New Mexico LLC Incorporation for Japanese SaaS Founders
New Mexico offers a streamlined incorporation process for non-US residents, requiring no annual report filings. This structure allows Japanese SaaS founders to establish a US legal entity for accessing US markets and payment gateways.
Founders must remain compliant with both US federal tax requirements and Japanese National Tax Agency regulations regarding foreign controlled corporations.
Model the full outlay, not just the setup fee
- Setupdoola setup$297.00
- AnnualYear 2 renewal$297.00
What the tax authority sees
New Mexico LLCs are treated as pass-through entities for US federal tax purposes, subject to US ETBUS (Engaged in Trade or Business in the US) status under IRC Section 864.
National Tax Agency treats worldwide income; foreign subsidiaries reportable under CFC rules (Anti-Tax Haven Rules, Act on Special Measures Concerning Taxation).
Prioritize US-source income management to minimize local Japanese tax complexity; consult a tax professional regarding Japan's CFC rules before finalizing your structure.
- 01Form 5472 and 1120 penalty of $25,000 for non-filing
- 02Japanese CFC (Anti-Tax Haven) rules apply to undistributed income
- 03Potential double taxation if US-source income is not properly credited
From filing to funded bank account
US LLC (New Mexico) 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.