Is it cheaper to form an LLC in Delaware or Nevada?

Delaware is cheaper at formation ($110) than Nevada ($425). Ongoing costs are also different: $400 vs $450 per year. Total over three years: $1,310 vs $1,775.

Can I form an LLC in Delaware if I live in Nevada?

Yes, but your Nevada business will almost certainly need to register as a foreign LLC in Nevada too, which means paying Nevada's foreign registration fee and any ongoing Nevada obligations on top of the Delaware ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

How long does it take to form an LLC in Delaware vs Nevada?

Delaware online: 10 business days; Nevada online: 2 business days. Delaware offers paid expedite from $100. Nevada offers paid expedite from $125.

Which state has lower taxes for an LLC, Delaware or Nevada?

Delaware: state income tax applies to member-level pass-through income, plus a $300 minimum entity-level tax. Nevada: no state income tax, no entity-level franchise or LLC tax.

Do both states require a registered agent?

Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Delaware and Nevada both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

Which state should I pick if I run an online business from home?

Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Delaware or Nevada to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Delaware vs Nevada LLC comparison

Delaware charges $110 to form an LLC; Nevada charges $425. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Delaware runs about $465 less in total state fees than Nevada. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

Delaware imposes an entity-level annual tax on every LLC ($300 minimum). Nevada does not. For pass-through LLCs that would otherwise owe nothing at the state level, that minimum is the deciding line.

On speed, Nevada typically clears standard online filings faster than Delaware. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee

Delaware $110

Nevada $425

Delaware saves $315

Year 1 total estimate

Delaware $510

Nevada $875

Delaware saves $365

Ongoing per year

Delaware $400

Nevada $450

Delaware saves $50

3-year total

Delaware $1,310

Nevada $1,775

Delaware saves $465

Key differences at a glance

Delaware costs $315 less to form ($110 vs $425).
Delaware is $50 per year cheaper to maintain ($400 vs $450).
Nevada has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.
Delaware imposes an entity-level franchise or LLC tax that applies to pass-through LLCs. Nevada does not.
Delaware has no annual report filing at all. Nevada requires an annual (or biennial) report every reporting period.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Delaware

No state sales tax
No annual report

Only Nevada

No state income tax
No entity-level franchise or LLC tax

Both states

Online filing
Paid expedited tier
No publication requirement
Operating agreement not statutorily required

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Delaware Nevada

Year 1

$510

$875

Year 2

$910

$1,325

Year 3

$1,310

$1,775

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario	Year 1	Each year after	3-year total
You live in Delaware, business operates there No foreign LLC registration needed. You pay Delaware fees only.	$510	$400	$1,310
You live in Nevada, business operates there No foreign LLC registration needed. You pay Nevada fees only.	$875	$450	$1,775
Non-resident forming in Delaware with operations elsewhere You pay Delaware's fees plus a typical home-state foreign LLC registration of about $200 per year.	$710	$600	$1,910
Non-resident forming in Nevada with operations elsewhere You pay Nevada's fees plus a typical home-state foreign LLC registration of about $200 per year.	$1,075	$650	$2,375

Delaware vs Nevada: full comparison

Dimension	Delaware	Nevada
Online filing Can you file the formation document online?	Yes	Yes
Online approval time Standard, non-expedited	10 business days	2 business days
Expedited option Paid fast-track filing	$100	$125
Annual report Required in addition to tax	None	Required, $350
State-imposed annual tax Franchise, privilege, or LLC tax minimum	$300 minimum	None
State income tax On pass-through LLC income at member level	Yes	No
Publication requirement Newspaper publication after formation	No	No
Operating agreement Required by state statute	Recommended, not required	Recommended, not required
Foreign LLC fee Cost to register as a foreign LLC in this state	$200	$425
State sales tax General statewide rate	None	6.8%

Taxes in Delaware and Nevada

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Delaware tax

$300 minimum annual tax (flat basis). State income tax applies to member-level pass-through income. Corporate rate 8.7%.

Nevada tax

No entity-level franchise tax on LLCs. No state income tax.

Ongoing compliance

The recurring filings each state requires after formation.

Delaware

Annual $300 tax, due 06/01. No separate annual report. Registered agent required in Delaware.

