US LLC tax calendar 2026-2027: every deadline, what it costs, the penalty and the source that says so.

• Income Tax Sworn Return, Individuals and Undivided Estates: FY2025. Official filing and payment date: August 27, 2026 (RG 5876/2026 AFIP/ARCA), following the extension granted by RG 5851/2026. (AFIP/ARCA, Official notice RG 5851/2026; AFIP/ARCA, Official notice RG 5876/2026; AFIP/ARCA, Individual Income Tax deadlines)
• Personal Assets Tax, Annual Sworn Return: Argentine resident with worldwide net worth (including the LLC interest as a foreign-situated asset) above the current tax-free minimum FY2025, without the extension granted to Income Tax by RG 5876 If you miss it:Late-filing penalties under the Tax Procedure Law (11,683) (AFIP/ARCA, Personal Assets Tax deadlines)
• How the LLC comes in: Worldwide income (LIG art. 1). Since the LLC is disregarded, its income is treated as earned directly by the individual as third-category foreign-source income (sole proprietorship abroad, LIG arts. 127 et seq., 2019 consolidated text).
• CFC regime: LIG art. 130: international tax transparency regime for passive income of foreign entities controlled (at least 50%) by Argentine residents, with an economic-substance exception if the entity has real business organization. It would not apply to genuine active income, which is already attributed directly to the member as a transparent entity.
• Note: Foreign-source assets and income are converted to Argentine pesos at the exchange rate in effect for each return.

Date pending confirmation with the official source.

• RC-IVA (VAT Complementary Regime); Bolivia has no annual income return equivalent to a Form 1040: Monthly (employees, via employer withholding) or quarterly (independent/self-employed, with a tax credit for 13% of documented purchase invoices); rate of 13% (PwC Worldwide Tax Summaries, Bolivia (2026), Individual income tax; PwC Worldwide Tax Summaries, Bolivia (2026), Significant developments; SIN Bolivia, legislation portal)
• Large Fortunes Tax (IGF): Net wealth exceeding BOB 30,000,000 as of December 31, including foreign assets of Bolivian residents Annual If you miss it:Penalties under the Bolivian Tax Code for returns not filed or filed incompletely (PwC Worldwide Tax Summaries, Bolivia (2026), Significant developments)
• How the LLC comes in: Bolivia is territorial (Law 843): foreign-source income of individuals, including income from investment abroad, is not subject to tax in Bolivia. A US LLC's operating profit, having no Bolivian economic activity, falls outside RC-IVA and IUE. The Large Fortunes Tax (IGF, since 2020) does include foreign assets of residents with net wealth above BOB 30,000,000 (approximately USD 4.3 million).
• CFC regime: Bolivia has no CFC (international fiscal transparency) regime for individuals.
• Note: Bolivia has no annual personal income tax return equivalent to those of other countries in the region; individuals are taxed through the monthly or quarterly RC-IVA.

Date pending confirmation with the official source.

• Annual Individual Income Tax Return (DIRPF/DAA): For tax year 2025 (filed in 2026): March 16 to May 29, 2026. The 2027 calendar (tax year 2026) is published each year via a Receita Federal Instrução Normativa. (Law No. 14,754 of December 12, 2023 (official text, Planalto); gov.br/Receita Federal, DIRPF 2026 deadline; Agência Brasil (EBC), 2026 DIRPF calendar coverage)
• Declaration of Brazilian Capital Abroad (CBE), Annual: Brazil residents with foreign assets (including the LLC interest) totaling USD 1,000,000 or equivalent as of December 31. A quarterly CBE also exists for foreign net worth above USD 100,000,000. Annual, from February 15 to April 5 of the following year; extended to the next business day if April 5 falls on a weekend/holiday If you miss it:Fines from R$2,500 to R$250,000, increased by 50% in certain cases (Banco Central do Brasil, official CBE page)
• How the LLC comes in: Under Law 14,754/2023, income from foreign capital is reported separately on the DAA at a flat 15% annual rate, with no deductions (Art. 2, par. 1). A single-member LLC qualifies as a 'controlled entity' under Art. 5, par. 1-II (over 50% ownership). Binding ruling Solução de Consulta Cosit No. 56/2026 classified a US LLC of a non-US-resident member, disregarded for US federal tax purposes, as a 'privileged tax regime' under Art. 2-VII of IN RFB 1,037/2010, which triggers Art. 5, par. 5-I: automatic annual taxation (December 31) on all profit, without waiting for distribution.
• CFC regime: Yes, a controlled-foreign-entity taxation regime for individuals exists (Law 14,754/2023, Arts. 5-9), in force since January 1, 2024.
• Note: The 15% rate on foreign capital income applies without the IRPF's general deductions and is independent of the taxpayer's income bracket.

