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From New Zealand · Asia-Pacific

Start a US company from New Zealand

For New Zealand founders who sell into the US as a US vendor or raise from US investors. A New Zealand limited company already gets you Stripe, and Mercury and Wise Business both serve founders here. A US company controlled from New Zealand is resident here, and the CFC rules treat work you do here as passive income, so read that section first.

Start from New Zealand From $351.40 in the first year

Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.

At a glance

Mercury takes applications from founders living in New Zealand. Wise Business is the usual second account.

The banks, in detail
US tax treaty
In force
Local Stripe
Yes
Mercury
Yes
Currency
NZD
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in New Zealand, 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. A New Zealand limited company already gets you Stripe, so the reason is usually US customers or investors. The New Zealand points: a company controlled from here is resident here, and the CFC rules count work done here as passive income.

Watch

The first year from New Zealand, in 6 minutes

Is pay for your own work passive income? It sounds like a trick question, but under New Zealand's CFC rules it can be: for those rules, passive income includes income from services performed in New Zealand and personal services income.

Transcript

Before you form

Start with whether you need a US company, and where its directors will sit.

  • You may not need a US company

    Card payments from customers worldwide

    Stripe already supports New Zealand businesses, and a limited company here is what local banks and Inland Revenue understand.

    Getting access to Stripe
  • A Wyoming LLC or a C-Corp, after advice

    Selling into the US as a US vendor

    Some US buyers and platforms want a US contracting party. Controlled from New Zealand, either is resident here.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. Where its directors exercise control is the New Zealand question.

    Raising from US investors
  • Check the CFC rules first

    Billing for your own services

    Pay for work you do in New Zealand is passive income under the CFC rules, so it can be taxed to you as it's earned.

    US companies for freelancers

BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in New Zealand

Wyoming LLC

Owner-run business selling to US customers, after advice.

State filing
$102.40
Yearly state charge
From $60
Wyoming LLC formation

Delaware C-Corp

Raising from US investors; plan where it's controlled.

State filing
$110
Yearly state charge
$450 for the model shown
Delaware C-Corp formation

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 directors will exercise control, because New Zealand's residence test asks.
  • 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

  • Your annual return, disclosing any interest in a CFC.
  • The company's income by type, for the active business test.
  • A record of where the directors exercise control.
You and your tax adviser

For Inland Revenue

You don't need a New Zealand 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 New Zealand to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In New Zealand, your tax adviser handles Inland Revenue; we don't file there.

You and your tax adviser

Check the New Zealand side first

Decide whether you need a US company at all, where it will be controlled, and whether its income is passive under the CFC rules.

You leave this stage with: A structure and tax plan that fits New Zealand's rules.

01 / 07

Plan the wait

Formation, the EIN and banking have separate timelines.

Published service estimates and prerequisites for a Wyoming company from New Zealand

  1. Wyoming formationSame day
  2. Ordinary EINsix to eight weeks
  3. Expedited EINtwo to three weeks
  4. Bank and payment accountsProvider review
  5. US Stripe accountStripe's review

  1. Wyoming formation

    Same day

    The clock starts
    Complete filing accepted by the state
    What can change it
    Our order checks and filing batch come first. Expedited filing changes our queue; it doesn't speed up the EIN.

  2. Ordinary EIN

    six to eight weeks

    The clock starts
    EIN application after formation
    What can change it
    Included in the plan. This is our published estimate; the IRS queue can change.

  3. Expedited EIN

    two to three weeks

    The clock starts
    EIN application after formation
    What can change it
    Optional $199 service. An estimate, with issuance controlled by the IRS.

  4. Bank and payment accounts

    Provider review

    The clock starts
    Company and owner information ready
    What can change it
    Mercury, Wise and any other provider set their own timing, may ask for more documents and can decline an application.

  5. US Stripe account

    Stripe's review

    The clock starts
    US bank account and website ready
    What can change it
    Stripe reviews the business and the person behind it, and can decline.

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 New Zealand 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.

LLC cost calculator

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: In force

The US–New Zealand income tax treaty is in force.

It caps interest at 10%, royalties at 5%, and dividends at 15%, or 5% for a qualifying company shareholder. Pay for work you do in New Zealand generally isn't US-source income, so the treaty matters less for a services business.

How New Zealand sees it

Controlled from New Zealand, a US company is resident here.

Residence, the rate and the CFC rules come from PwC's summary, and the active business test from Inland Revenue's own commentary. They run alongside the US steps below.

  1. If its directors control it from here

    The company

    Resident here, with company tax at 28%.

  2. If it's a CFC you hold 10% or more of

    You

    Its passive income is taxed to you as it's earned, unless under 5% of the total.

  3. If it's paid for work you do here

    You

    That pay counts as passive income for the CFC rules.

Worked example

A one-person LLC run from Auckland, worked through

This is an illustration, not a quote. How New Zealand treats the LLC, and how the treaty settles dual residence, are for your tax adviser.

