Country-specific
Forming a Delaware LLC from Nigeria: tactical 2026 walkthrough
Specific tactical steps for Nigerian founders. NGN volatility, no US tax treaty, Mercury rejection, e-commerce focus.
Banking
Wise Business: high approval. Payoneer: high approval. Mercury: very low approval (most Nigerian apps rejected).
Naira volatility through 2024-2025 makes USD-denominated LLC bank account particularly valuable.
Tax
No US-Nigeria tax treaty. Default 30% withholding rules apply to certain US-source income unless exception applies.
Most pass-through LLC income to Nigerian owners is not subject to US withholding because the owner is treated as the income recipient.
Engage Nigerian tax adviser; absence of treaty makes documentation requirements stricter.
Common business types
E-commerce (Amazon FBA, Shopify, eBay), dropshipping, agency work, content creation monetized via US-dollar platforms (YouTube AdSense, Patreon).
Form your Delaware LLC with Delewarellc
$297 + Delaware state fee, one-time. 8-10 day turnaround. Multilingual founder-led support.
More from the Delewarellc blog
- Delaware LLC vs Wyoming LLC for non-residents: which to choose in 2026
- Stripe Atlas 2025-2026 changes: what changed for non-resident founders
- Form 5472 late filing: how to recover from missed years
- Mercury banking in 2026: non-resident approval reality
- BOI report under the Corporate Transparency Act: 2026 status update