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From Peru · The Americas

Start a US company from Peru

For Peruvian founders who need Stripe, sell to US customers or raise from US investors. Stripe doesn't take Peruvian businesses, and Mercury and Wise Business both serve founders here. A US company earning passive income can have it attributed to you each year, 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 Peru. Wise Business is the usual second account.

The banks, in detail
US tax treaty
None
Local Stripe
No
Mercury
Yes
Currency
PEN
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in Peru, 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 Peruvian businesses, so a US company is often how founders here get it. The Peruvian point is passive income: above set lines, it's attributed to you each year. There's no US–Peru treaty.

Before you form

Start with what kind of income the company will earn.

  • A Wyoming LLC usually fits

    Card payments from customers worldwide

    Stripe doesn't take Peruvian businesses, so a US company is often how founders here get it.

    Getting access to Stripe
  • Check the transparency rules first

    Licensing software or content

    Royalties are passive income. Above 20% of income and 5 UIT, they're attributed to you each year.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. With no treaty, US withholding on its dividends to you is 30%.

    Raising from US investors
  • A US subsidiary

    A Peruvian SAC expanding to the US

    A SAC can own a US company as its subsidiary. Its passive income can come back under the same rules.

    US holding companies

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

Wyoming LLC

Owner-run business that needs Stripe or sells to US customers.

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

Delaware C-Corp

Raising from US investors.

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.
  • What kinds of income the company will earn, because Peru's transparency rules look at passive 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

  • The LLC's income by type, passive or not.
  • Your ownership and that of related people domiciled in Peru.
  • Your return, with any passive income attributed to you and your other foreign income.
You and your contador

For SUNAT

You don't need a Peruvian SAC 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 Peru to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In Peru, your contador handles SUNAT; we don't file there.

You and your contador

Check the Peruvian side first

Decide whether you need a US company at all, and what share of its income will be passive.

You leave this stage with: A plan that fits Peru'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 Peru

  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, Stripe 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 Peru 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: None

There's no US–Peru income tax treaty.

US-source dividends, interest and royalties paid to you are withheld at 30% unless a US exemption applies. Pay for work you do in Peru generally isn't US-source income, so nothing is withheld on it.

How Peru sees it

Low-taxed passive income in a US company is yours at year end.

The rules come from the income tax law as SUNAT publishes it, in Spanish, and the UIT from SUNAT's own table; rates from PwC's summary. They run alongside the US steps below.

  1. When you own more than 50%

    You

    If the LLC has its own tax personality and its passive income is taxed at 75% or less of Peru's rate, the rules apply.

  2. At the close of each year

    You

    Its net passive income is attributed to you, unless it's 5 UIT or less, or 20% or less of its income.

  3. On your return

    You and your contador

    Foreign income is taxed on a scale up to 30%.

Worked example

An LLC with royalty income, worked through

This is an illustration, not a quote. It assumes Peru treats the LLC as having its own tax personality; that's your contador's first question.

  1. Your Wyoming LLC earns PEN 400,000 in a year, after costs: PEN 300,000 from services to clients abroad and PEN 100,000 in royalties.

  2. You own all of it, and it pays no US tax, so its passive income is taxed at less than 75% of Peru's rate.

  3. Royalties are 25% of its income, above the 20% line, and PEN 100,000 is above 5 UIT, PEN 27,500 in 2026.

  4. So the PEN 100,000 is attributed to you at year end. The services income isn't.

What Peru expects

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

Peru attributes a controlled foreign entity's low-taxed passive income to you at year end, above set lines, and taxes domiciled people on worldwide income.

Controlled foreign entities

A foreign entity with its own tax personality, more than 50% owned by Peruvian-domiciled taxpayers, falls under Peru's fiscal transparency rules when its passive income is untaxed, or taxed at 75% or less of Peru's rate. Its passive income, such as dividends, interest and royalties, is then attributed to its owners at year end.

When it doesn't apply

Nothing is attributed when the entity's net passive income is 5 UIT or less, PEN 27,500 in 2026, or its passive income is 20% or less of its total income. At 80% or more, all its income counts as passive.

