year more expensive but converts to a C-Corp cleanly if you enter Y Combinator or a US accelerator.
US tax: LLC pays $0 federal tax when non-ETBUS with no effectively connected income. Form 5472 + pro-forma 1120 mandatory yearly under IRC §6038A; $25,000 penalty. Delaware franchise tax is flat $300 plus $50 report.
Portugal side: grandfathered NHR holders retain the 10% shelter on foreign-source active income; CFC rules of IRC art. 66 attribute passive LLC income; Modelo 3 Annex J disclosure is mandatory annually.
Model the full outlay, not just the setup fee
- SetupFirstbase.io setup$399.00
- PromoPromo · SMARTPROMO50−$50.00
- AnnualYear 2 renewal$150.00
What the tax authority sees
A Delaware LLC owned by a Portuguese resident pays no US federal tax when non-ETBUS with no effectively connected income; Form 5472 (IRC §6038A) mandatory yearly plus $300 franchise tax and Portuguese CFC reporting.
NHR (Non-Habitual Resident) regime — being phased out 2024
Delaware LLC is the correct pick only if planning US venture; grandfathered NHR holders keep the 10% foreign-source shelter until year 10.
- 01Form 5472 penalty $25,000 per year (IRC §6038A)
- 02Portuguese IRC art. 66 CFC rules attribute passive LLC income to resident owner
- 03Modelo 3 Annex J disclosure required; EUR 375-22,500 per omission under RGIT
- 04Delaware franchise tax + report = $350/year (vs Wyoming $60)
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Delaware brand credibility with US procurement and clean conversion path to a Delaware C-Corp if you enter a US accelerator. NHR grandfathering treats foreign-source active income at 10% for the remaining years, regardless of state — Delaware and Wyoming produce the same NHR outcome.
Start filing with Firstbase.io · save $50.00
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.