US LLC for Founders in Pakistan: Formation, EIN and Banking (2026)

• No U.S. citizenship/residency required to own a U.S. LLC. HIGH
• EIN with no SSN/ITIN via SS-4 line 7b "Foreign". HIGH, IRS
• Mercury is PROHIBITED for Pakistan residents (Mercury's own list). Use Wise/Payoneer. HIGH
• A US–Pakistan income-tax treaty exists; application depends on your facts. HIGH, IRS treaty list
• A foreign-owned U.S. disregarded entity has no income tax return filing requirement of its own, but must still file a pro forma Form 1120 with Form 5472 attached by that Form 1120's due date.[1]Internal Revenue Service, Instructions for Form 5472 (12/2024)
• SBP foreign-exchange and FBR foreign-income rules NEEDS LOCAL EXPERT REVIEW.

Pakistani freelancers and IT/software-export agencies use a U.S. LLC to bill U.S. clients in USD, present a credible U.S. company, and access payment rails where local options are limited. Upwork/Fiverr and direct-client work are the most common cases.

This is the point copy-paste guides get wrong. Mercury's prohibited-countries list includes Pakistan, so it is not a realistic default. The workable routes are Payoneer (widely used by Pakistani freelancers) and Wise Business (real U.S. routing/account numbers, but tougher KYC lately). Neither guarantees approval; keep your documentation consistent.

Whether and how a Pakistani resident may hold a foreign company and remit funds home intersects with State Bank of Pakistan (SBP) foreign-exchange regulations, and foreign-source income may have FBR implications. The answer turns on facts a guide cannot see. NEEDS LOCAL EXPERT REVIEW. Confirm with a Pakistani tax consultant.

File SS-4 with "Foreign" on line 7b; apply by fax or the international phone line. See the EIN guide. Timing varies; not guaranteed.

Stripe is limited locally, which is a key reason founders route through a U.S. entity. A U.S. LLC + EIN + a Wise/Payoneer U.S.-style account improves readiness, approval is never guaranteed.

Formation plus registered agent in USD, and the ongoing state cost depends on the state. Wyoming charges an annual report license tax of $60 or two-tenths of one mill on the dollar of assets located in Wyoming, whichever is greater, due the first day of the anniversary month of formation.[2]Wyoming Secretary of State, Annual Report and License Tax Rules Every domestic and foreign Delaware LLC owes a flat $400 annual tax, due on or before June 1, and files no annual report.[3]State of Delaware, Delaware Code, 6 Del. C. § 18-1107(b) Convert to PKR at the current rate and show a live FX note. (FX MEDIUM.)

Form the LLC → get the EIN → open Payoneer/Wise → invoice U.S. clients in USD → file Form 5472 annually → confirm SBP/FBR treatment with a local advisor.

You can form the U.S. LLC; just don't plan on Mercury. Use Payoneer/Wise, keep clean records, file Form 5472 each year, and get a Pakistani advisor to confirm SBP/FBR handling.

SBP: State Bank of Pakistan. FBR. Federal Board of Revenue. EIN / Form 5472 / ECI, see the federal guides. KYC, identity checks.