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Start a US company from Ukraine

For Ukrainian founders who need Stripe, a US contracting party or dollar invoicing. Formation and the EIN happen remotely, without an SSN. But Mercury, Relay and Wise's USD accounts don't serve people living in Ukraine, martial-law rules limit sending capital out, and a company you control is a CFC to report. Plan all three first.

Start from Ukraine 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 doesn't open for founders living in Ukraine, and nor do Relay or Wise's USD accounts. Check Payoneer.

The banks, in detail
US tax treaty
In force
Local Stripe
No
Mercury
No
Currency
UAH
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

US law lets you form a US LLC from Ukraine remotely, without an SSN, and the EIN follows the same way. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. Three Ukrainian points come before the order: martial-law rules limit sending capital out, Mercury, Relay and Wise's USD accounts don't serve people living here, and a company you control is a CFC to report each year.

Before you form

Start with whether you need a US company, and how you'd bank it.

  • You may not need a US company

    Freelance work for clients abroad

    Your pay is taxed in Ukraine either way, and a US company you control is a CFC to report. Its banking options from Ukraine are narrow, so it needs a reason.

    US companies for freelancers
  • A Wyoming LLC, if you can bank it

    Card payments from customers abroad

    Stripe doesn't serve Ukraine. A US LLC with a US bank account can apply for a US Stripe account, but Mercury and Relay won't open for founders here.

    Getting access to Stripe
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. Plan how capital moves under martial-law rules, and where the company is effectively managed.

    Raising from US investors
  • A Wyoming LLC, reported as a CFC

    Selling software or games to US customers

    App stores and US buyers often want a US company. Keep its income under the CFC exemptions you rely on, and file the report each year.

    US companies for SaaS

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

Wyoming LLC

Owner-run business with US Stripe, if you can bank it.

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

Delaware C-Corp

Raising from US investors; plan how capital moves.

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 decisions will be made, because Ukraine's effective management rule 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

  • The CFC report, filed with your annual return.
  • The company's financial statements, to show which CFC exemption applies.
  • An apostilled confirmation of any US tax paid, if you claim the treaty credit.
You and your tax adviser

For the State Tax Service

You don't need a Ukrainian company or FOP registration to form a US LLC. 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 Ukraine to a maintained US company.

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

You and your tax adviser

Check the Ukrainian side first

Decide whether you need a US company at all, how you'd fund it under martial-law rules, and which CFC exemption you'd rely on.

You leave this stage with: A funding, banking and CFC plan that fits Ukraine'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 Ukraine

  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
    Payoneer, 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 Ukraine 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–Ukraine income tax treaty is in force.

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

Currency, CFC and tax

Plan the money in, the bank and the CFC report together.

These come from PwC's summaries of Ukraine's Tax Code and of NBU Resolution No. 18, which changes often. They run alongside the US steps below.

  1. Before you fund the company

    You and your bank

    Under martial-law currency rules (NBU Resolution No. 18), sending money to invest in your own foreign company is still restricted, and the rules change often. The August 2026 easing raised monthly limits for individuals, to UAH 200,000, for buying currency and some payments abroad, so ask your bank which route it will accept.

  2. Each year, with your return

    You and your tax adviser

    File the CFC report for a foreign company you control. Its profit is exempt if total CFC income is EUR 2 million or less, or under the treaty test.

  3. If no exemption applies

    You

    Your share of the profit is taxed at 18%, or 9% if it's paid out to you before the report.

  4. When you're paid

    You

    Dividends from the company at 9%, other foreign income at 18%, and the 5% military tax on top.

  5. When you decide where it's run

    You and your tax adviser

    A foreign company effectively managed in Ukraine pays Ukrainian corporate tax, though not on its foreign income.

Worked example

The CFC test, worked through

This is an illustration, not advice. Your adviser checks the thresholds against the company's accounts.

  1. Your US company has EUR 400,000 of income in the year, and it's your only CFC.

  2. That's under EUR 2 million, so its profit is exempt under the CFC rules. You still file the CFC report.

  3. If income passes EUR 2 million and more than half is passive, with little tax paid, the exemption needs another test.

  4. With none met, your share of the profit is taxed at 18%, or 9% if paid out before the report.

Good to know

Until six months after martial law ends, missing or late CFC reports carry no penalties. The report is still due.

What Ukraine expects

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

Ukraine taxes residents on worldwide income at 18% plus the 5% military tax, and a US company you control is a CFC to report each year. Martial-law rules limit sending capital out.

Martial-law currency rules

Under martial-law currency rules (NBU Resolution No. 18), sending money from Ukraine to invest in your own foreign company is still restricted, and the rules change often. The August 2026 easing raised monthly limits for individuals, to UAH 200,000, for buying currency and some payments abroad, so ask your bank which route it will accept before you fund the LLC.

Sources

Income from anywhere

Residents are taxed on worldwide income at 18%, plus a 5% military tax since 1 December 2024. Dividends from a foreign company are taxed at 9%.

Sources

Controlled foreign company

If you hold more than 50% of a foreign company, it's your CFC. You file a CFC report with your annual return, and its profit is taxed unless an exemption applies, such as total CFC income of EUR 2 million or less.

Sources

Where it is run

Since 1 January 2022, a foreign company with its effective management in Ukraine pays Ukrainian corporate tax, though not on its foreign income.