Date pending confirmation with the official source.

• Income Tax Return, Annual Tax Operation (Form 22): April each year, per the fixed rule of Income Tax Law art. 69 ('annual returns... shall be filed during the month of April each year') (Income Tax Law, art. 69 (current text, BCN); SII, AT2026 Annual Tax Operation informational page)
• Sworn Statement 1929, Foreign Operations (Investments Abroad): Taxpayers domiciled or resident in Chile holding foreign investments, explicitly including shares, rights, quotas or other equity interests in a foreign entity, and entities controlled under art. 41 G, with no minimum peso/UF threshold Within the Annual Tax Operation sworn-statement cycle If you miss it:Tax Code penalties for sworn statements not filed or filed incompletely (SII, AT2026 Sworn Statements forms and deadlines; SII, Official DJ 1929 instructions (PDF))
• How the LLC comes in: No Chilean first-category entity sits in the chain: the individual is taxed directly via the Complementary Global Tax on foreign-source income. By default, the LLC is treated as a separate foreign entity, unless the income-attribution regime under art. 41 G applies. Active income: taxed in Chile only upon distribution or withdrawal (deferral). Passive income: attributed annually even without distribution (art. 41 G).
• CFC regime: LIR art. 41 G. Control is presumed at 50% or more of capital, profits or votes (a sole 100% owner clearly meets this). Only taxative passive income categories (dividends, interest, trademark/patent/software royalties, related capital gains, real estate rent or sale absent genuine business use) are attributed annually. If the LLC generates genuine active income, art. 41 G does not apply and ordinary deferral governs. De-minimis thresholds exist: 2,400 UF total passive income, passive income up to 10% of total revenue, passive assets up to 20% of total assets, or a foreign effective tax rate of 30% or more already paid.
• Note: By default, the LLC is treated as a separate foreign entity for Complementary Global Tax purposes, unless the income-attribution regime under art. 41 G applies. Sworn Statement 1937 is the Country-by-Country Report for large multinational groups and is not used to report individuals' foreign investments; the correct filing is DJ 1929.

Checked on 14 September 2026.

• Individual Income Tax Return (Form 210): August 12 to October 26, 2026, staggered by the last two digits of the NIT (pairs 01-02 through 99-00, ascending: August for 01-26, September for 27-66, October for 67-00) (2026 Official Tax Calendar (DIAN PDF); Official DIAN microsite, Individual Income Tax AY2025; Tax Code arts. 9, 26, 27 (current text))
• Annual Foreign Assets Return (Form 160): Gross foreign assets as of January 1 exceeding 2,000 UVT (approximately COP 99,598,000 at the 2025 UVT of COP 49,799); individual assets over 3,580 UVT (approximately COP 178,280,420) must be itemized separately. The LLC interest falls in the securities/investment block. Same dates as the individual income tax calendar (see above) If you miss it:Late filing: 0.5%/month of the asset value if before formal notice, 1%/month after (capped at 10%), ET art. 641 par. 1. Non-filing: 5% of gross equity from the last income return or DIAN's determination, whichever is greater, ET art. 643 num. 8 (Tax Code art. 607 (obligation and thresholds); Tax Code arts. 641 and 643 (penalties))
• How the LLC comes in: Worldwide income (ET art. 9): a Colombian tax resident is taxed on the LLC's income as foreign-source income, on a cash basis (ET art. 27) upon actual receipt, except for the portion subject to current attribution under the CFC/ECE regime.
• CFC regime: CFC regime, Controlled Foreign Entities (ET arts. 882-893). Control threshold: at least 10% direct or indirect participation (a sole 100% owner clearly meets this); art. 882 expressly covers entities whether tax-transparent or not. Only passive income (dividends, interest, royalties, real estate rent or sale, certain related-party services, art. 884) is attributed annually. Bright-line presumptions (art. 885): if active income is at least 80% of the total, all income is presumed active and no current attribution applies; if passive income is at least 80%, all income is presumed passive and fully attributed each year, with a foreign tax credit (art. 892) and no double taxation on later distribution (art. 893).
• Note: The 2027 calendar is published toward the end of the prior year.

Checked on 14 September 2026.

