A Wyoming LLC usually fits
Card payments from customers worldwide
Stripe doesn't take Costa Rican businesses, so a US company is often how founders here get it.
From Costa Rica · The Americas
Start a US company from Costa Rica
For founders in Costa Rica who need Stripe, sell to clients abroad or raise from US investors. Stripe doesn't take Costa Rican businesses, and Mercury and Wise Business both serve founders here. Costa Rica taxes only local-source income, but work done here counts as local, so read that section first.
Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.
At a glance
Mercury takes applications from founders living in Costa Rica. Wise Business is the usual second account.
The banks, in detailYou can form a US company while living in Costa Rica, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. Stripe doesn't take Costa Rican businesses, so a US company is often how founders here get it. The Costa Rican point: only local-source income is taxed, but services rendered here count as local.
Before you form
Start with where the work will be done, and where contracts will be signed.
BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in Costa Rica
Wyoming LLC
Card payments and clients abroad; owner-run.
- State filing
- $102.40
- Yearly state charge
- From $60
Delaware C-Corp
Raising from US investors.
- State filing
- $110
- Yearly state charge
- $450 for the model shown
Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.
Prepare the information
Different documents are needed at different stages.
You provide
Before state filing
- Your proposed company name, business activity and chosen structure.
- Owners' names exactly as on their passports, ownership shares, managers and home addresses.
- Where the work will be done and where contracts will be concluded, because Costa Rica taxes local-source income.
- The approved company name and formation details.
- The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
- Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare
After formation, for the EIN
- A passport for each owner the provider asks about.
- Formation documents, the EIN confirmation and the operating agreement.
- A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies
For bank and payment applications
- A record of where each piece of work is done.
- A record of who concludes the company's contracts, and where.
- Your return, with any Costa Rican-source income.
You and your accountant
For the tax administration
You don't need a Costa Rican company to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.
How it works
Seven steps from Costa Rica to a maintained US company.
The state approves the company, the IRS issues the EIN and each provider approves its own account. In Costa Rica, your accountant handles the tax administration; we don't file there.
You and your accountant
Check the Costa Rican side first
Decide where the work will be done and where contracts will be concluded, because both decide what Costa Rica taxes.
You leave this stage with: A structure and tax plan that fits Costa Rica's rules.
01 / 07
You choose; BaseAcross checks
Choose the name and registered agent
We check the proposed name and provide the registered agent in the formation state. The registered office is for legal papers, not your operating address.
You leave this stage with: Confirmed filing details and a registered agent.
02 / 07
BaseAcross files; the state approves
File the company with the state
We submit the formation filing and send you the state's documents once it's approved. The company exists from that approval.
You leave this stage with: State-approved formation documents.
03 / 07
BaseAcross
Prepare the operating documents
We draft the LLC Operating Agreement or corporate bylaws. Check every name and share against your passport before you sign.
You leave this stage with: Operating documents for your records, your bank and US providers.
04 / 07
BaseAcross prepares; the IRS issues
Apply for the EIN
The EIN is a separate application after formation. Without an SSN or ITIN, it goes on Form SS-4 rather than the IRS's online tool.
You leave this stage with: The IRS's EIN confirmation once it's issued.
05 / 07
You apply; the providers review
Apply for banking and payments
Start with Mercury or Wise Business, which both serve founders living in Costa Rica. Use the same names, addresses and business description everywhere.
You leave this stage with: An approved account, if a provider accepts the application.
06 / 07
You, your US preparer and your accountant
Keep records and file in both countries
Keep the company's books, with a record of where work is done. Put Form 5472 and any Costa Rican return on one calendar.
You leave this stage with: A yearly calendar with someone responsible for each filing.
07 / 07
Plan the wait
Formation, the EIN and banking have separate timelines.
Published service estimates and prerequisites for a Wyoming company from Costa Rica
- Wyoming formationSame day
- Ordinary EINsix to eight weeks
- Expedited EINtwo to three weeks
- Bank and payment accountsProvider review
- US Stripe accountStripe's review
These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.
What it costs
The same price from Costa Rica as from anywhere.
Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.
The full cost from Costa Rica
What a Wyoming LLC costs from Costa Rica, line by line, and what to budget for outside our plans.
Included in both plans
- State formation filing
- Registered agent and registered office
- EIN application without an SSN
- LLC Operating Agreement or corporate bylaws
- Bank and payment application guidance
- Filing calendar and reminders
The registered agent renews with the plan. Operate adds its published business tools and bookkeeping. Neither plan files your tax returns in either country.
