Everything founders from Nigeria need to form a US C-Corp: banking, taxes, visa options, state recommendations, and step-by-step roadmap.
No US-Nigeria tax treaty — all US-source income taxed at 30% withholding unless structured correctly
Mercury and Relay work well. Chase and BofA often require physical visit. Use Payoneer as backup.
Key factors specific to founders from Nigeria.
Nigerian founders must use an ITIN (not SSN) — apply via Form W-7
No tax treaty means higher withholding taxes — structure carefully
SWIFT transfers from Nigeria can take 3–5 business days
Strong WhatsApp-based founder community in Lagos/Abuja
The Startup Capital of the World. Delaware is the gold standard for C-Corps seeking investment.
See Delaware C-Corp Guide →Available to Nigeria nationals. Consult an immigration attorney for eligibility.
Available to Nigeria nationals. Consult an immigration attorney for eligibility.
Choose your state (Delaware recommended)
Hire a registered agent in your chosen state
File your formation documents remotely
Get your EIN from the IRS (Form SS-4 — takes 1–4 weeks for foreign applicants)
Draft your Operating Agreement or Bylaws
Open a US business bank account (Mercury or Relay recommended for Nigeria founders)
Set up payment processing (Stripe, PayPal)
Understand your Nigeria-US tax obligations