• Income Tax Return for Individuals ('101'), filed via the TRIBU-CR system. Since Resolution MH-DGT-RES-0020-2025, the formal name in TRIBU-CR is 'Impuesto sobre las Utilidades - PF'; 'D-101' is still used colloquially.: Filing/payment deadline: within two months and fifteen calendar days after the tax period closes (March 15 of the following year), per Decree 41818-H (art. 19) and Resolution MH-DGT-RES-0020-2025 (art. 2). March 15, 2026 falls on a Sunday, so the deadline is March 16 (Treasury notice CP-11-2026). (Ministry of Finance, Official notice CP-11-2026, March 16, 2026 deadline; Law No. 10,381, in-force text on Sinalevi, Arts. 1, 2 bis-quáter amending Law 7092; Executive Decree No. 41818-H, Income Tax Regulation, Art. 7 (period) and Art. 19 (deadline); Resolution No. MH-DGT-RES-0020-2025)
• How the LLC comes in: Costa Rica taxes territorially (Law 7092, art. 1): it reaches services rendered, assets located, capital invested or rights used within national territory. If the LLC's income-generating activity is performed outside Costa Rica, that income is not Costa Rican-source. If the member physically works from Costa Rica to generate it, the income can qualify as Costa Rican-source, regardless of the foreign LLC vehicle. Law 10.381's extension to foreign income (dividends, interest, royalties, capital gains) requires the recipient to be a 'qualified entity' of a 'multinational group' (Law 7092 art. 2 quáter): two or more linked legal entities, resident in different jurisdictions, in a parent-subsidiary or consolidated-accounting relationship. An individual with a single standalone one-member LLC falls outside this by the statute's own explicit definition.
• CFC regime: Costa Rica has no general CFC regime for individuals. The only mechanism reaching foreign income is Law 10.381, limited to qualified entities of a multinational group (see 'llc'), which does not apply to an individual with a standalone single-member LLC.
• Note: If the LLC's owner physically performs the service from Costa Rica, the income can qualify as Costa Rican-source and become subject to the Impuesto sobre las Utilidades, regardless of the vehicle used to invoice it.

Checked on 14 September 2026.

• Individual Income Tax Return (Form 102 if bookkeeping is required; 102A if not): Filed in March of the year following the tax year, per the ninth digit of the RUC or national ID: digit 1 is due March 10, 2 on the 12th, 3 on the 14th, 4 on the 16th, 5 on the 18th, 6 on the 20th, 7 on the 22nd, 8 on the 24th, 9 on the 26th and 0 on March 28, per the official SRI table; deadlines falling on a weekend or holiday move to the next business day. In 2026, the digit-0 deadline (March 28, a Saturday) moves to Monday, March 30. (SRI, Income Tax (deadlines and legal basis); SRI, Official 2026 Tax Calendar (Excel file))
• Wealth/Assets Disclosure Annex: Individuals whose total assets as of January 1 exceed 20 basic tax-exempt brackets individually (40 for married couples filing jointly); with the 2026 basic bracket at USD 12,208, the 2026 individual threshold is USD 244,160 (USD 488,320 for joint filers). Includes foreign assets, such as the LLC interest. Annual, in May, per the same ninth-digit mechanism (May 10-28), one month after the income tax return If you miss it:Fines under the Tax Code for annexes not filed or filed incompletely (SRI, 2026 Tax Calendar, Wealth Disclosure Annex row)
• How the LLC comes in: Ecuador taxes residents on worldwide income. The disregarded US LLC's profit is reported as the Ecuadorian member's foreign-source income on Form 102/102A, as accrued (not waiting for distribution if the fiscal transparency regime applies). If no US federal tax was actually paid (typical no-ETBUS profile), there is no foreign tax credit to apply and the income is taxed in full under Ecuador's progressive brackets.
• CFC regime: International Fiscal Transparency regime in force since January 1, 2024 (LORTI art. 8.1): it attributes to the Ecuadorian resident the income of a non-resident entity when a beneficial owner is an Ecuador tax resident holding at least 25% and that entity's effective foreign tax rate is below 15%. A single-member LLC with no activity subject to US federal tax meets both tests.
• Note: The Wealth Disclosure Annex threshold is updated each year based on the income tax's basic exempt bracket.

Checked on 14 September 2026.

• Annual Income Tax Return (Form F-11): Due within 4 months following the close of the tax year (Art. 48 LISR) (DGII, Official Form F-11 instructions (PDF); Ministry of Finance, Tax forms; PwC Worldwide Tax Summaries, El Salvador (2026), Significant developments)
• How the LLC comes in: El Salvador is territorial: Form F-11 defines taxable income as income from activities carried out within national territory and includes a dedicated line for 'Foreign-Source Income Not Subject to Tax.' A US LLC's operating profit (activity performed outside El Salvador) therefore falls outside ISR. A 10% tax applies to (i) profits/dividends/interest/capital gains from foreign securities and financial instruments without withholding (Art. 14-A LISR), and (ii) returns on deposits at foreign financial institutions, with a credit for tax already paid abroad if the foreign rate is lower (Art. 27, 2nd paragraph, LISR).
• CFC regime: El Salvador has no CFC (international fiscal transparency) regime for individuals.
• Note: A reform to Income Tax Law art. 37, in force since April 30, 2025, raised the annual tax-exempt threshold from USD 4,064 to USD 6,600.

