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Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK
For Ukrainian Citizens

Open a US LLC from Ukraine

Register an LLC remotely from Kyiv, Lviv, Odesa, or any other Ukrainian city. The US-Ukraine tax treaty is active — favorable dividend rates. The full process in 4-6 weeks.

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TL;DR

Ukrainian citizens can open a company in the US entirely remotely. In brief: • Not needed: a US visa, a Green Card, a trip to the US, or having an SSN • Needed: a Ukrainian international passport, Telegram for communication, and a bank card to pay the state fee • Timeline: 4-6 weeks from the first conversation to a ready company with a bank account • Cost: from $250 (my work) + $50-500 (state fee) + $100-200 per year (registered agent in the state) • Which state is best: Wyoming ($100 + $60/year, names are not published), Delaware ($90 + $300/year, the recognized standard), Florida ($125 + $138/year, no state income tax) • The 1994 US-Ukraine tax treaty is in effect — the tax on dividends is reduced from 30% to 5-15% • Bank account: Mercury, Wise, Relay — opened in 1-3 days after receiving the company's tax number
📅 Updated: May 20, 2026
Important for Ukrainian residents · 2026

CFC Report (КИК) — mandatory for Ukrainian residents with a stake in a US LLC

If you are a Ukrainian tax resident (center of vital interests in Ukraine or >183 days per year in the country) and own ≥25% of a US LLC (or ≥10% jointly with another Ukrainian who owns ≥50%) — you are a CFC CONTROLLER under Art. 39².1.2 of the Tax Code of Ukraine. That means: file the Controlled Foreign Company Report annually by May 1 (together with the asset and income declaration). Penalty for non-filing — 268,400 UAH (~$6,400). A default single-member LLC does not pay federal corporate tax → Type A exemption fails → you pay 18% PIT + 1.5% military levy in Ukraine on undistributed profit. C-Corp election (Form 8832) changes the picture completely: the LLC starts paying 21% federal tax → Type A activates → Ukrainian tax = 0 (on undistributed profit). The calculator below will show exact numbers for your situation.
Report deadline
May 1
together with the annual income declaration
PIT + military levy
19.5%
on undistributed profit (without exemption)
Penalty for non-filing
268,400 UAH
~$6,400 — 100 subsistence minimums
Calculate your tax in 2 minutes
The calculator shows: whether you're a controller, whether Type A/B exemption applies, exact PIT + military levy amount in UAH and USD.
CFC Calculator

Why Ukrainians Open a Business in the US

Since 2022, the flow of Ukrainians opening a company in the US has grown sharply. The main reasons: 1. Stripe and PayPal don't work directly with Ukrainian sole proprietors (FOP). A US company solves this problem — Stripe accepts it right away. 2. Protection from currency fluctuations and sanctions. Money is held in dollars in an American bank. 3. Access to the US market — you can work with American clients and sell on Amazon, Etsy, and eBay without intermediaries. 4. Tax benefit. A Ukrainian sole proprietor pays a 5% flat tax + 22% unified social contribution (ESV). A US company is sometimes more advantageous (especially if the business has no physical presence in the US). 5. Worldwide recognition. European and Asian partners are more willing to work with a US company than with a Ukrainian sole proprietor. 6. The US-Ukraine tax treaty (from 1994) is in effect — it protects against double taxation and reduces the tax on dividends. I've worked with clients from Kyiv, Lviv, Odesa, Kharkiv, and Dnipro, as well as those who relocated to Poland, the Czech Republic, and Germany. The process is streamlined; I prepare the documents in 2-3 weeks.

What Documents You Need

The minimum package: • Ukrainian international passport (biometric) — a photo of the first page and the page with your signature. An internal passport won't work for American banks. • The address where you live — in Ukraine or in the country you relocated to (Poland, the Czech Republic, Germany). It's used in the company documents and for the bank. It can be your home address or a relative's address. • A selfie with your passport — a standard requirement for identity verification at the bank (Mercury, Wise). • Proof of source of funds (if you plan to deposit more than $10,000) — a statement from your bank for the last 3-6 months. It's needed for anti-money-laundering checks. • A business description — what you plan to do through the company. In English, 2-3 sentences. It's used in the formation documents and when opening the bank account. What's not needed: a military ID, a diploma, documents from Russia, or certified translations. If documents are in Ukrainian — I'll help with translation.

The US-Ukraine Tax Treaty Is in Effect

The Convention for the Avoidance of Double Taxation between the US and Ukraine was signed in 1994 and has been in effect since 2000. It continues to operate in 2026 despite the war and sanctions. The US has not suspended the treaty with Ukraine (unlike the treaties with Russia and Belarus). What this gives a Ukrainian citizen who owns a US company: • The tax on dividends is reduced from 30% (the standard rate) to 5% (for major shareholders with a stake of 10% or more) or 15% (for everyone else) • The tax on interest is reduced from 30% to 0% (for most types) • The tax on royalties — reduced to 10% • Protection from double taxation — taxes paid in the US are credited against Ukrainian taxes • A pension from the US is taxed only in the country of residence (Ukraine) To take advantage of the benefits: 1) Submit a W-8BEN form when opening an account at a brokerage or bank, 2) Cite the treaty article on the 1040-NR return at the annual filing. I help with the proper preparation of the W-8BEN and the treaty-application claim — this is often skipped, and people lose the savings.

The Process of Opening an LLC from Ukraine

The full process from the first consultation to a working LLC with a bank account — 4-6 weeks.

1

Free conversation (30 minutes)

A Zoom or Telegram call. We discuss your business, client volume, and plans for the year. We choose a suitable state (Wyoming, Delaware, or Florida — the most popular among Ukrainians). We agree on price and timeline.

2

Preparing documents (1 week)

You upload to a secure file exchange: passport, selfie, address, business description. I prepare the formation documents (in Russian and English), the application for the company's tax number, and the application for a personal ITIN if needed.

3

Registering the company and tax number (2-3 weeks)

I file the formation documents online with the state agency. In parallel, I submit the application to the IRS to obtain the company's tax number. The company is registered in 1-3 days (in Wyoming) or 7-14 days (in Delaware). The tax number arrives in 10-14 business days.

4

Opening a bank account (1-3 days)

After receiving the company's tax number, we open an account at Mercury (the most popular among Ukrainians), Wise Business (accounts in different currencies), or Relay. We fill out the application and attach the company documents and the Ukrainian passport. Approval — 1-3 business days.

5

Handover of access and training

I hand over all logins and passwords, the company documents, and the letter from the IRS. We have a 30-minute call where I show how to use the bank, how to pay the annual fees, and when to file the Annual Report. Optionally — a year of continued support ($150/month).

General Page on Opening an LLC
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FAQ — Opening an LLC from Ukraine

The main questions from Ukrainian entrepreneurs about opening a US LLC

No, physical presence is not required. The entire process is done remotely: documents through a secure portal, signatures through DocuSign, the EIN obtained by fax from Ukraine, and the bank account opened online through Mercury/Wise. Many of my Ukrainian clients have never been to the US and opened an LLC while sitting in Kyiv or Lviv. If you're in Poland, the Czech Republic, or Germany — the process is the same.
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Ready to Open an LLC from Ukraine?

Book a 30-minute consultation via Telegram — we'll discuss your business, choose a state, and agree on the process.

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