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Delaware

Setup: No fixed standard time published; Division offers 1-hour, 2-hour, same-day and next-day expedited services and says standard times vary in busy season.Remote setup possibleOfficial site

Delaware Division of Corporations registers LLCs and corporations; LLCs pay a flat annual tax and corporations file an annual report with franchise tax.

State filing fees

Fees as published by the state. A formation service and a registered agent cost extra.

LLC · Certificate of FormationIncludes: Filing of the LLC Certificate of Formation (the schedule says the figure covers the filing fee plus the municipality fee).Not included: Delaware registered agent with a street address in the state (required; price set by the agent). Annual LLC tax of $400 (state tax) for the formation year is due the next 1 June, with no proration. Optional name reservation $75 and optional expedited service (2-hour $500, 1-hour $1,000 per the schedule) are extra.
110 USDOfficial
Corporation · Certificate of Incorporation (stock corporation)Includes: Minimum filing fee for a one-page Certificate of Incorporation; the fee varies with authorized stock and rises $9 per extra page.Not included: Delaware registered agent with a street address in the state (required; price set by the agent). Annual report and franchise tax are due 1 March after the year of incorporation (state fees; see renewals). Optional expedited service (2-hour $500, 1-hour $1,000) is extra.
109 USDOfficial

Other state fees

Annual report filing fee (corporation, due 1 March each year)
50 USDOfficial

Each year

LLCAnnual LLC tax, due 1 June each year for the prior calendar year; no annual report. The state raised it from $300 to $400 from tax year 2026 (House Bill 400, signed 21 May 2026). Late payment adds a $200 penalty plus 1.5% interest per month.
400 USD a yearOfficial
CorporationMinimum annual franchise tax, due 1 March with the annual report; a separate $50 annual report filing fee is also due. Tax is at least $175 and at most $200,000 and depends on authorized shares or assumed par value capital (the $175 minimum applies to the authorized-shares method).
175 USD a yearOfficial

The company

Registered agent. Yes. Every Delaware entity must keep a registered agent with a physical street address in Delaware.

Owner privacy. The LLC Certificate of Formation needs only the LLC name and registered agent, and the Division says alternative entities are not required to list members or managers; corporations list directors in the annual report.

State taxes and fees. Corporations pay 8.7% corporate income tax on federal taxable income apportioned to Delaware, plus annual franchise tax. LLCs pay the flat annual tax.

Side by side

Know before you choose

  • LLC annual tax rose from $300 to $400 from tax year 2026; some Division pages and many agency pages still show $300.
  • Fee schedule file is dated August 2026; House Bill 400 changed most Delaware fees from 1 August 2026.
  • The Division's 2018-dated FAQ and tax pages mix old and new figures; the $400 figure is from the LLC tax instructions page and the LLC formation form.

Sources

Read on 2 Oct 2026.