Country guide · Brazil
Form a US LLC as a Brazilian citizen
Last updated: August 2026
Bottom line
Form a US LLC as a Brazilian citizen is straightforward once the Brazil paperwork is in order. As a Hague Convention member, Brazil issues a single apostille that the US recognizes without further legalization. Tax treaty: None. No US-Brazil income tax treaty in force; treaty negotiations ongoing. Default 30% US withholding on US-source passive income.
Receita Federal CFC rules apply to Brazilian-resident LLC owners, structure carefully. The LLC is for US-client revenue; do not pretend it makes you non-Brazilian for tax. This is the country-specific guide for Brazilian citizens to form a us llc, apostille, banking, and treaty notes that change by jurisdiction. For the canonical procedural sequence (the steps everyone follows regardless of citizenship), see the main US LLC formation page.
A Wyoming or Delaware LLC is the cleanest holding entity for a non-resident founder. No state income tax, no minimum capital, no resident director requirement. The whole setup runs remote: file Articles online, fax Form SS-4 for the EIN, open Mercury for banking. The catch is the annual Form 5472 filing, miss it and the penalty is USD 25,000.
What Brazilian citizens need to form a US LLC
Apostille
Cartório de Notas (notary public)
~1 weeks, ~USD 25. As a Hague Convention member, Brazil issues a single apostille that the US recognizes without further legalization.
Banking flow
Brazilian residents open Mercury remotely with CPF + passport. PIX-to-USD bridge via Wise or Mercury direct USD wires to Nubank/Itaú is the standard flow.
Timezone
UTC-3 (BRT), 2 hours ahead of IRS Austin. IRS Austin is on UTC-6 / Asunción Migración on UTC-3.
Country-specific note
Common: Brazilian creators on YouTube, Twitch, Patreon, US royalty withholding is 30% by default; an ITIN + W-8BEN documents Brazilian residency and may apply other-country planning.
Tax treaty: None. No US-Brazil income tax treaty in force; treaty negotiations ongoing. Default 30% US withholding on US-source passive income.
Questions Brazilian citizens ask about us llc formation
How long does the apostille take for Brazilian citizens? +
1 weeks through Cartório de Notas (notary public), at roughly USD 25. As a Hague Convention member, Brazil issues a single apostille that the US recognizes without further legalization.
How do Brazilian-resident clients usually handle banking with their US LLC? +
Brazilian residents open Mercury remotely with CPF + passport. PIX-to-USD bridge via Wise or Mercury direct USD wires to Nubank/Itaú is the standard flow.
Do Brazilian citizens get US tax treaty benefits on an LLC? +
No, there is currently no US-Brazil income tax treaty in force. US-source passive income is generally subject to 30% backup withholding unless effectively-connected to a US trade or business. Effectively-connected income lets you file Form 1040-NR and pay graduated rates instead.
Form your LLC, Brazilian citizen
See the full procedural sequence on the canonical US LLC formation page, or jump straight to the apply form.
Form your LLCKeep going
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Stay Compliant
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Banking
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