US LLC From Nigeria: Formation, Tax and Banking (2026)

Why Founders in Nigeria Form a US LLC

• Freelancers, agencies and SaaS founders billing US clients in USD
• Selling on Amazon US and other US marketplaces
• Using US payment tools through a US company

Tax and Rules for Residents of Nigeria

Our tax team, including M. Hassan, CPA, handles the US filings such as Form 5472. For home-country tax, speak with a local adviser.

Banking and Payments From Nigeria

Nigeria is on Mercury’s prohibited-countries list, so Mercury will not open accounts for founders who live there, and other providers decide case by case. For local payments, Paystack (owned by Stripe) serves Nigerian businesses. We tell you what is realistic before you order. See our bank account guide and Stripe guide.

How to Form a US LLC From Nigeria

1. Choose a state: Wyoming or New Mexico for most, Delaware for US investors
2. We check the name and file with the state
3. We get your EIN as a foreign applicant, without an SSN
4. You receive your documents and apply for banking and payments
5. Each year: the state filing and Form 5472

Common Mistakes to Avoid

• Applying to Mercury from Nigeria.
• Using a friend’s foreign address on applications. Accounts get frozen later.
• Skipping Form 5472 because the LLC had no income.

Need Stripe? Read our step-by-step guide: How to open a Stripe account in Nigeria. It covers what Stripe checks, banking options for Nigeria founders and the mistakes that get accounts closed.

What a US LLC From Nigeria Costs Each Year

Forming a US LLC from Nigeria is a one-time cost plus a few yearly filings. Our all-in packages start at $190 for New Mexico and $199 for Wyoming, and include the state fee, a registered agent, your EIN and a US mailing address for the first year. After that, plan for three things every year: the state filing (Wyoming’s annual report is $60 for most small LLCs, and New Mexico has none), your registered agent renewal, and Form 5472 with a pro forma Form 1120 if the LLC is single-member and foreign-owned.

Most founders in Nigeria choose Wyoming or New Mexico because the yearly cost stays low. Delaware makes sense mainly if you plan to raise money from US investors.

Is a US LLC From Nigeria Right for You?

A US LLC from Nigeria is a strong tool when it solves a real problem, such as getting paid by US clients or selling on US platforms. Before you order, check these points:

• Stripe access. Stripe does not offer standard merchant accounts in Nigeria, and a US LLC with a US bank account is the usual route to Stripe US.
• Plan banking first. Mercury does not open accounts for founders living in Nigeria, so confirm which bank or fintech will accept you before you rely on the LLC for payments. We tell you honestly what is realistic before you order.
• Check local rules first. Nigeria has rules on investing or moving money abroad, so take local advice before you fund the LLC.
• No full tax treaty. There is no comprehensive US-Nigeria income tax treaty, so plan your home-country tax reporting with a local adviser.
• Every year, even with no income. A foreign-owned single-member LLC files Form 5472; missing it can cost $25,000.

Not sure? Message us on WhatsApp with what you sell and where your customers are. We will tell you whether a US LLC from Nigeria is worth it before you pay anything.

US LLC From Nigeria: FAQs