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Forming an LLC or Corporation in Delaware

Filing fees, annual reports, state taxes and the Delaware rules to know before you form or register a company.

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At a glance

LLC filing fee$110 · Certificate of Formation

Corporation filing fee$109 · Minimum fee; it varies with the authorized stock.

ProcessingNo standard time is published. Expedite for formations: next-day $50, with same-day and faster options at higher fees.

Name reservation$75 for 120 days.

Keeping the company active

LLCsNo annual report. A flat annual tax of $400 is due by June 1; late payment costs $200 plus 1.5% interest per month.

CorporationsAnnual franchise tax report ($50 filing fee) plus franchise tax, due March 1; $200 late penalty.

State taxes on the company

Franchise tax, authorized shares method: $175 minimum for 5,000 shares or fewer, rising with the number of shares, up to $200,000.
Franchise tax, assumed par value capital method: $400 per $1 million of assumed par value capital, minimum $400. Many startups with millions of authorized shares pay far less this way.
LLC, LP and GP annual tax: $400.

Good to know

Forming in Delaware but operating in another state usually means registering in that state as well and paying both states’ fees.
Filings are submitted as PDFs through the state’s document upload service or by mail.

Other filings

Registered agentRequired. The registered agent must have a physical street address in the state (a P.O. box is not accepted).

Registering an out-of-state companyForeign LLC registration: $200. Qualified foreign corporations file a $250 annual report by June 30.

Closing the companyLLC certificate of cancellation: $220 (all annual taxes must be paid first).

ReinstatementLLC certificate of revival: $220 plus unpaid taxes, penalties and interest.

Common questions

How much does it cost to form an LLC in Delaware?

The state filing fee is $110. No standard time is published. Expedite for formations: next-day $50, with same-day and faster options at higher fees.

Does a Delaware LLC have to file an annual report?

No annual report. A flat annual tax of $400 is due by June 1; late payment costs $200 plus 1.5% interest per month.

What state taxes does a Delaware company pay?

Franchise tax, authorized shares method: $175 minimum for 5,000 shares or fewer, rising with the number of shares, up to $200,000. Franchise tax, assumed par value capital method: $400 per $1 million of assumed par value capital, minimum $400. Many startups with millions of authorized shares pay far less this way. LLC, LP and GP annual tax: $400.

How do I reinstate a dissolved Delaware company?

LLC certificate of revival: $220 plus unpaid taxes, penalties and interest.

Official sourcesDelaware Division of Corporations https://corp.delaware.gov/fee/https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf https://corp.delaware.gov/frtax/https://corp.delaware.gov/frtaxcalc/https://corp.delaware.gov/alt-entitytaxinstructions/https://corp.delaware.gov/expserv/https://corp.delaware.gov/howtoform/https://corp.delaware.gov/agents/Figures checked on 2026-10-20. State fees change; the state’s own fee schedule always governs. Fees shown are the state’s charges only, not registered agent or professional fees.

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