Delaware LLC Incorporation for Ukrainian IT Contractors
Ukrainian IT contractors can form a Delaware LLC to provide services to international clients while maintaining tax residency under the Diia City regime. This structure separates your professional liability from personal assets.
Firstbase.io facilitates the formation process, including the acquisition of an EIN and the filing of necessary state documents. You remain responsible for reporting income to the Ukrainian tax authorities according to your specific residency status.
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
Delaware LLCs are treated as pass-through entities for US federal tax purposes, meaning income is generally not subject to US federal tax unless the company is engaged in a trade or business in the US (ETBUS).
Diia City tax regime; war-time residency displacement rules
Leverage your Diia City status to manage personal income tax in Ukraine while using the Delaware LLC to contract with global clients, ensuring you maintain proper documentation for US tax filings.
- 01Form 5472 and 1120 filing requirements for foreign-owned LLCs carry a $25,000 penalty for non-compliance.
- 02Failure to maintain proper documentation of non-US source income may lead to IRS tax liability.
- 03Potential double taxation if Ukrainian tax authorities do not recognize the LLC's pass-through status.
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
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.