Delaware vs Georgia LLC Comparison (2026)
This comparison focuses on the state-specific differences that most often change an LLC formation decision: upfront filing cost, annual compliance, state tax posture, foreign qualification cost, and special features such as series-LLC rules, publication rules, and privacy posture.
Quick Comparison
| Factor | Delaware | Georgia |
|---|---|---|
| LLC filing fee | $110.00 | $110.00 |
| Annual filing | Annual Tax Payment (no annual report required) ($300.00) | Annual Registration ($60.00) |
| State income tax | Graduated personal income tax 2.2%–6.6% (passed through to members). No state income tax on LLC income earned entirely outside Delaware. | Georgia's flat state income tax rate is 5.19%. Pass-through LLC income is generally taxed to the owners, although Georgia partnership and withholding rules can also apply in some cases. |
| Foreign LLC fee | $200.00 | $235.00 |
| Series LLCs | Yes | No |
| Anonymous LLC posture | Available | Not a practical anonymous-LLC state |
| Publication requirement | No | No |
Formation Cost and Filing Process
Delaware currently charges $110.00 for its LLC formation filing, while Georgia charges $110.00. Filing-fee differences matter, but they should be weighed against annual compliance cost and whether the state actually fits where the business will operate.
Annual Compliance and Maintenance
Delaware uses Annual Tax Payment (no annual report required) requirements with a current filing fee of $300.00 and due-date rule of June 1 each year. Georgia uses Annual Registration requirements with a current filing fee of $60.00 and due-date rule of File between January 1 and April 1 each year.. For many owners, annual maintenance cost and deadline risk matter more than the one-time formation fee.
Tax Differences
Delaware tax treatment: Graduated personal income tax 2.2%–6.6% (passed through to members). No state income tax on LLC income earned entirely outside Delaware.; Georgia tax treatment: Georgia's flat state income tax rate is 5.19%. Pass-through LLC income is generally taxed to the owners, although Georgia partnership and withholding rules can also apply in some cases.. If one state has no income tax or a materially different recurring entity-level tax burden, that can change the long-term economics of the LLC even when the formation fee looks lower elsewhere.
Special Features and Privacy
Delaware series-LLC availability: yes. Georgia series-LLC availability: no. Publication requirement differences and anonymous-LLC posture also matter when owners care about speed, privacy, or ongoing administrative burden.
Which State Usually Fits Better
Delaware is usually stronger when its filing cost, annual compliance structure, and special-feature mix align with your actual operating plan. Georgia is stronger when its recurring obligations, privacy posture, or tax environment are a better fit. If you are actually operating in one state and only considering another for formation, factor in foreign qualification and local nexus rather than comparing headline filing fees alone.
Bottom Line
The better LLC state between Delaware and Georgia depends less on marketing claims and more on the practical tradeoffs above: formation cost, annual maintenance, tax exposure, special features, and where the business will really operate. Before choosing, verify the current filing-office rules and foreign-qualification consequences for your specific facts.