Delaware Corporation cost

Forming a Delaware Corporation

You file Certificate of Incorporation (stock corporation; minimum fee, varies with authorized stock) with the Delaware Department of State, Division of Corporations. The state fee is $109. See the official fee.

File it yourself with the state →

Every year after

• Annual Franchise Tax Report: $50, filed every year. Due: March 1 each year, together with franchise tax.
• First one: March 1 of the year after incorporation.
• If you're late: $200 penalty if the annual report is not filed completely by March 1, plus 1.5% interest per month on unpaid tax.
• Official report page

State taxes that apply even to a small Corporation

• Corporate franchise tax: $175 — Minimum $175 under the Authorized Shares method (5,000 authorized shares or fewer), plus the $50 annual report fee, due March 1. The Assumed Par Value Capital method has a $400 minimum; corporations with many authorized shares should compare both and use the lower. Maximum $200,000 ($250,000 for Large Corporate Filers) source

Worth knowing

• Formation costs $110 for an LLC and from $109 for a stock corporation (fee rises with authorized shares).
• LLCs file no annual report but pay a flat $400 annual tax by June 1 (raised from $300 for tax year 2026).
• Corporations file an annual report ($50) and pay franchise tax (minimum $175 under the Authorized Shares method) by March 1.
• A Delaware registered agent is required; most out-of-state owners hire a commercial agent.

Registered agent

Delaware requires a registered agent. Every entity must maintain a Delaware registered agent with a physical street address in Delaware (resident individual or authorized business); a business physically located in Delaware may act as its own agent. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.