Checked on 14 September 2026.

• Annual individual income tax declaration: From 1 January to 1 April of the following year. (Revenue Service of Georgia; Legislative Herald of Georgia, Tax Code)
• How the LLC comes in: The profit of a transparent US LLC is attributed directly to the member; Georgia applies a flat 20% rate to individuals' Georgian-source income, and its personal income tax system is largely territorial for foreign-source income.
• CFC regime: No CFC regime for individuals.
• Note: Carrying out the activity habitually from Georgia may require registration as an 'individual entrepreneur' with the Revenue Service.

Date pending confirmation with the official source.

• Einkommensteuererklärung (income tax return): Without a tax advisor (Steuerberater): by 31 July of the following year (§149(2) AO). With a Steuerberater: by the last day of February of the second following year (§149(3) AO). If the deadline falls on a Saturday, Sunday or public holiday, it shifts to the next business day (§108(3) AO). (Fiscal Code (AO) §149; Fiscal Code (AO) §108)
• §138 Fiscal Code (reporting of foreign entity holdings): A holding of 10% or more of the foreign entity's capital, or a cumulative acquisition cost of all holdings exceeding €150,000. Within 14 months of the end of the year in which the holding was acquired or changed, filed together with the tax return (via ELSTER); not a fixed annual date but tied to the acquisition event. If you miss it:Punishable as an administrative offence (Ordnungswidrigkeit) under the Fiscal Code (AO). (Fiscal Code (AO) §138)
• How the LLC comes in: Germany compares the LLC against a German Personengesellschaft (Rechtstypenvergleich/Typenvergleich, BMF circular of 19 March 2004, IV B 4 - S 1301 USA - 22/04): a single-member LLC that has not elected corporate tax treatment with the IRS is by default treated as transparent, with the profit attributed to the member as business income (§15 EStG).
• CFC regime: Germany has a CFC regime (Hinzurechnungsbesteuerung) under §§7-13 AStG: it applies to a resident who controls (>50%, alone or with related parties) an opaque foreign entity (Zwischengesellschaft) earning passive income taxed at an effective rate below 15%. The AStG defines 'Zwischengesellschaft' only for corporate-type entities, so it should not apply to an LLC already treated as transparent.
• Note: If the activity is carried out from Germany, it may require a Gewerbeanmeldung (business registration) and the Fragebogen zur steuerlichen Erfassung with the local tax office; quarterly Einkommensteuer Vorauszahlungen (advance payments) are also due, usually on 10 March, June, September and December, on account of the current year.

Checked on 14 September 2026.

• Annual ISR Sworn Return, Form SAT-1411 (Profits Regime, Simplified Income Regime, and Exempt Taxpayers): Filed/paid within the first three months of the year following the period being settled (January 1 to March 31) (SAT, Tax Compliance FAQ; Decree No. 10-2012, Tax Update Law)
• How the LLC comes in: Guatemala is territorial (Decree 10-2012). The SAT's criterion is that income is Guatemalan-source when the service is rendered within national territory, even when the payer is a non-resident with no permanent establishment in Guatemala. If the member works or operates the LLC while physically in Guatemala, that income qualifies as Guatemalan-source and is subject to ISR, regardless of the billing entity being a US LLC. Only activity performed entirely outside Guatemala is treated as untaxed foreign-source income.
• CFC regime: Guatemala has no CFC (international fiscal transparency) regime for individuals.
• Note: Taxpayers under the Profits Regime keep full accounting records and determine ISR on the period's net profit.

Checked on 14 September 2026.

• BIR60 (individual tax return): The IRD normally issues the BIR60 in early May and allows 1 month to file if the taxpayer has no sole-proprietorship business, or 3 months if they do; there is an automatic 1-month extension for electronic filing of the 2025/26 year of assessment, usually due in June. (Inland Revenue Department, Profits Tax; Inland Revenue Department, BIR60 deadlines)
• How the LLC comes in: Hong Kong applies strict territoriality (Inland Revenue Ordinance): "no tax is levied on profits arising abroad, even if they are remitted to Hong Kong," with no distinction between residents and non-residents. The profit of a US LLC not operating in Hong Kong should fall outside the scope of Profits Tax.
• CFC regime: No CFC regime was found on the Inland Revenue Department pages consulted, consistent with Hong Kong's strict territorial system.
• Note: Although the profit should fall outside scope due to territoriality, in practice many advisors recommend still filing the BIR60 marking the income as 'not chargeable' to create a formal record with the IRD.

Date pending confirmation with the official source.

