How much does it cost to form an LLC in Delaware in 2026?

$110 to file the Certificate of Formation with the Delaware Division of Corporations. That is the state's entire formation charge. You will also need a registered agent in Delaware, which is $50 to $125 per year from specialist agents or more from full-service formation companies. Optional expedited service is $50 for 24-hour or $100 for same-day.

Do Delaware LLCs file an annual report?

No. Delaware does not require LLCs to file an annual report. The only yearly obligation is the flat $300 LLC tax, due June 1 (6 Del.C. §18-1107).

How much is the Delaware LLC annual tax?

$300 per year, flat, regardless of revenue or number of members. It is due on June 1 each year. The penalty for paying late is $200 plus 1.5% interest per month until paid. Corporations pay a different franchise tax based on shares or assumed par value capital; this $300 is the LLC-only number.

Do I need to live in Delaware to form a Delaware LLC?

No. Delaware is the most common state used by non-residents and non-US founders. You do need a registered agent with a physical Delaware street address.

How long does it take to form a Delaware LLC?

Standard online filing through the Document Upload Service typically clears in 7 to 10 business days. Mail filings are slower. Expediting costs extra: $50 for 24-hour, $100 for same-day, $500 for two-hour, $1,000 for one-hour.

Is a Delaware LLC a good choice for a small business in another state?

Usually no. The moment your out-of-state Delaware LLC transacts business in your home state, your home state requires you to register as a foreign LLC there. You pay your home state's registration fee and annual report on top of the Delaware $300 and the Delaware registered agent. For most small operating businesses, forming in your home state is cheaper and simpler.

Does Delaware require an operating agreement?

Delaware law (6 Del.C. §18-101(9)) recognizes oral, written, or even implied operating agreements, so there is no statutory requirement to have a written one on file. Anyone raising money, adding members, or trying to preserve the liability shield should have a written agreement anyway. Delaware courts give written operating agreements wide latitude on governance terms.

Does Delaware have a publication requirement for new LLCs?

No. Unlike New York, Arizona, and Nebraska, Delaware does not require new LLCs to publish a notice in a local newspaper. You file, pay, and you are formed.

Delaware LLC: fees, filing steps, and 2026 costs

$110 Filing fee Online filing available

$510 Year 1 estimate Filing + first year tax + RA

10 days (expedited 24h) Approval Mail ~14d

$300 annual tax Ongoing Due 06/01 annually

Where Delaware fits, and where it doesn't

Good fit for Delaware

You plan to take VC money and investors want Delaware on the cap table. You run a holding or IP entity that benefits from Delaware's decades of LLC case law. You are a non-US founder working through a formation service that handles registered agent, US mail, and tax nexus for you. You want the $300 flat annual tax and no corporate-style franchise-tax math.

Skip Delaware when

You operate a small business out of Ohio, Georgia, or any other home state. The usual advice (form in Delaware, save on taxes) falls apart the moment you have to register your Delaware LLC as a foreign LLC back home: you pay the home-state fee, the home-state annual report, and the Delaware $300 on top. Three invoices to run one business.

What a Delaware LLC actually costs

Formation filing fee Paid once at formation $110
Commercial registered agent Annual, estimate $100
Annual LLC tax Due 06/01 each year $300
Year 1 total estimate Formation plus first-year ongoing $510

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $510

Year 2 $400

Year 3 $400

How Delaware compares on the basics

Online filing File through state portal

Yes

Expedited processing $100 for 24h

Yes

Annual report required No annual report

State-imposed annual tax Minimum $300 per year

$300

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax No general state sales tax

None

How to apply for an LLC in Delaware

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Delaware Secretary of State record. Check availability at the Delaware entity search.
Designate a registered agent
Every Delaware LLC is required to have a registered agent with a physical street address in Delaware. You can serve as your own agent if you live in Delaware, or hire a commercial service for $99 to $249/yr. See the Delaware registered agent guide.
File Certificate of Formation of Limited Liability Company
Filing fee is $110. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $100.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Delaware does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

There is no fillable PDF. Delaware expects you to draft a Certificate of Formation that meets 6 Del.C. §18-201 (name, registered office, registered agent, signature of an authorized person). File through the Document Upload Service and pay the $110 state fee. Online filings typically clear in 7 to 10 business days without expediting. Pay an extra $50 for 24-hour turnaround, $100 for same-day, $500 for two-hour, or $1,000 for one-hour service.

