US Company Formation from Ireland (2026): LLC or C-Corp, How Ireland Sees a US LLC, the US–Ireland Treaty, Costs and Banking
Forming a US company from Ireland: LLC or C-Corp, Irish treatment of US LLCs and the Susquehanna case, the US–Ireland treaty, costs and banking.
Ireland and the USA are closely linked through trade, investment and people, and Irish founders move easily between Dublin and US tech hubs. Irish startups often raise from US investors, Irish companies open US subsidiaries, and freelancers use US companies to work with American clients. All of it can be done from Ireland without travelling.
Irish tax law treats US LLCs carefully, and Irish courts have recently confirmed that a disregarded US LLC is not a US resident for the US–Ireland treaty. This guide explains what that means for Irish founders and how to choose a structure.
Short answer: a resident of Ireland can own 100% of a US corporation or LLC, formed remotely, and an Irish company can own a US subsidiary. With UCB, a Delaware corporation with EIN is $308 all-in, and a Wyoming LLC with EIN is $249. The US–Ireland treaty taxes business profits in the USA only through a US permanent establishment and generally limits dividend withholding to 15% for individuals. Irish courts held in the *Susquehanna* case that a disregarded US LLC is not resident in the USA for treaty purposes, and Irish tax generally treats a US LLC as a company. That is why most Irish founders use a C-Corporation; an LLC needs Irish advice first.
Can a resident of Ireland own a US company?
Yes. US states place no restriction on the nationality or residence of owners. Irish citizens and residents of Ireland can own 100% of a US LLC or corporation, be its only manager or director, and form it entirely remotely, with no US visa, Social Security number or US address. Every US company needs a registered agent in its state, included for the first year in every UCB formation. See registered agent explained.
Why founders in Ireland form a US company
- The US market: the largest consumer and business market in the world, with buyers who often prefer a US vendor.
- US investors, who invest in Delaware corporations. See raising US investment as a foreign founder.
- A US entity for US contracts, staff and liability, separating the US business from the home company. See US subsidiary for a foreign company.
- Payments in dollars, through a US bank account and US payment platforms. See Stripe for non-residents.
The tax picture for residents of Ireland
The US–Ireland tax treaty
Ireland has an income tax treaty with the USA. Dividends from a US corporation to a resident of Ireland can be withheld at a reduced treaty rate, generally 15% for an individual shareholder, instead of the standard 30%, if the owner gives the payer a valid W-8BEN claiming the treaty. The treaty also says business profits are taxable in the USA only through a permanent establishment there. See W-8BEN-E vs W-8BEN explained.
On the US side: LLC or corporation?
| US LLC (single-member) | US C-Corporation | |
|---|---|---|
| US federal tax if all work is done from Ireland | Usually none | 21% of profits |
| US tax when profits are paid to the owner | None (not a dividend) | Treaty rate, generally 15% for an individual owner |
| Yearly federal filing | Form 5472 + pro forma 1120 | Form 1120 + Form 5472 |
| Investors | Most will not invest | Standard (Delaware) |
A single-member US LLC owned by a non-resident is ignored for US income tax. If you do all the work from Ireland, with no US office, employees or dependent agents, the income is usually not effectively connected with a US trade or business, and no US federal income tax is due. The LLC still files Form 5472 with a pro forma Form 1120 every year, and missing it costs $25,000. A C-Corporation pays 21% on its profits wherever its people work, which suits startups raising US investment and businesses reinvesting in the USA. See effectively connected income explained, Form 5472 explained and LLC vs Inc for non-residents.
For a European resident, the US view is only half the picture. Your home country may classify a US LLC as a company even though the IRS ignores it, a US company managed from your country may be treated as tax resident there, and controlled foreign company rules can tax low-taxed profits at home. That is why many European founders choose a C-Corporation for a trading business, and use an LLC only after a local adviser has confirmed how it will be treated.
The Irish side
Points for your Irish accountant or tax adviser:
- Treaty residence of a disregarded LLC. In *Revenue Commissioners v Susquehanna*, the High Court and Court of Appeal held that a US LLC disregarded for US tax was not a US resident under the US–Ireland treaty, with consequences for Irish group relief. LLCs used within Irish structures need care.
- Classification and double taxation. Ireland generally looks at a US LLC as a company. For an Irish-resident individual member of a single-member LLC, how the profits are taxed in Ireland, and how any US tax is credited, needs advice.
