Skip to main content

Country guide · Uruguay

Form a US LLC as an Uruguayan citizen

Last updated: August 2026

Bottom line

Form a US LLC as an Uruguayan citizen is straightforward once the Uruguay paperwork is in order. As a Hague Convention member, Uruguay issues a single apostille that the US recognizes without further legalization. Tax treaty: None. No US-Uruguay income tax treaty. Default 30% US withholding on US-source passive income unless effectively-connected.

Uruguay’s territorial regime + US LLC is a clean combination for US-source online revenue. Stay tax-compliant in both jurisdictions. This is the country-specific guide for Uruguayan 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 Uruguayan citizens need to form a US LLC

Apostille

Ministerio de Relaciones Exteriores

~1 weeks, ~USD 20. As a Hague Convention member, Uruguay issues a single apostille that the US recognizes without further legalization.

Banking flow

Uruguayan residents open Mercury remotely. USD-friendly local banks (Itaú UY, BBVA UY) accept Mercury inflows; Prex digital bank works for small flows.

Timezone

UTC-3, 2 hours ahead of IRS Austin. IRS Austin is on UTC-6 / Asunción Migración on UTC-3.

Country-specific note

Common: Uruguayan online founders billing US customers who need an ITIN + Mercury to anchor USD revenue and reduce currency exposure.

Tax treaty: None. No US-Uruguay income tax treaty. Default 30% US withholding on US-source passive income unless effectively-connected.

Questions Uruguayan citizens ask about us llc formation

How long does the apostille take for Uruguayan citizens? +

1 weeks through Ministerio de Relaciones Exteriores, at roughly USD 20. As a Hague Convention member, Uruguay issues a single apostille that the US recognizes without further legalization.

How do Uruguayan-resident clients usually handle banking with their US LLC? +

Uruguayan residents open Mercury remotely. USD-friendly local banks (Itaú UY, BBVA UY) accept Mercury inflows; Prex digital bank works for small flows.

Do Uruguayan citizens get US tax treaty benefits on an LLC? +

No, there is currently no US-Uruguay 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, Uruguayan citizen

See the full procedural sequence on the canonical US LLC formation page, or jump straight to the apply form.

Form your LLC
Chat with Alex