Annual Obligations
Detailed comparison of annual obligations across major business jurisdictions.
šŗšø Wyoming LLC
Annual Report
$60/yr (online)
Federal Tax
Form 5472 if foreign-owned (or 1065 if partnership)
Audit
Not required
VAT
None (unless EU VAT registered)
Substance
None required
Beneficial Owner
FinCEN BOI report from 2024 (online, free)
šŖšŖ Estonia OĆ
Annual Report
Required (e-Business Register)
Corp Tax
0% retained; 20% on distribution
Audit
Required if >2 of: ā¬4M revenue / ā¬2M assets / 50+ employees
VAT
20% Estonian VAT if registered
Substance
Director must be e-Resident or local
Beneficial Owner
Registered in e-Business Register
šØš¾ Cyprus Ltd
Annual Return
ā¬350 annual levy + annual return
Corp Tax
12.5% on net profit
Audit
Mandatory for all Cyprus companies
VAT
19% if registered (threshold ā¬15,600)
Nominee Director
~ā¬2,000/yr (if needed)
Substance
Required for treaty benefits / BEPS compliance
š²š¹ Malta Ltd
Annual Return
ā¬245 (MBR fee)
Corp Tax
35% ā 5% effective after 6/7 shareholder refund
Audit
Mandatory for all Malta companies
VAT
18% if registered
Substance
Strong Malta substance required for treaty access
Transfer Pricing
Applicable for intra-group transactions
š§š¬ Bulgaria EOOD
Annual Report
Filed with Trade Registry
Corp Tax
10% flat
Dividend
5% withholding
Audit
Required if >BGN 2M revenue or >1M assets
VAT
20% if registered (threshold BGN 100k)
Social
Monthly social contributions for directors/employees
š¬šŖ Georgia VZ LLC
Annual Return
Simple declaration
Corp Tax
0% on foreign services (Virtual Zone)
Dividend
5% if paid to individuals
Audit
Not required for small companies
VAT
18% Georgian VAT only on local sales
Substance
Must actually conduct IT/services operations