  1. Your Wyoming LLC makes NZD 150,000 of profit, and you make every decision as its only director in Auckland.

  2. Its directors exercise control in New Zealand, so it's resident here.

  3. Company tax at 28% is then NZD 42,000.

  4. If it weren't resident here, your pay for work done here would count as passive income under the CFC rules.

What New Zealand expects

Owning a US company doesn't take you out of New Zealand's tax system.

New Zealand treats a company controlled from here as resident at 28%, and its CFC rules tax a controlling owner on passive income, which includes work done in New Zealand.

Where it is controlled

A company is New Zealand-resident if it's incorporated here, or its head office or centre of management is here, or its directors exercise control of it here. It then pays company tax at 28%.

Sources

Controlled foreign companies

A foreign company is a CFC if one resident controls 40% or more of it, or five or fewer control more than 50%. A resident with a 10% or greater interest is taxed on its passive income as it's earned, unless passive income is under 5% of the total.

Sources

Work done here counts as passive

For the CFC rules, passive income includes income from services performed in New Zealand and personal services income. Interests in CFCs are disclosed in your annual return.

Sources

Residence

You're resident if you have a permanent place of abode in New Zealand, or you're here more than 183 days in any 12 months.

Sources

On the record

We form US companies. We aren't New Zealand 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 New Zealand 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 1120

State, residence and CFC checks

Keep the registered agent active and track the state's yearly charge. In New Zealand, disclose any CFC interest in your annual return, and expect company returns if it's controlled from here.

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.

Who handles each formation, banking and filing responsibility
TaskWho handles itWhere the responsibility ends
Formation and EIN applicationBaseAcross prepares and submitsThe state approves formation; the IRS issues the EIN.
Bank and payment applicationsYou, with our guidanceThe provider verifies the information and decides.
New Zealand returnsYou and your tax adviserWe provide the US company records they need.
Annual state filingYou, or our optional filing serviceReminders are included; managed filing and the state charge are separate.
US federal returnsYou and your US tax preparerLaunch and Operate remind you; they don't file the return.

Prepare the conversation

Take these questions to your tax adviser before you order.

Bring the owners, where each lives, the operating agreement, where the directors will sit and the business activity.

Download the checklist for your tax adviser (.txt)
  1. 01

    Does New Zealand treat my US LLC as a company?

  2. 02

    Would its directors exercise control from New Zealand, making it resident and taxed at 28%?

  3. 03

    If it's a CFC, is its income passive, given that I do the work here?

  4. 04

    Which applies if it's resident in both countries, and how does the treaty settle it?

  5. 05

    How are payments from the company to me taxed?

  6. 06

    Would a New Zealand limited company serve me better than a US company?

  7. 07

    How should I keep records for the US return and my New Zealand return?

Questions

Questions from New Zealand.

If yours is not here, email us at hello@baseacross.com before you order.

Can a New Zealand 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 New Zealand questions are where it's controlled and the CFC rules.

Can New Zealand tax my US company as resident?

It can. A company is New Zealand-resident if its head office or centre of management is here, or its directors exercise control of it here, wherever it was incorporated. It then pays company tax at 28%.

What are the CFC rules, and do they reach me?

A foreign company is a CFC if you control 40% or more of it, or five or fewer residents control more than 50%. With a 10% or greater interest, you're taxed on its passive income as it's earned, unless passive income is under 5% of the total.

Is pay for my own work passive income?

It can be. For the CFC rules, passive income includes income from services performed in New Zealand and personal services income. So a US company paid for work you do here may fail the 5% test.

How much does a US company from New Zealand 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 tax adviser's fees, US return preparation and New Zealand filings 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 New Zealand?

A Wyoming LLC suits an owner-run business selling to US customers, once you know how the CFC rules treat it. 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 New Zealand?

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 New Zealand?

Usually you can apply. New Zealand 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. New Zealand is on Wise's list of places where people can hold money, so a US company run from New Zealand can get USD account details. Wise reviews each business.

Do I need a US company for Stripe in New Zealand?

No. Stripe supports businesses in New Zealand, and a limited company here gets you Stripe too. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.

Do I pay US tax on work I do from New Zealand?

Generally not. Pay for work you do in New Zealand 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–New Zealand tax treaty?

Yes, it's in force. It caps interest at 10%, royalties at 5%, and dividends at 15%, or 5% for a qualifying company shareholder.

Does BaseAcross file the US and New Zealand 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. Your New Zealand returns are for you and your tax adviser.

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.

New Zealand

United States (IRS, Treasury and FinCEN)

Banks and payments

States

Residence, the rate and the CFC rules come from PwC's Worldwide Tax Summaries, and the active business test from Inland Revenue's own commentary. Confirm the current position with your tax adviser before acting.

Asia-Pacific

Other countries in the region.

Every country

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 plans

Your company's route

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From

Auckland

New Zealand

To

Wyoming

LLC · Cheyenne, WY

Plan
Launch
First year
$351.40
To order
10 steps
Start from New Zealand

Launch · $249 + $102.40 Wyoming · Same day