Country guide · Portugal
Form a US LLC as a Portuguese citizen
Last updated: August 2026
Bottom line
Form a US LLC as a Portuguese citizen is straightforward once the Portugal paperwork is in order. As a Hague Convention member, Portugal issues a single apostille that the US recognizes without further legalization. Tax treaty: US-Portugal treaty (1994) caps dividend withholding at 5·15% and royalty withholding at 10%.
NHR + US LLC stack works well if structured before NHR application. The order matters; do not retrofit. This is the country-specific guide for Portuguese 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 Portuguese citizens need to form a US LLC
Apostille
Procuradoria-Geral da República
~1·3 weeks, ~USD 20. As a Hague Convention member, Portugal issues a single apostille that the US recognizes without further legalization.
Banking flow
Portuguese residents open Mercury remotely. SEPA to Millennium/Caixa is reliable; ActivoBank and Revolut PT also accept Mercury inflows cleanly.
Timezone
UTC+0 (GMT), 5 hours ahead of IRS Austin. IRS Austin is on UTC-6 / Asunción Migración on UTC-3.
Country-specific note
Common: Portuguese freelancers with US clients, especially under the NHR regime, who need an ITIN to claim treaty-rate US withholding.
Tax treaty: US-Portugal treaty (1994) caps dividend withholding at 5·15% and royalty withholding at 10%.
Questions Portuguese citizens ask about us llc formation
How long does the apostille take for Portuguese citizens? +
1·3 weeks through Procuradoria-Geral da República, at roughly USD 20. As a Hague Convention member, Portugal issues a single apostille that the US recognizes without further legalization.
How do Portuguese-resident clients usually handle banking with their US LLC? +
Portuguese residents open Mercury remotely. SEPA to Millennium/Caixa is reliable; ActivoBank and Revolut PT also accept Mercury inflows cleanly.
Do Portuguese citizens get US tax treaty benefits on an LLC? +
US-Portugal treaty (1994) caps dividend withholding at 5·15% and royalty withholding at 10%.
Form your LLC, Portuguese 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
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.