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US LLC (Wyoming) · via Mercury (banking-only)·🇧🇷Founder profile

Incorporating a Wyoming LLC for Brazilian E-commerce Sellers

VerifiedJul 2026
EligibilityEligible
Setup timeline21–45days
Year-1 total$0.00

Brazilian e-commerce sellers can establish a Wyoming LLC to access US payment gateways and banking services. This structure provides limited liability protection while maintaining a 0% state tax environment.

Founders must comply with both US federal reporting requirements and Brazilian Receita Federal disclosure rules regarding foreign entities.

§ 01Cost of ownership

Model the full outlay, not just the setup fee

Renewal costs sneak up on non-resident founders. Compare year-1 filing against a 3-year total to see the real bill.
Currency · USD (live FX)
2-year cost of ownership
$0.00
≈ $0.00/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • SetupMercury (banking-only) setup
    $0.00
  • AnnualYear 2 renewal
    $0.00
Total$0.00
§ 02Tax residency · Brazilian E-commerce Sellers

What the tax authority sees

US federal / local status

Wyoming LLCs are treated as pass-through entities for US federal tax purposes, meaning non-US owners are generally only subject to US federal tax on income effectively connected with a US trade or business (ETBUS).

Home-country rule

Receita Federal foreign entity disclosure (DIRPF Section 8)

Editorial verdict

Use a Wyoming LLC for its low maintenance costs and privacy, but ensure you maintain a separate business bank account at Mercury to avoid commingling funds.

Key compliance risks
  • 01Form 5472 and 1120 filing requirements
  • 02Receita Federal Section 8 disclosure obligations
  • 03Risk of permanent establishment if managing from Brazil
§ 03Setup timeline

From filing to funded bank account

Setup timeline
21–45days total, 3 phases
Milestone check
Filing · Tax ID · Banking
d0
d11
d23
d34
d45
01FilingMercury (banking-only) submits formation docs
d0–d16
02Tax ID / EINIRS EIN issuance
d14–d34
03BankingBusiness account approved & funded
d27–d45
§ 04Head-to-head

US LLC (Wyoming) vs Estonia OÜ (e-Residency)

Full comparison →
US LLC (Wyoming)
LLC
Estonia OÜ (e-Residency)
OÜ
Entity
LLC
OÜ
Setup cost
$102.00
$205.20
Annual
$60.00
$129.60
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
0% state tax; federal only on US-source income
20% only on distributed profit; 0% on retained earnings
§ 05Questions founders actually ask

FAQ

If your LLC is not engaged in a US trade or business (ETBUS) and you have no physical presence in the US, you may not owe US federal income tax. However, you must still file Form 5472 and Form 1120 annually to report your status to the IRS.
More profiles for US LLC (Wyoming)
Brazilian E-commerce Sellers — other jurisdictions
Next step

Start filing with Mercury (banking-only)

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