Country guide · Costa Rica
Form a US LLC as a Costa Rican citizen
Last updated: August 2026
Bottom line
Form a US LLC as a Costa Rican citizen is straightforward once the Costa Rica paperwork is in order. As a Hague Convention member, Costa Rica issues a single apostille that the US recognizes without further legalization. Tax treaty: None. No US-Costa Rica income tax treaty. Default 30% US withholding on US-source passive income unless effectively-connected.
Costa Rica’s territorial regime + US LLC pairs well for online founders. Hacienda is comfortable with foreign-entity ownership if structured transparently. This is the country-specific guide for Costa Rican 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 Costa Rican citizens need to form a US LLC
Apostille
Ministerio de Relaciones Exteriores
~1 weeks, ~USD 25. As a Hague Convention member, Costa Rica issues a single apostille that the US recognizes without further legalization.
Banking flow
Costa Rican residents open Mercury remotely. USD outbound to BAC/BCR is reliable; Wise CRC rails are competitive.
Timezone
UTC-6, 1 hour behind IRS Austin. IRS Austin is on UTC-6 / Asunción Migración on UTC-3.
Country-specific note
Common: Costa Rican creators and consultants with US payors who need an ITIN to file Form 1040-NR and document non-US residency.
Tax treaty: None. No US-Costa Rica income tax treaty. Default 30% US withholding on US-source passive income unless effectively-connected.
Questions Costa Rican citizens ask about us llc formation
How long does the apostille take for Costa Rican citizens? +
1 weeks through Ministerio de Relaciones Exteriores, at roughly USD 25. As a Hague Convention member, Costa Rica issues a single apostille that the US recognizes without further legalization.
How do Costa Rican-resident clients usually handle banking with their US LLC? +
Costa Rican residents open Mercury remotely. USD outbound to BAC/BCR is reliable; Wise CRC rails are competitive.
Do Costa Rican citizens get US tax treaty benefits on an LLC? +
No, there is currently no US-Costa Rica 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, Costa Rican citizen
See the full procedural sequence on the canonical US LLC formation page, or jump straight to the apply form.
Form your LLCKeep going
The rest of the playbook
Most BCA clients stack two or three of these.
Residency
Get Paraguay permanent residency in 21 days
Reasonable tax base, no minimum stay requirement, and a path to cédula + RUC for international banking and contracts.
US Credit
Build US credit with an ITIN. No SSN required
Form W-7 → ITIN → Capital One Quicksilver Secured → 5 months → unsecured Discover. The decoded path most CPAs miss.
Real Estate
Invest in Bali leasehold real estate safely
Why leasehold beats nominee freehold for foreigners, the due-diligence checklist, and realistic 4·9% net yields.
Stay Compliant
Stay compliant with Form 5472, BOI, and annual filings
The annual cadence that keeps your non-resident LLC out of USD 25,000 IRS penalties and in good standing.
Banking
Open bank accounts in Georgia and Panama, 100% remotely
Official SOLO (Bank of Georgia) and Towerbank partner. Passport to start, video call to activate, tax ID added later, no flights required.