How Much Does an LLC Cost in Delaware?

Delaware charges a $110 filing fee to form an LLC by filing a Certificate of Formation under 6 Del. C. § 18-201. After formation, you pay a $300 annual franchise tax due June 1 each year (6 Del. C. § 18-1107). Expedited processing adds $50–$1,000. Total first-year cost: minimum $410 ($110 filing + $300 annual tax).

Formation Costs

The Delaware Division of Corporations charges $110 for standard online filing (2–3 business days). Your Certificate of Formation must include your LLC name, Delaware registered office address, and registered agent name.

Expedited processing is available:

24-hour: +$50
Same-day: +$100
2-hour: +$500
1-hour: +$1,000

All expedited fees are in addition to the $110 base filing fee.

Annual Franchise Tax

Every Delaware LLC owes a flat $300 annual franchise tax, due June 1 each year, starting the year after formation (6 Del. C. § 18-1107). Series LLCs pay an additional $75 per registered series.

Late Payment Penalties: Missing the June 1 deadline triggers a $200 penalty plus 1.5% monthly interest. If taxes remain unpaid for three years, your Certificate of Formation is automatically canceled (6 Del. C. § 18-1108). Reinstatement requires filing a Certificate of Revival and paying all delinquent taxes and penalties.

Additional Tax Obligations

Gross Receipts Tax: Businesses operating in Delaware owe gross receipts tax (approximately 0.0945%–1.9914%, depending on industry).

Personal Income Tax: Members pay graduated personal income tax (2.2%–6.6%) on pass-through LLC income. Income earned entirely outside Delaware is exempt.

Federal Elections: Single-member LLCs default to disregarded entity status; multi-member LLCs default to partnership taxation. You may elect S-corp or C-corp treatment if beneficial.

Delaware has no state sales tax.

Bottom Line

Budget $410 minimum for first-year formation and annual tax. Ongoing costs are $300 annually for the franchise tax, plus any gross receipts or personal income taxes owed based on your business operations and member income.

This is general information, not legal advice. Consult a Delaware business attorney or the Division of Corporations (https://corp.delaware.gov/) for your specific situation.