GetSmartPromo
Compare jurisdictions
US LLC (New Mexico) · via doola·🇻🇳Founder profile

New Mexico LLC via doola — Vietnamese Freelance Developers

VerifiedJul 2026
EligibilityEligible
Setup timeline14–28days
Year-1 total$297.00

Vietnamese freelance developers who want the cheapest US LLC pick New Mexico — zero annual state report and no franchise tax. doola handles NM + EIN + Mercury in 14-28 days for $297.

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. Vietnam side: Circular 111/2013 taxes worldwide personal income 5-35% on distributions received in Vietnam; SBV Circular 20/2015 requires reporting outbound investments above USD 3,000.

§ 01Cost of ownership

Model the full outlay, not just the setup fee

Renewal costs sneak up on non-resident founders. Compare year-1 filing against a 3-year total to see the real bill.
Currency · USD (live FX)
2-year cost of ownership
$594.00
$24.75/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • Setupdoola setup
    $297.00
  • AnnualYear 2 renewal
    $297.00
Total$594.00
§ 02Tax residency · Vietnamese Freelance Developers

What the tax authority sees

US federal / local status

A New Mexico LLC held by a Vietnamese resident owes no US federal tax when non-ETBUS with no effectively connected income; Form 5472 (IRC §6038A) mandatory yearly; Circular 111/2013 governs Vietnamese personal tax.

Home-country rule

Circular 111/2013 on foreign-source income; USD conversion rules

Editorial verdict

New Mexico saves $60/year vs Wyoming with no operational tradeoff for solo Vietnamese devs; SBV Circular 20/2015 governs outbound above USD 3,000.

Key compliance risks
  • 01Form 5472 penalty $25,000 per year (IRC §6038A)
  • 02Circular 111/2013 progressive 5-35% on worldwide personal income when distributed
  • 03SBV Circular 20/2015 outbound investment reporting above USD 3,000
  • 04Vietnamese banks may require invoice or contract docs for inbound wires
§ 03Setup timeline

From filing to funded bank account

Setup timeline
14–28days total, 3 phases
Milestone check
Filing · Tax ID · Banking
d0
d7
d14
d21
d28
01Filingdoola submits formation docs
d0–d10
02Tax ID / EINIRS EIN issuance
d8–d21
03BankingBusiness account approved & funded
d17–d28
§ 04Head-to-head

US LLC (New Mexico) vs Estonia OÜ (e-Residency)

US LLC (New Mexico)
LLC
Estonia OÜ (e-Residency)
Entity
LLC
Setup cost
$50.00
$205.20
Annual
$0.00
$129.60
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
No annual report; federal only on US-source income
20% only on distributed profit; 0% on retained earnings
§ 05Questions founders actually ask

FAQ

Yes — Vietnamese tax authorities treat any US LLC as a foreign entity. The state of formation appears on your personal income declaration but does not change Circular 111/2013 treatment. NM is fine.

Next step

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.