Every Delaware LLC needs a registered agent with a physical Delaware street address, and the Division of Corporations maintains a public list of commercial registered agents. If you live in Delaware, you can be your own agent. Everyone else pays a commercial agent annually, which is typically $50 to $125 per year from specialist agents and higher from LegalZoom-style formation services.

Check name availability File online Delaware formation guidance

How Delaware taxes an LLC

Delaware's LLC tax is simple. Every LLC, domestic or foreign, owes a flat $300 per year to the Division of Corporations, due June 1 (6 Del.C. §18-1107). There is no franchise-tax-on-shares calculation to learn (that is for corporations). There is no annual report for LLCs. Miss the due date and the state tacks on $200 plus 1.5% interest per month until you pay.

Delaware has no state sales tax at all. Delaware does have a 'gross receipts tax' on some business activities, but it only applies to businesses actually doing business in Delaware. A Delaware LLC operated entirely from Texas or the UK will typically owe nothing to the Division of Revenue beyond the flat $300 to the Division of Corporations.

Federal tax treatment is the usual LLC default: pass-through for single-member and multi-member LLCs unless you elect S-corp or C-corp treatment with the IRS.

Ongoing compliance and costs after year one

Budget around $400 to $500 per year for a home-state-operating Delaware LLC that uses a commercial registered agent: $300 annual LLC tax plus $50 to $125 for the registered agent plus nothing for an annual report (there isn't one). If you foreign-qualify in another state where you actually do business, add that state's foreign LLC fee and annual report, which varies widely (California is $800/year for the franchise tax alone).

Common mistakes forming a Delaware LLC

The biggest one is assuming a Delaware LLC escapes home-state filing. It does not. If you live and work in Georgia and form a Delaware LLC to run your Atlanta consulting practice, Georgia considers that business as transacting business in Georgia and requires a foreign LLC registration plus Georgia's annual report. Second-biggest: thinking there is an annual report to file. There isn't. You owe the $300 tax and that is the entire filing.

State agencies that handle Delaware LLCs

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

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

Frequently Asked Questions

How much does it cost to form an LLC in Delaware in 2026?

$110 to file the Certificate of Formation with the Delaware Division of Corporations. That is the state's entire formation charge. You will also need a registered agent in Delaware, which is $50 to $125 per year from specialist agents or more from full-service formation companies. Optional expedited service is $50 for 24-hour or $100 for same-day.
Do Delaware LLCs file an annual report?

No. Delaware does not require LLCs to file an annual report. The only yearly obligation is the flat $300 LLC tax, due June 1 (6 Del.C. §18-1107).
How much is the Delaware LLC annual tax?

$300 per year, flat, regardless of revenue or number of members. It is due on June 1 each year. The penalty for paying late is $200 plus 1.5% interest per month until paid. Corporations pay a different franchise tax based on shares or assumed par value capital; this $300 is the LLC-only number.
Do I need to live in Delaware to form a Delaware LLC?

No. Delaware is the most common state used by non-residents and non-US founders. You do need a registered agent with a physical Delaware street address.
How long does it take to form a Delaware LLC?

Standard online filing through the Document Upload Service typically clears in 7 to 10 business days. Mail filings are slower. Expediting costs extra: $50 for 24-hour, $100 for same-day, $500 for two-hour, $1,000 for one-hour.
Is a Delaware LLC a good choice for a small business in another state?

Usually no. The moment your out-of-state Delaware LLC transacts business in your home state, your home state requires you to register as a foreign LLC there. You pay your home state's registration fee and annual report on top of the Delaware $300 and the Delaware registered agent. For most small operating businesses, forming in your home state is cheaper and simpler.
Does Delaware require an operating agreement?

Delaware law (6 Del.C. §18-101(9)) recognizes oral, written, or even implied operating agreements, so there is no statutory requirement to have a written one on file. Anyone raising money, adding members, or trying to preserve the liability shield should have a written agreement anyway. Delaware courts give written operating agreements wide latitude on governance terms.
Does Delaware have a publication requirement for new LLCs?

No. Unlike New York, Arizona, and Nebraska, Delaware does not require new LLCs to publish a notice in a local newspaper. You file, pay, and you are formed.
How do I apply for an LLC in Delaware?

Apply for an LLC in Delaware by filing Certificate of Formation of Limited Liability Company with Delaware Division of Corporations. The filing fee is $110. Online filing is available through the state portal. Approval typically takes 10 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the Delaware registered agent guide) and confirm your business name is available using the state's entity search.

Compare Delaware to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Delaware.

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Delaware vs Louisiana

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Delaware vs Pennsylvania

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Delaware vs Rhode Island

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Delaware vs Utah

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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.

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