.png)
US LLC for Costa Rican Business Owners: Price, EIN, Stripe
Short answer: Someone who runs a business in Costa Rica and has no US citizenship or residence can be the owner of a US LLC, and All State Tax Resolution, with Sabih Shafi as its IRS Enrolled Agent, files the LLC in Wyoming, requests the EIN without an SSN and handles the yearly IRS forms. For Costa Rica the central point is Stripe: its country list does not include Costa Rica, but it does include the United States. Forming the LLC costs $795 USD, keeping it current with the IRS costs $695 USD a year, and both together cost $1,395 USD.
Key takeaways
Costa Rica is not on Stripe's list of countries, and for businesses outside the list Stripe says payments are not supported yet.
For a US account, Stripe asks for a business registered in the US, even if it operates in another country. An LLC meets that; Stripe decides whether to approve it.
PayPal does list Costa Rica. Its help page carries a general note about cross-border-only services and licensed local partners in some countries, without saying which.
Costa Rica is not on the IRS list of income tax treaties.
Stripe, PayPal and the banks decide for themselves; we prepare the documents.
Facts about Stripe, PayPal and the IRS on this page were checked on their official pages on October 6, 2026.
Can a Costa Rican business owner own a US LLC?
Yes. The IRS treats as a foreign person any individual who is neither a US citizen nor a resident, and an LLC whose only owner is that person follows its own rules. You do not need to live in the United States to form one.
This page does not apply to US citizens or green card holders. If you hold US citizenship or a green card and live in Costa Rica, read our guides on US taxes for Americans in Costa Rica and Costa Rican bank accounts and the FBAR instead.
Stripe and Costa Rica: the list and the documents
Stripe's global page names the countries where it operates; Costa Rica is not among them. For businesses outside a supported country, Stripe says payments are not supported yet. Its help center adds that, to open an account in a country, Stripe must support payments there and you need a legal entity registered in that same country.
The United States is on the list. Stripe explains that a US account for a registered business requires registration in the US, even if the business operates elsewhere. An LLC is a company registered in the US; Stripe decides.
Stripe's documents page has two groups. For businesses that use an EIN (it lists multi-member LLCs, partnerships and corporations), it accepts IRS Letter 147C, the SS-4 confirmation letter, the IRS fax transmission letter or the EIN assistance letter. Single-member LLCs are listed with the group that uses an SSN, where Stripe checks the individual owner, and a passport is required if your country of residence differs from the account's. Either way, the name on the document must match exactly the name registered with the IRS. We prepare your Articles, EIN letter and operating agreement with identical names throughout. Ask us before you apply if you have no SSN or ITIN.
PayPal in Costa Rica
PayPal lists Costa Rica on its country page. Its contract is with PayPal Pte. Ltd., a Singaporean company, and it requires a business to be organized in, operating in or a resident of one of the countries on that page. PayPal's Costa Rica help page carries a general note: in some countries certain services are cross-border only, and receiving money requires linking your account to a licensed local partner. It does not say which countries.
The same page says that for users in Costa Rica a transfer to the local bank account may take up to 7 business days, and that every transfer is subject to review. A US PayPal account for your LLC is PayPal's decision; its terms (in English on the US site) ask for a business organized in, operating in or a resident of the United States.
No treaty: what the IRS says
Costa Rica is not on the list of income tax treaties the IRS publishes. The IRS says that, with no treaty between your country and the United States, you pay tax on income from US sources in the same way and at the same rates shown in the instructions for the applicable US return. How much of your income is US-source depends on your facts.
If Costa Rica requires any reporting for the LLC, a local professional handles it, and we coordinate with them. We give no Costa Rican rules or numbers here.
Where an LLC fits for Costa Rican businesses
The fit is businesses that already bill, or want to bill, US customers: remote services and customer support, tourism and wellness with US guests, coffee and gourmet foods sold online, and professionals who teach or consult over the internet. With an LLC, its EIN and an LLC account at a US bank, if the bank approves it, those customers pay a US company and you receive dollars.