What a Wyoming LLC costs from Costa Rica, on each plan
Launch
To start, before optional extras
$351.40
- Our feeFor the first year; the plan renews each year
- $249
- Wyoming filing feePaid to the state, passed through at cost
- $102.40
- Recurring subtotal, fromPlan renewal + minimum state charge, before extras
- $309
OperateBilled yearly
To start, before optional extras
$2,490.40
- Our feeFor the first year; the plan renews each year
- $2,388
- Wyoming filing feePaid to the state, passed through at cost
- $102.40
- Recurring subtotal, fromPlan renewal + minimum state charge, before extras
- $2,448
Optional extras are priced before you order, such as filing ahead of our next batch for $39. See full pricing.
Budget for the work outside that subtotal
Managed annual state compliance
$149 service fee / year
Optional on both plans. The state's charge is separate, and a reminder alone doesn't file the report.
State filing serviceUS federal return preparation
Arrange separately
You or your accountant handle Form 5472 and any other US returns on Launch and Operate. Ask the preparer for their scope and fee.
Federal filing responsibilitiesCosta Rican tax advice
Quote from your accountant
Where the income is sourced, whether there's a permanent establishment and how it pays you depend on your circumstances.
Optional tools after free periods
Published in full pricing
Check domain renewals and when Launch's email, phone and site trials end. Operate includes its stated tools while subscribed.
Plans, trials and add-onsWhat the totals assume
The $309 Launch renewal example is the $249 plan renewal plus Wyoming's $60 minimum license tax. Wyoming charges the greater of that minimum or 0.0002 of the company's assets located and employed in the state, and paying online can add a processor fee. The Operate example uses the same minimum.
Prices are in US dollars. Paying from Costa Rica, check your card's exchange rate and fees.
Get started from Costa Rica
Use the first-year cost calculator to compare plans and optional tools. Then add your accountant's fees and US return preparation to that budget.
Launch
To start
$351.40
$249 our fee + $102.40 Wyoming fee
Renews from $309 a year
OperateBilled yearly
To start
$2,490.40
$2,388 our fee + $102.40 Wyoming fee
Renews from $2,448 a year
Included in both plans
- State formation filing
- Registered agent and registered office
- EIN application without an SSN
- LLC Operating Agreement or corporate bylaws
- Bank and payment application guidance
- Filing calendar and reminders
What changes because you live here
The filing is the same from anywhere. Four things aren't.
Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.
1 of 4: The tax treaty
The tax treaty
The tax treaty: None
There's no US–Costa Rica income tax treaty in force.
US-source dividends, interest and royalties paid to you are withheld at 30% unless a US exemption applies. Pay for work you do in Costa Rica generally isn't US-source income, so nothing is withheld on it.
How Costa Rica sees it
Only local income is taxed, but work done here is local.
Sourcing, the permanent establishment rule, the rates and residence come from PwC's summary. They run alongside the US steps below.
If the income is earned abroad
YouYou
Not taxed, unless it's tied to the country's economic structure.
If the work is done here
You, with your accountantYou, with your accountant
Services rendered in Costa Rica are Costa Rican-source.
If its contracts are concluded here
The companyThe company
A permanent establishment, taxed on local income at up to 30%.
Worked example
This is an illustration, not a quote. Sourcing and the permanent establishment are for your accountant.
Your Wyoming LLC earns CRC 150,000,000 of revenue and CRC 40,000,000 of profit from contracts you sign and perform in San José.
You habitually conclude its contracts here, which can give it a permanent establishment.
Its gross income is above CRC 119,174,000, so the standard 30% applies: CRC 12,000,000.
Work for clients done entirely outside Costa Rica wouldn't be Costa Rican-source.
What Costa Rica expects
Owning a US company doesn't take you out of Costa Rica's tax system.
Costa Rica taxes only Costa Rican-source income, but services rendered in Costa Rica count as local, and a company whose contracts are habitually concluded here can have a permanent establishment.
Costa Rican-source income
Costa Rica taxes income with a Costa Rican source: from assets used, goods located or services rendered in its territory. Income earned abroad isn't taxed if it isn't tied to the country's economic structure.
Work done here
Services rendered in Costa Rica are Costa Rican-source. So pay for work you do while living here can be taxable here, whoever pays it.
Permanent establishment
Someone in Costa Rica who habitually concludes contracts for a foreign company can give it a permanent establishment. It's then taxed on local income like a local company: 30%, or lower rates if its gross income doesn't exceed CRC 119,174,000.
Residence
You're resident after more than 183 days in Costa Rica in the fiscal period, counting the days you arrive and leave.
On the record
We form US companies. We aren't Costa Rican tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Costa Rica before you order, and we'll tell you what the US forms need.
After formation
Someone has to own each filing, in each country.
US information reporting
A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.
For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.
Form 5472 and the pro forma 1120State and Costa Rican checks
Keep the registered agent active and track the state's yearly charge. In Costa Rica, declare any Costa Rican-source income, and keep a record of where work is done and contracts are signed.