• Form 11 (self-assessed return, Pay & File): Standard (paper) deadline: 31 October. Revenue Online Service (ROS) extension for those who both pay AND file online: 18 November 2026 for the 2025 tax year return (confirmed in Revenue's eBrief 034/26, published 16 Feb 2026). If only one of the two conditions is met, the normal 31 October deadline applies. (Revenue.ie, 2025 Form 11 deadline; Revenue eBrief No. 034/26)
• How the LLC comes in: There is no specific Revenue Tax and Duty Manual on the classification of US LLCs. In practice, Ireland applies a comparison test against Irish company law; an LLC with its own legal personality and limited liability (Delaware/Wyoming-type) is usually treated as opaque, with the member taxed on dividends and given credit for US tax paid (Schedule 24, TCA 1997).
• CFC regime: Ireland has no CFC regime for individuals: Part 35B TCA 1997 only applies to 'chargeable companies' (Irish controlling companies), confirmed verbatim in Revenue's Tax and Duty Manual 35b-01-01.
• Note: There is no separate foreign-asset informative return outside Form 11 (all foreign income/assets are reported in its own panels within the form). Preliminary Tax (the 2026 payment on account) is due on the same date as Pay & File, at the lower of: 90% of the current year's estimated liability, 100% of the prior year's liability, or 105% of the liability from two years prior (direct-debit payers only); registration is via Form TR1.

Checked on 14 September 2026.

• Modello Redditi Persone Fisiche (individual tax return): Electronic filing between 15 April and 2 November 2026 (2025 tax return); 31 October falls on a Saturday, so the deadline shifts to Monday 2 November. Anyone with business income, including a share in an LLC, must use Modello Redditi PF rather than Modello 730 (reserved for those without business/partnership income). In 2027, 31 October is a Sunday and 1 November a holiday: 2 November. (Revenue Agency, Modello Redditi PF 2026 deadlines)
• RW schedule (foreign asset monitoring) and IVAFE tax: Any resident with foreign financial assets, including a corporate interest, must report them on the RW schedule (art. 4, D.L. 167/1990); there is no exemption threshold for equity interests (the €15,000 threshold only exempts bank deposits/accounts). IVAFE taxes those assets at 0.2% annually (0.4% if held in a tax haven), under art. 19 D.L. 201/2011. Filed within the Modello Redditi PF itself If you miss it:Administrative penalty of 3% to 15% of the undeclared amount (6% to 30% if the assets are held in a non-cooperative jurisdiction), under art. 5 of D.L. 167/1990. (Normattiva, D.L. 167/1990, art. 4; Normattiva, D.L. 201/2011, art. 19 (IVAFE))
• How the LLC comes in: Italy by default treats a US LLC as an opaque entity subject to corporate tax (Tax Agency Ruling no. 223/E of 12 November 2003): the member is only taxed in Italy upon receiving a dividend, with a 26% substitute tax on foreign-sourced dividends (art. 27 DPR 600/1973 / art. 47 TUIR), unless a transparency election is made.
• CFC regime: Italy has a CFC regime under art. 167 TUIR: it applies to anyone controlling (>50%) a foreign entity taxed at an effective rate below 15% (or below half the Italian rate) with more than a third of passive income, unless it carries out substantial economic activity. An opaque LLC with genuine activity and ordinary US taxation likely fails both tests.
• Note: IRPEF acconti (advance payments) are due in June and November, calculated on the prior year's tax liability.

Checked on 14 September 2026.

• Annual Individual Income Tax Return: Throughout April 2026 (for fiscal year 2025) (LISR Art. 150 (current text); LISR Art. 4-B (current text); DOF Decree 12/09/2019 (introducing arts. 4-A/4-B))
• Preferential Tax Regimes Informative Return (LISR Art. 178): Taxpayers operating through a foreign fiscally transparent entity (LISR art. 4-B), per the cross-reference in LISR art. 178; applies with no minimum monetary threshold February each year If you miss it:Fine under arts. 81 and 82 of the Federal Fiscal Code for informative returns not filed or filed incompletely (LISR Art. 178 (current text))
• How the LLC comes in: Under LISR art. 4-B, the individual member accrues their proportional share of the LLC's income in the same fiscal year it is earned (not upon distribution), as if earned directly. The LLC itself does not become a Mexican taxpayer. The income is reported as business/professional activity income (Title IV, Ch. II LISR) or under RESICO if the member is eligible.
• CFC regime: The REFIPRE regime (LISR art. 176) does not apply here: art. 176 itself excludes income obtained through a fiscally transparent foreign entity, which is instead subject to art. 4-B (direct taxation, see 'llc').
• Note: If the member runs the business from Mexico, RFC registration under business activity (LISR Title IV Ch. II or RESICO) is required.

Date pending confirmation with the official source.