If you plan to store goods in the United States, our guide for foreign sellers comes first: for the IRS, profit from selling inventory in the US is effectively connected income.
Prices: formation, annual compliance and the bundle
Formation, $795 USD: the Wyoming filing fee, registered agent service for year one (Wyoming requires every LLC to have a local agent), an EIN that needs no SSN, the operating agreement (we write it in English or Spanish), a document pack for banks and Stripe, and a 30-minute call with me.
Annual compliance, $695 USD a year: Forms 5472 and 1120 (pro forma), Form 7004 whenever you need an extension, the Wyoming annual report and its license tax, a registered agent every year and deadline alerts.
Bundle, $1,395 USD: formation plus the first year of compliance.
The packages are for an LLC with one owner; with partners the filing changes, so tell me on the call. Delaware or another state can be done on request, at a variable price; Wyoming is what we use by default. See the details on our pricing page.
The four steps, from passport to yearly form
You send us your passport, your home address and what the LLC will do.
We file the papers in Wyoming; with everything in order, the LLC is usually formed in about one business day.
We fax Form SS-4. When the responsible party has no SSN or ITIN, line 7b says "foreign" or N/A, and according to the IRS the EIN generally arrives within 4 business days.
Each year the LLC had a reportable transaction (for example, money you put in or take out), we file Form 5472 with a pro forma Form 1120. If it is not filed on time, the IRS imposes a $25,000 USD penalty.
How we help
My name is Sabih Shafi. As an IRS Enrolled Agent I hold a federal license to represent taxpayers in all 50 states in their dealings with the IRS. I speak Spanish, and my wife is Venezuelan, so I know firsthand how business gets done from Latin America. We talk by phone or video, in English or Spanish.
I form the LLC and ask the IRS for your EIN by fax; no SSN is needed.
Whenever it is due, I file your Form 5472 with the pro forma Form 1120.
Because Costa Rica is not on Stripe's list, I prepare your papers for a US account; Stripe and the banks decide, and I cannot promise approvals.
If the IRS sends you a notice, I can speak for you before the IRS as an Enrolled Agent.
One flat fee, put in writing before we start.
Call or text (323) 900-0305, or book your free 20-minute tax review.
Frequently Asked Questions
Can you use Stripe in Costa Rica?
Stripe's global page does not list Costa Rica among its supported countries. For a US account it asks for a business registered in the US; with an LLC you can apply, and Stripe decides.
What does a US LLC cost for someone in Costa Rica?
Forming the LLC in Wyoming costs $795 USD, and the state fee and a year of registered agent service are already in that price. Keeping it current with the IRS costs $695 USD a year, and both together cost $1,395 USD.
What does PayPal say about receiving money in Costa Rica?
PayPal lists Costa Rica. Its help page says that in some countries receiving money requires a licensed local partner, without saying which, and that moving funds to a local bank can take up to 7 business days. PayPal decides each case.
Do I need an SSN to get an EIN for my LLC from Costa Rica?
If the responsible party has neither an SSN nor an ITIN and is unable to obtain one, Form SS-4 gets "foreign" or N/A on line 7b. Because the IRS online tool needs an SSN or ITIN, ours goes by fax.
Does Costa Rica have a double taxation treaty with the United States?
Not on the IRS list: Costa Rica does not appear among the countries with an income tax treaty. Without a treaty, income from US sources is taxed under the instructions of the applicable return.
Do I have to travel to the United States to open the LLC?
Not to form the LLC or to request the EIN: we work by phone and video. Opening a bank account depends on each bank, and they decide.
General information, not tax advice for your situation.
Related Reading
Talk to an Enrolled Agent
This article is general information, not individual tax advice. If you want to talk through your own IRS or state balance, book a free 20-minute review or call or text us directly.