Sources

Residence and credit

You're resident if your home or centre of vital interests is in Ukraine, or after 183 days there. Foreign tax is credited only under a treaty, with an apostilled confirmation, up to 18%, and never against the military tax.

Sources

On the record

We form US companies. We aren't Ukrainian 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 Ukraine 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
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.
Ukrainian CFC report and returnYou 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, how you'd fund the company, the expected income and how much of it is passive. Each question is also in Ukrainian.

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

    Would the US company be my controlled foreign company, and which exemption applies: total income under EUR 2 million, or the treaty test?

    UA

    Чи буде американська компанія моєю контрольованою іноземною компанією (КІК), і яке звільнення застосовується: сукупний дохід до 2 млн євро чи умова щодо країни з договором?

  2. 02
    EN

    How and when do I file the CFC report, and what must I notify the tax office about?

    UA

    Як і коли подавати звіт про КІК, і про що потрібно повідомити податкову?

  3. 03
    EN

    Under NBU Resolution No. 18, can I fund the company from Ukraine at all, and how?

    UA

    Чи можу я, згідно з Постановою НБУ № 18, взагалі профінансувати компанію з України, і як саме?

  4. 04
    EN

    Would the company's effective management be in Ukraine, making it a corporate tax payer here?

    UA

    Чи вважатиметься, що ефективне управління компанією здійснюється в Україні, і чи стане вона тут платником податку на прибуток?

  5. 05
    EN

    How are my pay and dividends from the company taxed, including the 5% military tax?

    UA

    Як оподатковуються моя винагорода та дивіденди від компанії, включно з військовим збором 5%?

  6. 06
    EN

    Should I work as a registered private entrepreneur (FOP), and how would payments from the company be taxed?

    UA

    Чи варто мені працювати як ФОП, і як оподатковуватимуться платежі від компанії?

  7. 07
    EN

    How do I claim credit for any US tax, and where do I get the apostilled confirmation?

    UA

    Як зарахувати сплачений у США податок і де отримати підтвердження з апостилем?

Questions

Questions from Ukraine.

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

Can a Ukrainian resident own a US LLC?

US law allows it, and formation and the EIN happen remotely, without an SSN. Three Ukrainian points come first. Martial-law rules limit sending capital out, a company you control is a CFC to report, and Mercury, Relay and Wise's USD accounts don't serve people living in Ukraine.

Can I send money from Ukraine to fund the company?

Under martial-law currency rules (NBU Resolution No. 18), sending money from Ukraine to invest in your own foreign company is still restricted, and the rules change often. The August 2026 easing raised monthly limits for individuals, to UAH 200,000, for buying currency and some payments abroad, so ask your bank which route it will accept before you fund the LLC.

Is my US company a controlled foreign company?

If you hold more than 50% of it, yes, or more than 10% when Ukrainians together hold 50% or more. You file a CFC report with your annual return. During martial law, and for six months after, there are no penalties for late or missing CFC reports.

Will Ukraine tax the company's profit before I take it out?

Not if an exemption applies. One is total CFC income of EUR 2 million or less a year. Another is a treaty country plus an effective tax rate of 13% or more, or passive income of 50% or less. Otherwise your share of profit is taxed at 18%, or 9% if paid out before the report.

How much does a US company from Ukraine 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 the Ukrainian CFC report 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 Ukraine?

A Wyoming LLC usually suits an owner-run business selling to US customers. A Delaware C-Corp suits raising from US investors. Either way, it's a CFC if you control it. 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 Ukraine?

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 and payment providers set their own review times, and the bank is the hard part from Ukraine. These are estimates, not promises.

Can I open a Mercury account from Ukraine?

No, not while you live in Ukraine. Ukraine is on Mercury's list of countries it doesn't serve, and the list goes by where you live, not your passport. Relay names Ukraine too.

Which bank can a US company run from Ukraine use?

Wise gives no USD account details to founders living in Ukraine. Payoneer serves Ukrainian private entrepreneurs and companies on its Ukrainian-language site, so check whether it will open an account in your US company's name. Each provider reviews the business.

Do I need a US company for Stripe in Ukraine?

For Stripe itself, usually yes. Stripe doesn't list Ukraine 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 Ukraine?

Generally not. Pay for work you do in Ukraine is generally not US-source income, so a single-owner LLC with no US office or staff often owes no US income tax on it. It still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.

How is money I take from the company taxed in Ukraine?

Dividends from a foreign company are taxed at 9%, and other foreign income at 18%. The 5% military tax applies on top, since 1 December 2024. Foreign tax can't be credited against the military tax.

Is there a US–Ukraine tax treaty?

Yes, it's in force. It exempts interest from US withholding and caps dividends at 15%, or 5% for a qualifying company shareholder, and royalties at 10%. Ukraine credits US tax only with an apostilled confirmation from the IRS, up to 18%.

Does BaseAcross file the US and Ukrainian 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. The CFC report and your Ukrainian return 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.

Ukraine

United States (IRS, Treasury and FinCEN)

Banks and payments

States

Ukraine's rules are read from PwC's Worldwide Tax Summaries, a professional summary of the Tax Code and of NBU Resolution No. 18, which the NBU amends often. Confirm the current position with your bank and adviser before acting.

Europe

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.

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Kyiv

Ukraine

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Wyoming

LLC · Cheyenne, WY

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

Launch · $249 + $102.40 Wyoming · Same day