Nevada

Annual report $350, due on your anniversary month. Registered agent required in Nevada.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Delaware

Check business-name availability on the Delaware entity search.
Appoint a registered agent with a physical Delaware street address.
File Certificate of Formation of Limited Liability Company for $110.
Wait for approval. Online typically 10 business days. Paid expedite from $100.
Adopt an operating agreement (recommended, not required by Delaware statute).
Apply for a federal EIN (free from the IRS).
Open a business bank account to separate personal and business finances.
Pay the $300 annual Delaware LLC tax when it comes due.

Nevada

Check business-name availability on the Nevada entity search.
Appoint a registered agent with a physical Nevada street address.
File Articles of Organization – Limited-Liability Company (NRS Chapter 86) for $425.
Wait for approval. Online typically 2 business days. Paid expedite from $125.
Adopt an operating agreement (recommended, not required by Nevada statute).
Apply for a federal EIN (free from the IRS).
Open a business bank account to separate personal and business finances.
File your first annual report and pay $350 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Delaware and Nevada (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Delaware or Nevada does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Delaware Division of Corporations

Website: corp.delaware.gov
Phone: (302) 739-3073
Mail: 401 Federal Street, Suite 4, Dover, DE 19901
Hours: 8:00 AM to 4:30 PM Eastern, Monday to Friday

Nevada Secretary of State, Commercial Recordings Division

Website: www.nvsos.gov/sos/home
Phone: (775) 684-5708
Email: sosmail@sos.nv.gov
Mail: 202 North Carson Street, Carson City, NV 89701-4201
Hours: 8:00 AM to 5:00 PM Pacific, Monday to Friday

Delaware Division of Revenue

Website: revenue.delaware.gov
Phone: (302) 577-8200
Mail: 820 N. French Street, Wilmington, DE 19801
Hours: 8:30 AM to 4:00 PM Eastern, Monday to Friday

Nevada Department of Taxation

Website: tax.nv.gov
Phone: (866) 962-3707
Mail: 1550 College Parkway, Suite 115, Carson City, NV 89706
Hours: 7:30 AM to 5:00 PM Pacific, Monday to Friday

Frequently Asked Questions

Is it cheaper to form an LLC in Delaware or Nevada?

Delaware is cheaper at formation ($110) than Nevada ($425). Ongoing costs are also different: $400 vs $450 per year. Total over three years: $1,310 vs $1,775.
Can I form an LLC in Delaware if I live in Nevada?

Yes, but your Nevada business will almost certainly need to register as a foreign LLC in Nevada too, which means paying Nevada's foreign registration fee and any ongoing Nevada obligations on top of the Delaware ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.
How long does it take to form an LLC in Delaware vs Nevada?

Delaware online: 10 business days; Nevada online: 2 business days. Delaware offers paid expedite from $100. Nevada offers paid expedite from $125.
Which state has lower taxes for an LLC, Delaware or Nevada?

Delaware: state income tax applies to member-level pass-through income, plus a $300 minimum entity-level tax. Nevada: no state income tax, no entity-level franchise or LLC tax.
Do both states require a registered agent?

Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Delaware and Nevada both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.
Which state should I pick if I run an online business from home?

Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Delaware or Nevada to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

DelawareOpen Delaware LLC guide →
NevadaOpen Nevada LLC guide →

More Delaware and Nevada comparisons

More Delaware vs ...

More Nevada vs ...