• Aangifte inkomstenbelasting (income tax return): By the date in the Belastingdienst invitation letter (aangiftebrief), normally 1 May; for the 2025 return (filed in 2026), 1 May 2026. (Belastingdienst, filing deadline and extension; wetten.overheid.nl, Corporate Income Tax Act 1969)
• How the LLC comes in: The Netherlands treats a single-member US LLC not established in Dutch territory as transparent, under the Ministry of Finance's foreign-entity qualification framework (rechtsvormvergelijkingsmethode). The member is taxed on the profit in Box 1 (business income) if they actively manage the business meeting the 'ondernemerschap' (entrepreneurship) criteria, or in Box 3 (savings and investment) if it is a passive holding without active management.
• CFC regime: The Netherlands has no CFC regime for individuals: art. 13ab of the Corporate Income Tax Act 1969 only applies to corporate tax subjects (Vpb), as defined in arts. 1-3 of that same act; resident individuals are taxed under the separate Income Tax Act 2001.
• Note: There is no separate foreign-asset informative return outside the income tax return itself (it goes directly into Box 3). A 4-month extension (uitstel) can be requested, only via a paper form (not online), which usually triggers belastingrente (tax interest); anyone changing residence mid-year files an M-aangifte instead of the standard return.

Checked on 14 September 2026.

• Income Tax (IR), Annual return, Form IR-106: Calendar year for individuals; the return is due within 90 days after the close of the tax year (PwC Worldwide Tax Summaries, Nicaragua (2026), Corporate income tax; PwC Worldwide Tax Summaries, Nicaragua (2026), Tax administration; DGI Nicaragua)
• How the LLC comes in: Nicaragua applies territorial taxation: only income generated in, or producing effects in, Nicaragua is subject to Income Tax. Under this principle, a US LLC's operating profit with no activity in Nicaragua falls outside Nicaraguan IR.
• CFC regime: Nicaragua has no CFC (international fiscal transparency) regime for individuals.
• Note: A 2019 reform (Law 987, amending Law 822) introduced specific tax treatment for certain foreign-source capital income and capital gains earned by residents, separate from the general regime for business income.

Date pending confirmation with the official source.

• Income Tax, Individuals (Form 03): Single date, not staggered: March 15. The DGI may grant one-off extensions by resolution. (DGI, Tax Calendar, March 2026; DGI, International Taxation)
• How the LLC comes in: Strict territorial system. Foreign-source income is not subject to Panamanian income tax (Fiscal Code, art. 694 et seq.). Under this rule, a US LLC's income with no activity or clients in Panama falls outside the tax.
• CFC regime: Panama has no CFC (international fiscal transparency) regime for individuals.
• Note: Panama's Fiscal Code does not require individuals to report assets or investments held abroad.

Date pending confirmation with the official source.

• IRP, Personal Income Tax (Form 515, Personal Services, or 516, Capital Income and Gains, depending on source): March 2026, staggered by the last RUC digit (GR 38/2020): 0 is due March 7, 1 on the 9th, 2 on the 11th, 3 on the 13th, 4 on the 15th, 5 on the 17th, 6 on the 19th, 7 on the 21st, 8 on the 23rd and 9 on the 25th (DNIT (formerly SET), IRP must be filed in March; DNIT, Perpetual Filing Calendar; Law No. 6380/2019, full text (BACN))
• How the LLC comes in: Strict territorial system (Law 6380/2019). Art. 48 provides that only income from activities, assets or rights in Paraguay is Paraguay-source. Art. 57.1 provides that dividends are Paraguay-source only if the paying company is resident in or incorporated in the country. A US LLC with no activity or assets in Paraguay falls outside the IRP. Art. 48.3 makes an exception when the payers are Paraguayan companies subject to IRE or IRP: in that case, compensation for services can be Paraguay-source even if rendered abroad.
• CFC regime: Paraguay has no CFC (international fiscal transparency) regime for individuals; Law 6380/2019 does not include this mechanism.
• Note: The former SET merged with Customs and is now DNIT. Paraguay does not require a foreign asset declaration for private individuals; the 'Sworn Statement of Assets and Income' under Law 5033 applies only to public officials. The 2027 calendar will apply the same fixed rule by RUC digit.

Checked on 14 September 2026.

