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Stripe doesn't take Peruvian businesses, so a US company is often how founders here get it.
From Peru · The Americas
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 detailYou 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
Wyoming LLC
Owner-run business that needs Stripe or sells to US customers.
Delaware C-Corp
Raising from US investors.
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
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
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
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.
You choose; BaseAcross checks
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.
BaseAcross files; the state approves
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.
BaseAcross
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.
BaseAcross prepares; the IRS issues
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.
You apply; the providers review
Start with Mercury or Wise Business, which both serve founders living in Peru. Use the same names, addresses and business description everywhere.
You leave this stage with: An approved account, if a provider accepts the application.
You, your US preparer and your contador
Keep the company's books, with passive income split out. Put Form 5472 and your Peruvian return on one calendar.
You leave this stage with: A yearly calendar with someone responsible for each filing.
Plan the wait
Published service estimates and prerequisites for a Wyoming company from Peru
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
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.
What a Wyoming LLC costs from Peru, line by line, and what to budget for outside our plans.
Included in both plans
The registered agent renews with the plan. Operate adds its published business tools and bookkeeping. Neither plan files your tax returns in either country.
Launch
To start, before optional extras
$351.40
OperateBilled yearly
To start, before optional extras
$2,490.40
Optional extras are priced before you order, such as filing ahead of our next batch for $39. See full pricing.
$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 serviceArrange 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 responsibilitiesQuote from your contador
Whether the transparency rules apply and what you file depend on your circumstances.
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-onsThe $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 Peru, check your card's exchange rate and fees.
Use the first-year cost calculator to compare plans and optional tools. Then add your contador'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
What changes because you live here
1 of 4: The tax treaty
The tax treaty
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
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.
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.
You
Its net passive income is attributed to you, unless it's 5 UIT or less, or 20% or less of its income.
You and your contador
Foreign income is taxed on a scale up to 30%.
Worked example
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.
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.
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.
Royalties are 25% of its income, above the 20% line, and PEN 100,000 is above 5 UIT, PEN 27,500 in 2026.
So the PEN 100,000 is attributed to you at year end. The services income isn't.
What Peru expects
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.
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.
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.
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 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
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 1120Keep 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.
| 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. |
| Peruvian returns | You and your contador | 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
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)Does my US LLC have its own tax personality for Peru, so the fiscal transparency rules can apply?
¿Mi LLC estadounidense tiene personería tributaria propia para el Perú, de modo que pueda aplicarse el régimen de transparencia fiscal internacional?
Is any of its income passive, and does an exclusion apply: 5 UIT or 20% of income?
¿Alguno de sus ingresos es renta pasiva, y aplica alguna exclusión: 5 UIT o 20% de los ingresos?
How are payments from the company to me taxed?
¿Cómo tributan los pagos que la sociedad me haga?
How do I report the LLC and its income to SUNAT?
¿Cómo declaro la LLC y sus rentas ante la SUNAT?
Can I credit any US tax against Peruvian tax without a treaty?
¿Puedo aplicar como crédito el impuesto pagado en EE. UU. sin un convenio?
Would a SAC serve me better than a US company?
¿Me convendría más una SAC que una sociedad estadounidense?
How should I keep records for the US return and my Peruvian return?
¿Cómo debo llevar la contabilidad para la declaración estadounidense y mi declaración en el Perú?
Questions
If yours is not here, email us at hello@baseacross.com before you order.
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.
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.
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 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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.
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