Delaware charges $110 to form an LLC; New Hampshire charges $100. 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, New Hampshire runs about $610 less in total state fees than Delaware. 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). New Hampshire does not. For pass-through LLCs that would otherwise owe nothing at the state level, that minimum is the deciding line.

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
New Hampshire $100
New Hampshire saves $10
Year 1 total estimate
Delaware $510
New Hampshire $300
New Hampshire saves $210
Ongoing per year
Delaware $400
New Hampshire $200
New Hampshire saves $200
3-year total
Delaware $1,310
New Hampshire $700
New Hampshire saves $610

Key differences at a glance

  • New Hampshire costs $10 less to form ($100 vs $110).
  • New Hampshire is $200 per year cheaper to maintain ($200 vs $400).
  • New Hampshire 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. New Hampshire does not.
  • Delaware has no annual report filing at all. New Hampshire 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 annual report

Only New Hampshire

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

Both states

  • Online filing
  • Paid expedited tier
  • No state sales tax
  • 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 New Hampshire
Year 1
$510
$300
Year 2
$910
$500
Year 3
$1,310
$700

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 New Hampshire, business operates there
No foreign LLC registration needed. You pay New Hampshire fees only.
$300 $200 $700
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 New Hampshire with operations elsewhere
You pay New Hampshire's fees plus a typical home-state foreign LLC registration of about $200 per year.
$500 $400 $1,300

Delaware vs New Hampshire: full comparison

Dimension Delaware New Hampshire
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
10 business days 10 business days
Expedited option
Paid fast-track filing
$100 $25
Annual report
Required in addition to tax
None Required, $100
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 $100
State sales tax
General statewide rate
None None

Taxes in Delaware and New Hampshire

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%.

New Hampshire tax

No entity-level franchise tax on LLCs. No state income tax. Corporate rate 7.5%.

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.

New Hampshire

Annual report $100, due 04/01 each year. Registered agent required in New Hampshire.

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

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

New Hampshire

  1. Check business-name availability on the New Hampshire entity search.
  2. Appoint a registered agent with a physical New Hampshire street address.
  3. File Certificate of Formation (Form LLC-1) for $100.
  4. Wait for approval. Online typically 10 business days. Paid expedite from $25.
  5. Adopt an operating agreement (recommended, not required by New Hampshire statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $100 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 New Hampshire (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 New Hampshire 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

New Hampshire Secretary of State, Corporation Division

Website
www.sos.nh.gov/corporations-0
Phone
(603) 271-3246
Email
corporate@sos.nh.gov
Mail
Corporation Division, 107 North Main Street, Room 204, Concord, NH 03301-4989
Office
State House, 107 North Main Street, Room 204, Concord, NH 03301
Hours
8:00 AM to 4:30 PM Eastern, 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

New Hampshire Department of Revenue Administration

Website
www.revenue.nh.gov
Phone
(603) 230-5000
Mail
Governor Hugh Gallen State Office Park, 109 Pleasant Street (Medical and Surgical Building), Concord, NH 03301
Office
109 Pleasant Street, Concord, NH 03301
Hours
8:00 AM to 4:30 PM Eastern, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in Delaware or New Hampshire?

    New Hampshire is cheaper at formation ($100) than Delaware ($110). Ongoing costs are also different: $200 vs $400 per year. Total over three years: $700 vs $1,310.

  • Can I form an LLC in Delaware if I live in New Hampshire?

    Yes, but your New Hampshire business will almost certainly need to register as a foreign LLC in New Hampshire too, which means paying New Hampshire's foreign registration fee and any ongoing New Hampshire 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 New Hampshire?

    Delaware online: 10 business days; New Hampshire online: 10 business days. Delaware offers paid expedite from $100. New Hampshire offers paid expedite from $25.

  • Which state has lower taxes for an LLC, Delaware or New Hampshire?

    Delaware: state income tax applies to member-level pass-through income, plus a $300 minimum entity-level tax. New Hampshire: 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 New Hampshire 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 New Hampshire 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

More Delaware and New Hampshire comparisons

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: www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-12/form_ll… · verified April 21, 2026
    New Hampshire Form LLC-1 Certificate of Formation: filing fee of $100 payable to State of New Hampshire. Online filing through NH QuickStart adds a $2 electronic processing surcharge (total $102). In-person walk-in filings carry an additional $25 expedite fee.
  • Expedited filing: sos.nh.gov/corporation-ucc-securities/corporation/forms-and-fees · verified April 21, 2026
    New Hampshire Secretary of State Corporation Division: expedited service is available in person in the Customer Lobby for an additional $25 fee, providing next business day processing. Not offered for standard online or mail filings. Recorded the $25 walk-in tier.
  • Annual report fee: www.sos.nh.gov/corporations-0/file-annual-report · verified April 21, 2026
    New Hampshire LLC annual report fee: $100 by mail or $102 online (includes $2 e-processing surcharge). Due April 1 each year. $50 late penalty applies if not filed by April 1. Filed through NH QuickStart.
  • Foreign LLC registration fee: www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-11/form_fl… · verified April 21, 2026
    New Hampshire Form FLLC-1 Application for Foreign Limited Liability Company Registration: filing fee of $100. Matches the domestic Certificate of Formation fee.
  • Operating agreement requirement: law.justia.com/codes/new-hampshire/title-xxviii/chapter-304-c/section-… · verified April 21, 2026
    RSA 304-C:40 Form of Operating Agreement: an operating agreement may be written, oral, or implied by course of dealing or otherwise. New Hampshire does not require LLCs to adopt a written operating agreement. Recorded as not required.
  • Publication requirement: gc.nh.gov/rsa/html/nhtoc/nhtoc-xxviii-304-c.htm · verified April 21, 2026
    New Hampshire RSA Chapter 304-C contains no newspaper publication requirement for LLC formation. Not required.
  • Corporate income tax rate: www.revenue.nh.gov/taxes-glance/business-taxes · verified April 21, 2026
    New Hampshire Business Profits Tax (BPT) rate is 7.5% for taxable periods ending on or after December 31, 2023, and continuing for 2026 per NH DRA. This is the state's functional corporate income tax rate. Not combined with the 0.55% Business Enterprise Tax (BET), which is captured separately in taxes.notes per the playbook's maxCorporateRate = income-only rule.
  • Sales tax rate: www.revenue.nh.gov/ · verified April 21, 2026
    New Hampshire imposes no general state sales tax. A 9% Meals and Rooms (Rentals) Tax applies to prepared food, hotel lodging, and motor vehicle rentals, but no broad retail sales tax exists.
  • Business name search: quickstart.sos.nh.gov/online/BusinessInquire · verified April 21, 2026
    NH QuickStart Business Inquire portal. Use to confirm name availability before filing.
  • Online filing portal: quickstart.sos.nh.gov/online/Account/LandingPage · verified April 21, 2026
    NH QuickStart online business filing portal. Current published online processing time is 10 to 15 business days. Online submissions carry a $2 electronic processing surcharge on top of the $100 filing fee.
  • Certificate of Formation name: www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-12/form_ll… · verified April 21, 2026
    Mail-in paper form titled 'Certificate of Formation' (Form LLC-1), revised October 2018. Online filers complete the equivalent form through NH QuickStart.