The state filing fee to form an LLC in Delaware is $110 as of October 1, 2026. The $110 is only the formation filing. A Delaware registered agent is required. The annual LLC tax is $400, due June 1, and service or expedited fees can add costs.
Read the official Delaware source ↗Formation and ongoing requirements at a glance
| Formation document, method and charges | Certificate of Formation, $110. Submit to the Division of Corporations using its document upload service or paper delivery methods. Optional expedited service costs extra. |
|---|---|
| Recurring filing and amount | Annual alternative-entity tax $400. LLCs do not file an annual franchise-tax report with the Division. The tax is not prorated. |
| First and later deadlines | The first $400 tax is for the formation calendar year and is due by June 1 of the following year. Later tax is due June 1 for the prior year. An active record during any part of the tax year can trigger the charge. |
| Registered agent and office | Keep a Delaware registered agent and physical Delaware registered office. A business physically located in Delaware may qualify as its own agent. A paid agent service has its own price, separate from the state filing and tax. |
| Next steps after filing | Save the accepted certificate, settle the operating agreement and obtain an EIN when needed. Review Delaware tax/license duties if the business operates there and any registration where it operates elsewhere. Calendar June 1 and complete cancellation properly when closing. |
| Taxes and exceptions | The $400 tax continues for covered active entities even without business operations. Expedited service, agent service, taxes, licenses and foreign registration are outside $110. Late annual tax adds a $200 penalty plus monthly interest under Division guidance. |
Official sources for these requirements
- corpfiles.delaware.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- corp.delaware.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- corp.delaware.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- www.sba.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
The cost breakdown
| State filing | $110 · Certificate of Formation |
|---|---|
| Other charges | The $110 is only the formation filing. A Delaware registered agent is required. The annual LLC tax is $400, due June 1, and service or expedited fees can add costs. |
| Ongoing obligations | Delaware LLCs owe a $400 annual tax, due June 1, according to the official formation instructions; verify current details before paying. |
What the official source says
The Delaware Division of Corporations formation form, revised August 2026, states a $110 filing fee and explains the registered-agent requirement and $400 annual tax. See the state source ↗
Before you file
Check the current state filing instructions, choose a registered agent that meets the state rules, and budget separately for any annual obligations. If you will operate in another state, you may also need to register there. This guide is a cost starting point, not a filing service.
Budget for the first year and later years
First year: Start with the state formation figure above. Add a qualified registered agent (a paid service only if needed), any registration where you actually operate, local permits and chosen professional services. There is no universal total.
Later years: An LLC generally pays a $400 annual alternative-entity tax by June 1 while active; the Division does not require an annual franchise-tax report for LLCs. Inactivity alone does not end the tax. Official state source
Checked October 1, 2026. Recheck year-specific fees and deadlines.
Registered agent and public information
Every entity needs a registered agent with a physical Delaware office. A business physically located in Delaware may qualify to serve as its own agent. Official agent or filing guidance
If you operate elsewhere
Forming in Delaware does not remove possible registration and tax duties where the business actually operates. Official guidance
Questions before filing
- Where is the work actually done, and are there employees, an office or property in another state?
- Which filings and taxes continue in later years, even if revenue is zero?
- Which addresses and management details appear in state records?
- What does the agent cost, if a paid service is needed?
Related decisions: Texas vs Wyoming · agent privacy · nonresident banking · a year with no income.
These facts are not a personal tax, legal or licensing determination. Confirm the latest source and the facts of your case before filing.
Compare your situation
Frequently asked questions
What does it cost to keep an LLC in Delaware?
An LLC generally pays a $400 annual alternative-entity tax by June 1 while active; the Division does not require an annual franchise-tax report for LLCs. Inactivity alone does not end the tax. Costs for an agent service, taxes, licenses or other-state registration are separate and depend on your case.
Can a paid registered agent make a Delaware LLC anonymous?
No blanket anonymity follows from paying an agent. Every entity needs a registered agent with a physical Delaware office. A business physically located in Delaware may qualify to serve as its own agent.
Does an inactive Delaware LLC still owe annual state tax?
The state assesses its $400 annual alternative-entity tax while the LLC is active in its records during the tax year, regardless of whether it did business.
When is Delaware LLC annual tax due?
The Delaware Division states the $400 annual tax is due by June 1; it does not require an LLC annual franchise-tax report.
How much does it cost to form an LLC in Delaware?
The state filing fee to form an LLC in Delaware is $110 as of October 1, 2026. The $110 is only the formation filing. A Delaware registered agent is required. The annual LLC tax is $400, due June 1, and service or expedited fees can add costs.
Does the $110 cover every cost?
No. The $110 is the state formation filing amount. The $110 is only the formation filing. A Delaware registered agent is required. The annual LLC tax is $400, due June 1, and service or expedited fees can add costs.
Is the Delaware LLC tax prorated for a December formation?
No. The $400 tax covers the prior calendar year and is not prorated. A formation-year tax is due the following June 1.
Does $110 include Delaware expedited service?
No. It is the ordinary certificate filing fee. Optional expedited processing and any paid registered-agent service cost extra.
Checked October 1, 2026. Government fees and rules can change. Use the official source linked above for the latest requirements; this page is general information, not legal or tax advice.
Compare nearby state requirements
Delaware LLC tax: your first $400 bill is due June 1, 2027.
Looking for the federal BOI report? See FinCEN's final BOI rule, effective August 14, 2026.
More state guides to compare
How does the Delaware LLC cost compare with other states?
Comparing Delaware with other formation states? See the Nevada LLC cost, Wyoming LLC cost and Texas LLC cost guides, or scan every state in the 50-state and DC fee table.
If you will work in a different state than the one you form in, read cheapest state for an LLC when you operate elsewhere.