Country dossier · 4 facts on file · audited 2026-08-27
Form FS-04 · Country dossier: NGNigeria · Not a government filing
Nigeria is one of the clearest cases for a US LLC: Stripe does not onboard Nigerian businesses directly, and several US fintech banks exclude Nigeria-resident founders. A US company opens the payment rails — but the banking step needs more care from Nigeria than from almost anywhere else, so check provider eligibility lists before you file anything.
Nigeria has no income tax treaty with the United States — Nigeria does not appear on the IRS treaty list. Your Nigerian tax obligations are unaffected by where the company is registered.
Source: IRS — United States income tax treaties A to Z
Nigeria appears on Stripe's country list only as an "extended network" country served through Paystack — standard Stripe onboarding is not available to Nigeria-registered businesses. This is the gap a US LLC closes.
Source: Stripe — global availability page
Mercury's published policy prohibits accounts for founders living in Nigeria, and Wise does not let Nigeria-resident users hold balances. Confirm any provider's current Nigeria policy before forming — this is the step that decides whether the whole structure works for you.
Source: Mercury prohibited-countries policy; Wise eligibility list
Wise sends to personal and business bank accounts in Nigeria (NGN). Under CBN's 2024 money-transfer guidelines, international remittances pay out in naira at prevailing market rates rather than in US dollars.
Source: Wise supported-currencies list; CBN revised IMTO guidelines (corroborated)
Filed under: NG · not legal or tax advice
Yes. Forming and owning a US LLC requires no US citizenship, residency, visa, or visit — you file online from Nigeria and appoint a registered agent in your chosen state. The wizard walks the exact steps for non-US founders.
Nigeria has no income tax treaty with the United States — Nigeria does not appear on the IRS treaty list. Your Nigerian tax obligations are unaffected by where the company is registered.
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, and a 3-year total, each figure dated and checked against the state's official schedule.
No US entity removes your home-country obligations: you remain a Nigeria tax resident, and local rules on foreign companies apply on top of the US side. Treat the dossier above as a map of what to ask a licensed adviser in Nigeria — not as advice.