Delaware LLC cost

Forming a Delaware LLC

You file Certificate of Formation with the Delaware Department of State, Division of Corporations. The state fee is $110. See the official fee.

File it yourself with the state →

Every year after

• Annual LLC tax payment (no separate report): $0, filed every year. Due: No annual report required; the $400 annual tax is due June 1 each year for the prior calendar year.
• First one: June 1 of the year after formation (covers the formation year).
• If you're late: $200 penalty for late or non-payment of the annual tax, plus 1.5% interest per month on tax and penalty.
• Official report page

State taxes that apply even to a small LLC

• LLC annual tax: $400 — $400 flat annual tax for every domestic and foreign LLC registered in Delaware, due June 1 for the prior calendar year. Raised from $300 by HB 400, retroactive to January 1, 2026 (so the first $400 payment is for tax year 2026, due June 1, 2027) 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.