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US LLC vs UK Ltd for Cross-border Sellers

Compare US LLC and UK Limited Company for cross-border e-commerce: formation, taxation, liability, and banking.

USUK

Entity Overview

US LLC

Limited Liability Company with pass-through taxation. No federal tax at entity level for single-member LLC. Popular state: Wyoming, Delaware.

Pros

  • Pass-through taxation
  • No entity-level federal tax
  • Easy formation (online, 1-3 days)
  • Flexible operating agreement

Cons

  • State filing fees vary ($50-500/yr)
  • EIN required for banking
  • Non-resident complexity
  • Annual compliance requirements

Best for: US-focused sellers, non-residents wanting US presence

Cost: Formation $50-500; Annual $50-800 depending on state

Setup: 1-3 business days

UK Ltd

Private Limited Company with corporation tax (25% main rate). Registered at Companies House. Strong reputation for international trade.

Pros

  • Strong international reputation
  • Simple formation via Companies House
  • UK bank account access
  • Gateway to EU market

Cons

  • Corporation tax 25%
  • More reporting requirements
  • Director obligations
  • Confirmation statement annual filing

Best for: UK/EU-focused sellers, building international credibility

Cost: Formation £12-50; Annual accounts + confirmation statement

Setup: 1-3 business days

FAQ

Can a non-resident open a US LLC and UK Ltd?+

Yes to both. US LLC can be formed by non-residents in most states. UK Ltd can be formed by anyone globally via Companies House. Banking may require in-person visit or fintech solutions.

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Updated 2026-08-02