• Annual Income Tax Return for Individuals (Virtual Form No. 709): May 27 to June 10, 2026, staggered by the last digit of the taxpayer's RUC or national ID (ascending 0 to 9; 'good taxpayers' and those not required to hold a RUC file last, June 10) (SUNAT, 2025 Annual Tax Return Schedule (Form 709); SUNAT, Foreign-Source Income)
• How the LLC comes in: The member is taxed on foreign-source income: LLC profits/distributions are not assigned to any income category and are taxed only when actually received (cash basis), added to labor income for the progressive annual scale.
• CFC regime: International Fiscal Transparency regime (LIR arts. 111-116, Leg. Decree 1120/2013): attributes to a member holding more than 50% of a non-domiciled controlled entity its passive income (dividends, interest, royalties, capital gains) if the entity sits in a low-tax jurisdiction or that income is taxed at 75% or less of the equivalent Peruvian rate. De-minimis threshold: net passive income up to 5 UIT and up to 20% of total income. An LLC with active business income does not trigger this regime. The regime requires the controlled entity to have legal personality distinct from its members (art. 112), a condition met by LLCs under US state corporate law, even where the IRS treats them as disregarded for federal tax purposes.
• Note: The 2026 schedule (filed in 2027) is not yet published; SUNAT typically approves it in December of the prior year. Peru does not require a foreign asset or investment informational return for ordinary individuals.

Checked on 14 September 2026.

• IRS (personal income tax), Modelo 3 return: From 1 April to 30 June 2026 (2025 IRS return), whether or not the last day is a business day; window fixed by art. 60(1) of the IRS Code. (IRS Code, art. 60 (filing deadline), Portal das Finanças)
• Annex J of the IRS return (foreign-sourced income): Mandatory for any Portuguese tax resident with foreign-sourced income, including the profit of a transparent US LLC. Filed together with the IRS return If you miss it:Non-compliance is penalised under the General Tax Infringement Regime (RGIT). (Portal das Finanças)
• Reporting of foreign bank accounts (General Tax Law): Obligation to disclose the IBAN of foreign bank accounts, either within Annex J or through a separate filing to the Tax Authority, under the General Tax Law's foreign account reporting rules. Together with the IRS return If you miss it:Non-compliance is penalised under the General Tax Infringement Regime (RGIT). (Portal das Finanças)
• How the LLC comes in: The Portuguese Tax Authority tends to treat the profit of a transparent single-member LLC as if the member carried out the activity directly, reporting it as business/professional income (Category B) rather than a dividend (Category E); no specific, publicly identified binding ruling was found that confirms this unequivocally.
• CFC regime: Portugal has a CFC regime under art. 66 of the Corporate Tax Code, applied to individuals via art. 20 of the Personal Income Tax Code (control usually ≥25%, or ≥10% with related parties, in an entity subject to a clearly more favourable tax regime). It should not apply here since the LLC's profit is already reported directly as Category B income.
• Note: If the activity is carried out from Portugal, the member must register via an Início de Atividade with the Tax Authority and make quarterly payments on account under Category B; there is no Portuguese withholding since the LLC is not a resident payer.

Checked on 14 September 2026.

• Individual income tax return (e-Filing), Year of Assessment: Paper filing by 15 April and e-Filing by 18 April of Year of Assessment 2026 (2025 income). (IRAS, individual income tax)
• How the LLC comes in: Singapore operates a source-and-remittance system: a resident's foreign-sourced income, such as the profit of a transparent US LLC, is not taxed in Singapore unless remitted into the country and not covered by the exemptions in sections 13(7A)/13(8) of the Income Tax Act.
• CFC regime: Singapore has no general CFC regime applicable to individuals.
• Note: The key point is the remittance rule (sections 13(7A)/13(8) of the Income Tax Act), which determines whether foreign income is taxed upon remittance to Singapore.

Date pending confirmation with the official source.

• Personal income tax return (form 100): From 8 April to 30 June 2026 (2025 return); with direct-debit payment, until 25 June. (AEAT, 2026 taxpayer calendar: income and wealth tax, 8 April to 30 June; Official State Gazette, legislation search)
• Form 720 (assets and rights held abroad): If the total value of foreign accounts, securities/holdings, or real estate exceeds €50,000 per category; the LLC interest falls under the securities/entities category. From 1 January to 31 March If you miss it:The original penalty regime (disproportionate fixed fines, minimum €10,000) was struck down by the CJEU ruling of 27 January 2022 (case C-788/19). Law 5/2022 of 9 March (BOE no. 59) replaced it with the general tax-infringement regime of the General Tax Law (arts. 198-199), aligning it with other informative returns. (Official Gazette, Law 5/2022 of 9 March)
• Form 721 (virtual currencies held abroad): If total virtual currencies held abroad exceed €50,000 as of 31 December. Mandatory since fiscal year 2023 (first filed in 2024). From 1 January to 31 March If you miss it:Same general infringement regime under the General Tax Law (arts. 198-199) as form 720, following the Law 5/2022 reform. (Official Gazette, Order HFP/886/2023 of 26 July, art. 4)
• How the LLC comes in: The LLC is tax-transparent for Spanish personal income tax (income attribution regime, arts. 8.3 and 86-90 of Law 35/2006): the sole member reports the profit directly, usually as business income if the LLC operates with its own means, per the Tax Authority's (DGT) doctrine on US LLCs (e.g. ruling V2394-19). It is not treated as a dividend from a separate entity.
• CFC regime: Spain has a CFC regime under art. 91 of the Personal Income Tax Law (control ≥50% of a non-resident entity taxed below 75% of the Spanish equivalent), but it should not apply here since the LLC's profit is already attributed directly to the member under the income-attribution regime (arts. 8.3 and 86-90); the two mechanisms do not stack.
• Note: If the member carries out the activity habitually, personally and directly from Spain, they must register as self-employed (RETA) and file quarterly form 130 payments on account (20% of accumulated net income); there is no withholding to offset since there is no Spanish-resident payer.

