New Mexico LLC via doola — Portuguese Remote Developers
Portuguese remote developers who want the cheapest US LLC to run alongside grandfathered NHR pick New Mexico for the zero state annual reporting. Wyoming and Delaware add $60-350/year in state fees for identical tax outcomes.
US tax: LLC pays $0 federal tax when non-ETBUS with no effectively connected income. Form 5472 + pro-forma 1120 mandatory yearly under IRC §6038A; $25,000 penalty. Portugal side: NHR grandfathering still shields foreign-source active income at 10% for the 10-year window; IRC art. 66 CFC rules may attribute passive LLC income.
Modelo 3 Annex J discloses the LLC ownership annually.
Model the full outlay, not just the setup fee
- Setupdoola setup$297.00
- AnnualYear 2 renewal$297.00
What the tax authority sees
A New Mexico LLC held by a Portuguese resident pays no US federal tax when non-ETBUS with no effectively connected income; Form 5472 (IRC §6038A) mandatory yearly; Portuguese CFC rules (IRC art. 66) may attribute passive LLC income.
NHR (Non-Habitual Resident) regime — being phased out 2024
New Mexico LLC minimizes US-side annual cost; grandfathered NHR holders still get 10% shelter on foreign-source active income during the 10-year window.
- 01Form 5472 penalty $25,000 per year (IRC §6038A)
- 02IRC art. 66 CFC attribution for passive LLC income
- 03Modelo 3 Annex J disclosure; EUR 375-22,500 per omission (RGIT)
- 04NHR closed to new applicants after Dec 31 2023; IFICI successor is narrower
From filing to funded bank account
US LLC (New Mexico) vs Estonia OÜ (e-Residency)
FAQ
Yes. Portuguese contabilistas certificados handle any US-formed LLC identically on Modelo 3 Annex J. The state of formation appears on the declaration but does not change Portuguese tax treatment. NM is fine.
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.