- Place of management. A company centrally managed and controlled in Ireland can be Irish tax resident.
- An Irish company owning the US company needs transfer pricing.
We handle the US side; your Irish adviser confirms the Irish side.
US sales tax is not VAT: there is no national system and no input tax recovery, and each state sets its own rules. A European brand selling goods into the USA should plan for state sales tax separately; it is not a service we provide, but we refer you to a specialist. See state taxes for a foreign-owned LLC.
Which US state?
- Wyoming: the usual choice for freelancers, agencies and online businesses run from abroad, with low yearly costs and owners' names kept off the formation filing. See Wyoming LLC for non-residents.
- New Mexico: no annual report at all. See New Mexico LLC for non-residents.
- Delaware: for a corporation that will raise from US investors. See Delaware LLC for non-residents.
- Florida, Texas or New York: when the business will have an office, warehouse, staff or property there. See Florida, Texas and New York.
Try our state selector or read best state for non-residents.
What it costs
| With UCB | |
|---|---|
| Wyoming LLC with EIN, all-in | $249 |
| Wyoming LLC with EIN and US bank account application | $348 |
| Delaware corporation with EIN, all-in | $308 |
| Keeping a Wyoming LLC active each year | $121 |
| Keeping it active plus the yearly federal return | $421 |
| US business address add-on (own suite number) | $60 a year |
State fees and the first-year registered agent are included in our formation prices, with nothing added for the state. See what a US LLC costs every year and the cost calculator.
Documents you need
| Document | Notes |
|---|---|
| Passport or national ID card | Valid passport (or Irish passport card), clear colour scan |
| Proof of address | A recent Irish utility bill or bank statement |
| Company name and business description | Two or three names; a specific description of what the company does |
| Share structure (corporation) | Number of shares and par value; we suggest a structure that keeps Delaware franchise tax at the minimum |
| Home company documents | Only if your company at home will own the US company: register extract and ownership |
No SSN, ITIN or US address is needed to form the company or obtain its EIN. See EIN for non-residents.
Banking and payments
Residents of Ireland are generally well served by US banks and fintechs that accept remote applications, and European identity documents are widely accepted. What still matters: a specific business description, a working website, consistent details across the state record, EIN letter and application, and a US business address with your own suite number rather than the registered agent's address.
See US business bank accounts for non-residents, why banks reject non-resident applications and Stripe for non-residents.
Worked examples
These are illustrative examples, not client cases.
Example 1: the Dublin startup. Founders raising from US investors form a Delaware C-Corporation that will own their Irish operating company, with lawyers handling the structure.
Example 2: the Irish company's US arm. A Cork medtech company forms a Delaware subsidiary to employ US sales staff. The subsidiary pays US tax on its own profits.
Example 3: the contractor. A Galway consultant with US clients considers a Wyoming LLC; their accountant compares it with invoicing from their Irish company before we file.
Common mistakes
- Assuming a disregarded LLC can claim treaty benefits as a US resident.
- Using an LLC without Irish advice on double tax relief.
- Running the US company from Ireland without considering Irish residence.
- Ignoring Form 5472 because the LLC owes no US tax.
- Using the registered agent's address as the business address on bank applications.
Frequently asked questions
Is a US LLC a good idea for an Irish resident? Sometimes, but Irish treatment is complex. Most Irish founders use a C-Corporation; take Irish advice before an LLC.
Can my Irish company own the US company? Yes. The US company becomes a subsidiary, with transfer pricing between them.
Can I form a US company from Ireland without visiting the USA? Yes. Formation, the EIN and bank applications are all done remotely. See open a US company without visiting.
Do I need an ITIN? Usually not for a single-member LLC or its EIN. See what is an ITIN and who needs one.
How UCB helps founders in Ireland
We form US LLCs and corporations for residents of Ireland remotely, all-in: a Wyoming LLC with EIN is $249, and our formation, EIN and bank account package is $348. Each year we keep the company active and file its federal return through our US tax filing service, working alongside your Irish tax adviser, who confirms the Irish side. If an LLC or a corporation clearly suits your plans better, we will tell you which and why. See also forming a US company from abroad: country guide.
Expanding from Ireland to the USA? WhatsApp us at +91 8105 199 399 or email enquiries@ucbsolutions.com, and we will recommend the right structure and state for you.
Let our experts handle it for you
Every business is different. Message us with your country, business type and goals, and we will recommend the right structure, state and package. We do the work; you focus on your business.
This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
