Forming an LLC in Delaware costs $110 to file with the state. There is no annual report to file. Separately, $300 flat annual LLC tax, due June 1. Popular for privacy and strong case law; a $300 flat tax and no information report. Delaware LLCs do not owe tax on income earned outside the state.
Delaware LLC at a glance
| State filing fee | $110 |
| Processing time | ~1-2 weeks; same-day expedited available |
| Annual/biennial report | No annual report |
| Franchise / annual tax | $300 flat annual LLC tax, due June 1 |
| State income tax | Yes |
| State sales tax | No state sales tax |
| Sales-tax economic nexus | n/a (no sales tax) |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Allowed (members off public record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Delaware Secretary of State and tax authority before filing.
Does Delaware fit your situation?
Delaware lets LLC members stay off the public record, which appeals to privacy-focused owners. It levies a state income tax. Popular for privacy and strong case law; a $300 flat tax and no information report. Delaware LLCs do not owe tax on income earned outside the state.
If you do not live or operate in Delaware, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Delaware
- Check name availability and appoint a Delaware registered agent.
- File the Articles of Organization ($110) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Track federal deadlines - there is no state annual report.
Generate your Delaware deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Delaware?
The state filing fee is $110. There is no annual report. $300 flat annual LLC tax, due June 1.
Does Delaware require an annual report?
No. Delaware does not require an LLC annual report, though you must keep a registered agent and any federal filings current.
Is Delaware a good state for a non-resident LLC?
Delaware allows anonymous ownership. Popular for privacy and strong case law; a $300 flat tax and no information report. Delaware LLCs do not owe tax on income earned outside the state. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.