Checked on 14 September 2026.

• No personal income tax: Not applicable: the Federal Tax Authority only administers VAT, Excise Tax and Corporate Tax; there is no Personal/Individual Income Tax or annual return for individuals. (Federal Tax Authority, administered taxes)
• How the LLC comes in: Since there is no personal income tax in the UAE, the LLC's profit is not taxed as personal income there. See the note on Corporate Tax if the business activity is directed from the UAE.
• CFC regime: No CFC regime for individuals within the UAE Corporate Tax framework.
• Note: No personal income tax, but if the individual's business activity (including directing their LLC from the UAE) generates Turnover above AED 1,000,000 in the calendar year, the Federal Tax Authority requires registration for federal Corporate Tax; wages and personal investment income are excluded from that computation.

Checked on 14 September 2026.

• Self Assessment tax return (form SA100): Paper filing by 31 October; online filing and payment by 31 January following the end of the tax year (Taxes Management Act 1970, s.8(1D)). The online filing deadline is not shifted when it falls on a weekend; the payment deadline for slow payment methods is shifted to the last business day before. (GOV.UK, Self Assessment deadlines; legislation.gov.uk, Taxes Management Act 1970, s.8; HMRC International Manual, INTM180010)
• How the LLC comes in: HMRC maintains a default presumption that a US LLC (Delaware-type) is opaque for UK tax purposes (International Manual INTM180010-180050): the member is only taxed when the LLC makes a distribution, reported as foreign income on the SA106 supplementary pages. Anson v HMRC (Supreme Court, 2015) found transparency, but only on that case's specific facts (an operating agreement giving an immediate entitlement to profit); HMRC reviews this case-by-case under its 'normal risk-based approach', not as a general change of policy.
• CFC regime: The UK's CFC regime (Part 9A, TIOPA 2010) only applies to UK-resident controlling companies, never to individuals. The Transfer of Assets Abroad rules (ToAA, Chapter 2, Part 13, Income Tax Act 2007, from s.720) could apply to a UK-resident individual if HMRC considers they retain the power to enjoy income transferred to the foreign entity; aimed at avoidance structures, they should not be triggered by running a genuine business through the LLC, but it is a case-by-case risk.
• Note: There is no separate foreign-asset informative return outside Self Assessment (everything is reported on the SA100 and its SA106 'Foreign' pages). If last year's tax was £1,000 or more and less than 80% was collected at source, payments on account are due on 31 January and 31 July; anyone working physically from the UK should also consider self-employed registration (£1,000 income threshold) by 5 October.

Checked on 14 September 2026.

• Annual IRPF Return, Category I, Capital Income (Form 1101): June 29 to August 31, 2026, a single window equal for all taxpayers (not staggered by RUT or ID); balance payable in 5 installments through Dec 30, 2026 (DGI, General 2026 Filing Calendar; DGI, IRPF, Capital Income; DGI, International Taxation)
• How the LLC comes in: Treatment depends on whether the LLC's income is passive or active. Passive (dividends, interest, royalties from investments): since the 2011 reform (Law 18.718), taxed as IRPF Category I foreign capital income, at 12% of the gross amount, self-assessed on Form 1101. Active (real services invoiced through the LLC): Uruguay keeps a territorial source test for labor and business income; if performed physically from Uruguay, that income can qualify as Uruguay-source despite the foreign vehicle.
• CFC regime: Uruguay has no CFC (international fiscal transparency) regime for individuals: DGI's international-taxation rules cover CRS, Country-by-Country reporting and double-taxation treaties, with no regime attributing passive income of foreign-controlled entities.
• Note: The LLC's tax treatment in Uruguay depends on whether the income is passive (dividends, interest) or active (services billed by the member); only passive income is expressly subject to the 12% tax under the 2011 reform. Uruguay does not require a foreign asset or investment declaration for individuals.

Checked on 14 September 2026.