US LLC from Brazil
Country guide · 5 facts on file · latest source check 2026-09-09
Form FS-04 · Country dossier: BRBrazil · Not a government filing
Before forming a US LLC from Brazil, include the proposed ownership in a review of your foreign assets. Brazil has a separate CBE declaration with asset-based reporting thresholds.
Before you pay for formation
Will my foreign assets trigger a CBE declaration?
The annual CBE declaration uses the total value of covered foreign assets at December 31 and a published reporting threshold. Being below that threshold can remove this declaration requirement; it does not establish that foreign income is tax-free.
Your next check
Inventory your foreign assets and ask a Brazilian adviser which CBE and other foreign-company reporting obligations would apply.
Source: Brazilian government, Declaration of Brazilian Capital Abroad service. Checked 2026-09-09.
- US tax treatyNoneVerified 2026-08-27
Brazil has no income tax treaty with the United States: Brazil does not appear on the IRS treaty list. Double-tax outcomes depend entirely on each country's domestic credit rules.
Source: IRS, United States income tax treaties A to Z
- Stripe (domestic)Fully supportedVerified 2026-08-27
Brazil is on Stripe's fully supported country list, so a Brazilian company can take Stripe payments directly. If Stripe access is your only reason for a US LLC, you do not need one.
Source: Stripe, global availability page
- US fintech bankingCheck application requirementsVerified 2026-08-27
Brazil is not on Mercury's prohibited-countries list, and Wise supports Brazil-resident users (with some Brazil-specific product restrictions). Check all provider requirements before applying; absence from a prohibited-country list does not guarantee account approval.
Source: Mercury prohibited-countries policy; Wise eligibility list
- Central Bank declarationCBE filing above US$1MVerified 2026-08-27
Brazilian residents holding foreign assets worth US$1 million or more on December 31 must file the Central Bank's CBE declaration (quarterly above US$100 million). Most new founders are far below the threshold, but know it exists as you grow.
Source: gov.br, Declaração de Capitais Brasileiros no Exterior service page
- Offshore profits tax2023 law: get adviceSourced 2026-08-27
Brazil overhauled taxation of residents' offshore companies in late 2023 (Lei 14.754). Profits of controlled foreign entities can be taxed annually whether or not distributed. The mechanics are firmly in tax-adviser territory before you form.
Source: Lei 14.754/2023 (secondary corroboration; statute text pending)
Questions from the Brazil desk
Filed under: BR · not legal or tax advice
Will my foreign assets trigger a CBE declaration?
The annual CBE declaration uses the total value of covered foreign assets at December 31 and a published reporting threshold. Being below that threshold can remove this declaration requirement; it does not establish that foreign income is tax-free.
Can Brazilian founders own a US LLC?
The IRS says most states do not restrict LLC ownership and allow foreign owners. Check the chosen state's rules, the owners and the proposed activity. Formation does not establish bank approval, immigration rights or permission to fund an overseas investment from Brazil.
Does Brazil have a tax treaty with the United States?
Brazil has no income tax treaty with the United States: Brazil does not appear on the IRS treaty list. Double-tax outcomes depend entirely on each country's domestic credit rules.
What does a US LLC cost from Brazil?
State fees differ by hundreds of dollars across the 51 US jurisdictions and change often, so we never quote them in prose. The True Cost Calculator shows every state's filing fee, recurring fees, listed one-time fees, and a 3-year formation-scenario total, each figure dated and checked against the state's official schedule.
Does a US LLC change my taxes in Brazil?
Forming a US LLC does not by itself determine your tax residence or remove obligations where you live or operate. Ask an adviser in Brazil which reporting and tax rules apply to your ownership, agreement and activities.
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