What is the taxation on digital courses for a Brazilian with a company in the USA?

Logic Accounting September 3, 2025

Many Brazilians who work as infoproduct creators or sell digital courses seek to expand their businesses abroad. One of the most used strategies is to open a LLC in the United States, which allows you to operate globally without needing to reside in the country.

But in the end, What taxes apply to this type of company?

1. Federal Income Tax (IRS)

If the LLC is owned by a foreign national (without a US partner and without a physical presence in the US), the federal tax will be... zero, provided that:

  • The income must come from sources outside the U.S. (foreign clients).

  • There is no characterization of Engaged in Trade or Business in the US (ETBUS).

  • The company should send the forms. 5472 and 1120 annually.

 Example: if you sell digital courses to Brazilians, Europeans, or Africans using your LLC in the US, you do not pay US federal tax.

2. State Taxes (Sales Tax or Franchise Tax)

In addition to federal tax, there may be state taxation.

  • Sales Tax This applies when sales are made to customers within the US, depending on the legislation of each state.

  • Franchise Tax (Annual Fee): Some states charge even without revenue.

Practical example:

  • Wyoming: does not charge sales tax on digital courses.

  • Texas or New YorkThey charge Sales Tax if the content is consumed by customers residing there.

 If you sell to customers outside the US (e.g., Brazilians buying your course), you don't pay US sales tax.

3. Taxes in Brazil (when repatriating profits)

If the LLC's profits are transferred to your personal account in Brazil, the following may apply:

  • IRPF Regarding distributed profits (with partial or total exemption, depending on the declaration as a foreign company).

  • Carnê-leão or GCAP, according to value and frequency.

 With proper tax planning, it is possible to minimize or postpone taxation in Brazil.

Practical example

Imagine that you open a LLC in Wyoming and sells online courses at Hotmart International For Brazilians:

  • No US federal tax.

  • No sales tax (for customers outside the US).

  • Annual LLC fee only (~US$ 60).

  • Taxation in Brazil only applies if profits are repatriated.

Summary of Taxation

Tribute When to Pay Approximate Value
Federal Tax (IRS) Selling to customers in the US with a physical presence 21% (corporate)
Sales Tax (State) If you sell to customers within the US 4% to 10%
Franchise Tax Annually US$ 50 to US$ 300
Brazil (Income Tax Return or Carnê-Leão) If you transfer profits to Brazil Up to 27.5% (can be reduced with planning)

Conclusion

Opening an LLC in the United States to sell digital courses is an advantageous strategy for Brazilians who wish to:

  • Operate globally.

  • Reduce the tax burden.

  • To have greater legal certainty.

However, it is essential to understand the tax rules and have expert guidance to avoid risks.

A Logic Business Consulting We offer comprehensive support in opening and managing LLCs, as well as international tax planning to ensure you only pay what's necessary, with complete security.

Get in touch and discover how to confidently internationalize your digital business.

contato@logicassessoria.com.br
 WhatsApp: 62 99200-6557
www.logicassessoria.com.br

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