Delaware LLC Incorporation for Portuguese Remote Developers
Incorporating a Delaware LLC provides Portuguese-based developers with a legal entity to contract with US clients. This structure separates personal assets from business liabilities while operating under US corporate law.
The process involves state formation, obtaining an EIN from the IRS, and establishing a US business bank account. Portuguese residents must report this income locally, noting the recent changes to the NHR tax regime.
Model the full outlay, not just the setup fee
- Setupdoola setup$297.00
- AnnualYear 2 renewal$297.00
What the tax authority sees
US LLCs are pass-through entities for federal tax purposes, meaning income is generally not subject to US federal tax if the owner is not engaged in a trade or business in the US (ETBUS).
NHR (Non-Habitual Resident) regime — being phased out 2024
Use the Delaware LLC structure for US market access, but consult a tax advisor regarding the transition from NHR to the new tax incentive regimes for Portuguese residents.
- 01Form 5472 and 1120 penalty of $25,000 for non-filing
- 02Potential double taxation if NHR status is not applicable
- 03Requirement to maintain accurate books and records for IRS compliance
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with doola
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.