Sources

Filing fee: corpfiles.delaware.gov/AugustFee2024.pdf · verified April 21, 2026
Delaware DoS Division of Corporations Fee Schedule, revised August 1, 2024. 'Formation – domestic' under Limited Liability Companies = $110.00 state filing fee.
Expedited filing: corpfiles.delaware.gov/AugustFee2024.pdf · verified April 21, 2026
Same Day $100, 24-Hour $50, Priority 2 (2-hour) $500, Priority 1 (1-hour) $1,000. We report 24-hour as the default expedited tier.
Annual report fee: delcode.delaware.gov/title6/c018/sc11/index.html · verified April 21, 2026
6 Del.C. §18-1107(b): annual tax of $300 for every domestic and foreign LLC. §18-1107(c): due June 1 each year. §18-1107(e): $200 late penalty plus 1.5% interest.
Franchise tax: delcode.delaware.gov/title6/c018/sc11/index.html · verified April 21, 2026
Flat $300 annual LLC tax under 6 Del.C. §18-1107. Not a share-based franchise tax like Delaware corporations; we classify it as a flat franchise-style tax for compare purposes.
Operating agreement requirement: delcode.delaware.gov/title6/c018/sc01/index.html · verified April 21, 2026
6 Del.C. §18-101(9) recognizes oral, written, or implied LLC agreements. No statutory requirement that the agreement be written or filed, so recorded as not-required.
Foreign LLC registration fee: delcode.delaware.gov/title6/c018/sc10/index.html · verified April 21, 2026
Foreign LLC registration filing fee. Cross-check against the practitioner-facing fee schedule before publishing.
Business name search: icis.corp.delaware.gov/eCorp/EntitySearch/NameSearch.aspx · verified April 21, 2026
Delaware eCorp entity search. Confirm name availability before filing.
Sales tax rate: revenue.delaware.gov/ · verified April 21, 2026
Delaware has no general state sales tax. Gross receipts tax may apply to some business activities.
Corporate income tax rate: revenue.delaware.gov/ · verified April 21, 2026
Delaware corporate income tax rate is 8.7%. Applies to C-corp income, not LLCs by default, but note here for completeness.
Filing fee: nevada.public.law/statutes/nrs_86.561 · verified April 21, 2026
Nevada formation bundles three mandatory filings at formation: (1) Articles of Organization $75 (NRS 86.561(1)(a)), (2) Initial List of Managers or Members $150 (NRS 86.263), (3) State Business License $200 (NRS 76.100/76.130). Combined minimum formation cost is $425.
Expedited filing: www.nvsos.gov/sos/businesses/processing-dates · verified April 21, 2026
Nevada offers a 24-hour expedited tier at $125, plus 2-hour service ($500) and 1-hour service ($1,000). Standard SilverFlume online submissions are typically processed within 1-2 business days without expedite. Same-day ($125) and 24-hour ($125) are often the same in practice.
Online filing portal: www.nvsilverflume.gov/home · verified April 21, 2026
SilverFlume is Nevada's official business portal for filing Articles of Organization, Initial List, and State Business License in one combined transaction.
Certificate of Formation form: www.nvsos.gov/sos/home/showpublisheddocument?id=6541 · verified April 21, 2026
Nevada Secretary of State Articles of Organization form for domestic Limited-Liability Company under NRS Chapter 86.
Business name search: esos.nv.gov/EntitySearch/OnlineEntitySearch · verified April 21, 2026
Nevada Secretary of State online entity search.
Operating agreement requirement: nevada.public.law/statutes/nrs_86.286 · verified April 21, 2026
NRS 86.286(1): 'A limited-liability company may, but is not required to, adopt an operating agreement.' No statutory requirement for a written or filed operating agreement.
Publication requirement: www.leg.state.nv.us/nrs/nrs-086.html · verified April 21, 2026
Nevada Chapter 86 imposes no newspaper publication requirement for LLC formation.
Foreign LLC registration fee: nevada.public.law/statutes/nrs_86.561 · verified April 21, 2026
NRS 86.561(1)(a): $75 for registration of a foreign limited-liability company. Foreign LLCs also owe the Initial List ($150) and State Business License ($200), so minimum registration is $425, mirroring domestic formation.
Annual report fee: nevada.public.law/statutes/nrs_86.263 · verified April 21, 2026
NRS 86.263 sets the Annual List of Managers or Members fee at $150. NRS 76.130 sets the annual State Business License renewal at $200. Total ongoing $350 due by the last day of the LLC's anniversary month.
Franchise tax: tax.nv.gov/businesses/commerce-tax/ · verified April 21, 2026
Nevada has no corporate franchise tax. The Commerce Tax applies only when Nevada-sourced gross revenue exceeds $4 million per fiscal year; industry rates range 0.051%–0.331%.
State income tax: tax.nv.gov/tax-types/ · verified April 21, 2026
Nevada has no state personal income tax and no corporate income tax. Nevada Constitution Article 10 prohibits a personal income tax without amendment.
Corporate income tax rate: tax.nv.gov/tax-types/ · verified April 21, 2026
Nevada has no corporate income tax. Recorded as null; the state imposes the Modified Business Tax (payroll) and Commerce Tax (gross receipts) instead.
Sales tax rate: tax.nv.gov/tax-types/sales-tax-use-tax/ · verified April 21, 2026
Nevada base state sales and use tax rate is 6.85%. County add-ons bring combined rates to 6.85%–8.375%.

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