US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.
| Task | Who handles it | Where the responsibility ends |
|---|---|---|
| Formation and EIN application | BaseAcross prepares and submits | The state approves formation; the IRS issues the EIN. |
| Bank and payment applications | You, with our guidance | The provider verifies the information and decides. |
| Any Costa Rican filing | You and your accountant | We provide the US company records they need. |
| Annual state filing | You, or our optional filing service | Reminders are included; managed filing and the state charge are separate. |
| US federal returns | You and your US tax preparer | Launch and Operate remind you; they don't file the return. |
Prepare the conversation
Take these questions to your accountant before you order.
Bring the owners, where each lives, the operating agreement, where the work will be done, where contracts will be signed and the business activity. Each question is also in Spanish.
Download the checklist for your accountant (.txt)- 01EN
Is pay for work I do in Costa Rica, through my US LLC, Costa Rican-source income?
ES¿Los pagos por el trabajo que realizo en Costa Rica a través de mi LLC estadounidense son renta de fuente costarricense?
- 02EN
Could my US LLC have a permanent establishment here if I sign its contracts from Costa Rica?
ES¿Podría mi LLC estadounidense tener un establecimiento permanente aquí si firmo sus contratos desde Costa Rica?
- 03EN
If it does, would the 30% rate or the small-company rates apply?
ESEn ese caso, ¿se aplicaría la tarifa del 30 % o las tarifas para pequeñas empresas?
- 04EN
Is income from clients abroad tied to the country's economic structure?
ES¿Los ingresos de clientes en el extranjero se consideran vinculados a la estructura económica del país?
- 05EN
How are payments from the company to me taxed?
ES¿Cómo tributan los pagos que la sociedad me hace?
- 06EN
Would a Costa Rican company serve me better than a US company?
ES¿Me convendría más una sociedad costarricense que una estadounidense?
- 07EN
How should I keep records for the US return and my Costa Rican return?
ES¿Cómo debo llevar los registros para la declaración estadounidense y mi declaración en Costa Rica?
Questions
Questions from Costa Rica.
If yours is not here, email us at hello@baseacross.com before you order.
Can a Costa Rica resident own a US LLC?
Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The Costa Rican question is where the work is done.
Is income from my US company tax-free in Costa Rica?
Not if it's Costa Rican-source. Costa Rica taxes income from assets used, goods located or services rendered in its territory. Income earned abroad isn't taxed if it isn't tied to the country's economic structure.
Is pay for work I do in Costa Rica foreign income?
Not necessarily. Services rendered in Costa Rica are Costa Rican-source, so pay for work you do while living here can be taxable here, even if a US company pays it.
Can my US company be taxed in Costa Rica?
It can. Someone in Costa Rica who habitually concludes contracts for a foreign company can give it a permanent establishment. It's then taxed on local income like a local company: 30%, or lower rates if its gross income doesn't exceed CRC 119,174,000.
How much does a US company from Costa Rica cost?
Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your accountant's fees, US return preparation and any Costa Rican filing are separate. Wyoming's license tax can be more than its $60 minimum.
Should I form a Wyoming LLC or a Delaware C-Corp from Costa Rica?
A Wyoming LLC suits an owner-run business taking card payments or selling to clients abroad. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.
Can I get an EIN without an SSN or ITIN?
Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.
How long does it take from Costa Rica?
Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.
Can I open a Mercury account from Costa Rica?
Usually you can apply. Costa Rica isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.
Can I use Wise Business for the US company?
Usually, yes. Costa Rica is on Wise's list of places where people can hold money, so a US company run from Costa Rica can get USD account details. Wise reviews each business.
Can I use Stripe from Costa Rica?
Not with a Costa Rican business: Stripe doesn't list Costa Rica. A US LLC with an EIN and a US bank account can apply for a US Stripe account, and Stripe reviews the business and can decline.
Do I pay US tax on work I do from Costa Rica?
Generally not. Pay for work you do in Costa Rica is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.
Is there a US–Costa Rica tax treaty?
No. There's no income tax treaty in force, so US-source dividends, interest and royalties paid to you are withheld at 30% unless a US exemption applies.
Does BaseAcross file the US and Costa Rican returns for me?
On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Any Costa Rican filing is for you and your accountant.
Does my new US LLC need a BOI report?
US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.
Sources and editorial scope
Check the published rules behind the explanation.
Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.
Costa Rica
United States (IRS, Treasury and FinCEN)
Banks and payments
Sourcing, the permanent establishment rule, the rates and residence come from PwC's Worldwide Tax Summaries. Confirm the current position with your accountant before acting.
Ready when you are
Answer the questions. We do the filing.
It takes about four minutes. You see the whole order, state fee included, before anything is charged.
Compare the plansYour company's route
Nothing charged yetFrom
San José
Costa Rica
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Wyoming
LLC · Cheyenne, WY
- Plan
- Launch
- First year
- $351.40
- To order
- 10 steps
Launch · $249 + $102.40 Wyoming · Same day