Domicile

Peruvian nationals with a home in Peru are domiciled there, and so are foreigners after more than 183 days in any 12 months. Domiciled individuals are taxed on worldwide income, with foreign income on a scale up to 30%.

Companies

Companies formed in Peru are domiciled there and pay 29.5% on worldwide income. A foreign company is taxed in Peru only through a branch or other permanent establishment, on its Peruvian-source income.

On the record

We form US companies. We aren't Peruvian 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 Peru 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, SUNAT and ownership checks

Keep the registered agent active and track the state's yearly charge. In Peru, report any passive income attributed to you, with your other foreign income.

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.
Peruvian returnsYou and your contadorWe 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 contador before you order.

Bring the owners, where each lives, the operating agreement and the company's expected income by type. Each question is also in Spanish.

Download the checklist for your contador (.txt)
  1. 01
    EN

    Does my US LLC have its own tax personality for Peru, so the fiscal transparency rules can apply?

    ES

    ¿Mi LLC estadounidense tiene personería tributaria propia para el Perú, de modo que pueda aplicarse el régimen de transparencia fiscal internacional?

  2. 02
    EN

    Is any of its income passive, and does an exclusion apply: 5 UIT or 20% of income?

    ES

    ¿Alguno de sus ingresos es renta pasiva, y aplica alguna exclusión: 5 UIT o 20% de los ingresos?

  3. 03
    EN

    How are payments from the company to me taxed?

    ES

    ¿Cómo tributan los pagos que la sociedad me haga?

  4. 04
    EN

    How do I report the LLC and its income to SUNAT?

    ES

    ¿Cómo declaro la LLC y sus rentas ante la SUNAT?

  5. 05
    EN

    Can I credit any US tax against Peruvian tax without a treaty?

    ES

    ¿Puedo aplicar como crédito el impuesto pagado en EE. UU. sin un convenio?

  6. 06
    EN

    Would a SAC serve me better than a US company?

    ES

    ¿Me convendría más una SAC que una sociedad estadounidense?

  7. 07
    EN

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

    ES

    ¿Cómo debo llevar la contabilidad para la declaración estadounidense y mi declaración en el Perú?

Questions

Questions from Peru.

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

Can a Peruvian 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 Peruvian questions are passive income and what you report to SUNAT.

Is there a tax treaty between Peru and the US?

No. US-source dividends, interest and royalties paid to you are withheld at 30% unless a US exemption applies. Pay for work you do in Peru generally isn't US-source income, so nothing is withheld on it.

What are Peru's fiscal transparency rules?

Peru's rules on controlled foreign entities. A foreign entity with its own tax personality, more than 50% owned by Peruvian-domiciled taxpayers, is caught when its passive income is untaxed or taxed at 75% or less of Peru's rate. Its passive income is then attributed to its owners at year end.

When don't the rules apply?

When the entity's net passive income is 5 UIT or less, PEN 27,500 in 2026, or its passive income is 20% or less of its total income. A services business with little passive income usually falls outside them.

Can Peru tax my US company itself?

Only through Peru. Companies formed in Peru are domiciled there and pay 29.5% on worldwide income. A foreign company is taxed in Peru only through a branch or other permanent establishment, on its Peruvian-source income.

How much does a US company from Peru 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 contador's fees, US return preparation and Peruvian 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 Peru?

A Wyoming LLC suits an owner-run business selling to US customers or needing Stripe. 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. Form 5472 is a separate yearly filing, not part of the EIN.

How long does it take from Peru?

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 Peru?

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

Do I need a US company for Stripe in Peru?

For Stripe itself, usually yes. Stripe doesn't list Peru among the countries it supports. A US LLC with an EIN and a US bank account can apply for a US Stripe account, and Stripe can decline.

Do I pay US tax on work I do from Peru?

Generally not. Pay for work you do in Peru 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.

Does BaseAcross file the US and Peruvian 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 Peruvian returns are for you and your contador.

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.

The rules are read from the income tax law as SUNAT publishes it, and the UIT from SUNAT's own table, both in Spanish. Rates come from PwC's Worldwide Tax Summaries. Confirm the current position with your contador 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 plans

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From

Lima

Peru

To

Wyoming

LLC · Cheyenne, WY

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

Launch · $249 + $102.40 Wyoming · Same day