State hub · Delaware
Delaware LLC true cost (2026)
Delaware is the classic “investor / Chancery” formation state: $110 Certificate of Formation (Division schedule — filing fee plus municipality fee), a flat $400/year alternative-entity tax with no LLC annual report, and a Certificate that does not require member or manager names. The ongoing SOS cost is higher than Wyoming’s typical $60 license tax — use the table below for Certificate + three annual taxes + formation/RA path.
Delaware state filing fees (Division of Corporations)
These are state fees — not Northwest / ZenBusiness / Bizee / LegalZoom service fees.
| Item | Amount | Notes |
|---|---|---|
| Certificate of Formation (domestic LLC) | $110 | August 2026 Division fee schedule: Formation – domestic $110 (filing fee + municipality fee). Statute § 18-1105(a)(3) lists $70 statutory filing fee; you pay the $110 schedule total. Official LLC Formation packet (rev. 8/2026) also states $110. |
| Annual LLC tax (no annual report) | $400 / yr | Flat tax for every domestic/foreign LLC. Due on or before June 1 for the prior calendar year. Confirmed on Division LLC/LP/GP tax instructions and 6 Del. C. § 18-1107(b). |
| Name reservation (optional, 120 days) | $75 | Division howtoform / FAQs. |
| Foreign Certificate of Registration | $200 | Fee schedule + § 18-1105(a)(6). |
| Certified copy / short-form status | $50 | Long-form status (all filings): $175 (howtoform). |
| RA/office change only (captioned) | $50 | § 18-1105(a)(11). Typical Certificate of Amendment otherwise: $180 statutory (§ 18-1105(a)(3)). |
| Registered series annual tax (each) | $100 / yr | On top of the LLC’s $400 (§ 18-1107(b)). |
Annual tax timing
- LLCs do not file an Annual Franchise Tax report — pay the flat tax only.
- Due on or before June 1 following the close of the calendar year (example: formed anytime in 2026 → 2026 tax due June 1, 2027).
- No proration. Tax is assessed if the entity is active anytime Jan 1–Dec 31 of the tax year.
- Late: $200 penalty + 1.5% interest per month on tax and penalty.
- Unpaid for 3 years from the due date: Certificate of Formation may be canceled (§ 18-1108).
- Notices go to the Delaware registered agent (typically mailed in December before the June due date).
True 3-year cost: provider path + Delaware fees
Provider Y1–Y3 totals reuse the national comparison (formation + professional RA for 3 years ($289 / $298 / $497 / $747), then add Delaware state fees for a plain domestic LLC (no series):
- Certificate of Formation once: $110
- Three June-1 annual taxes at $400: $1,200
- State subtotal: $1,310 (excludes optional reservation, expedites, certified copies, GRT if you operate in DE)
| Path | Provider 3-yr | + DE state | Combined 3-yr |
|---|---|---|---|
|
Northwest Formation $39 (RA Y1 included) |
$289 | $1,310 | $1,599 |
|
Bizee Basic $0 (RA Y1 free) |
$298 | $1,310 | $1,608 |
|
ZenBusiness Starter $0 + RA add-on |
$497 | $1,310 | $1,807 |
|
LegalZoom Basic $0 + RA $249/yr |
$747 | $1,310 | $2,057 |
← National 3-year provider comparison (state fees excluded there on purpose — this hub adds Delaware’s).
Start with Northwest
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Registered agent (Delaware)
- Every entity must continuously maintain a Delaware registered office and registered agent.
- RA needs a physical Delaware street address and must be generally present during normal business hours to accept service.
- The entity may act as its own RA only if it is physically located in Delaware.
- Otherwise appoint an individual Delaware resident or a domestic/foreign entity authorized in Delaware (commercial RA is the usual path for non-residents).
- Certificate of Formation must include the RA name and Delaware registered office address (§ 18-201).
Gotchas (fact-based)
- Privacy on Certificate: § 18-201 requires the LLC name and initial RA/office — not member or manager names. Operating agreements are not filed with the Division.
- $400 vs stale $300 pages: Dedicated tax instructions and § 18-1107(b) say $400. Some older Division overview pages still show $300 — budget $400 for 2026 tax-year planning.
- No publication fee found: Division formation guidance does not list a newspaper publication step for domestic LLCs (unlike New York).
- Series LLCs: each registered series adds $100/year annual tax on top of the LLC’s $400.
- Foreign ops: Doing business in another state can require Certificate of Authority / annual fees there. Delaware formation ≠ automatic tax home everywhere.
- Operating in Delaware: no state/local sales tax, but Division of Revenue business license + gross receipts tax can apply to in-state sellers/providers — separate from the $400 SOS tax.
Who Delaware is for / not for
Often a fit when…
- You want Delaware LLC Act / Court of Chancery familiarity and a lean public Certificate (no member names required).
- Investors or counsel expect a Delaware entity, and you accept a predictable $400/yr SOS tax with no LLC annual report.
- You are comparing privacy-forward states and prefer Delaware’s case-law stack over Wyoming’s lower annual SOS floor.
Often a poor fit when…
- You mainly operate in one other state and want the lowest SOS annual bill — Wyoming’s typical $60 license tax is far cheaper than $400.
- You assumed “form in Delaware, pay nothing ongoing” — inactive LLCs still owe the annual tax until canceled.
- You want free DIY RA without a Delaware physical street presence.
Orientation only — not legal advice.
Unverified / confirm before filing
- Expedited service exact menu prices: Statute caps “up to” amounts for 30-minute / 1-hour / 2-hour / same-day / 24-hour service; confirm the live Division schedule before paying for speed.
- Amendment totals beyond the statutory $180 line: Prefer the current August 2026 fee schedule PDF for any municipality or add-on lines on multi-page filings.
- Provider checkout upsells (EIN, OA, compliance plans): see the national comparison page; not re-priced here.
Sources (official)
- Delaware Division of Corporations — LLC/LP/GP Franchise Tax Instructions ($400 yearly tax; no Annual Report; June 1; $200 + 1.5% late)
- Delaware Division of Corporations — Corporate Fee Schedule PDF (August 2026) — LLC Formation domestic $110
- Delaware Division of Corporations — LLC Certificate of Formation form packet ($110 filing; $400 annual tax; rev. 8/2026)
- Delaware Division of Corporations — How to Form (RA physical address; name reservation $75; status certificates $50 / $175)
- Delaware Division of Corporations — Registered Agent FAQs
- Delaware Division of Corporations — Corporate Fee Schedule hub
- 6 Del. C. § 18-201 — Certificate of Formation contents
- 6 Del. C. §§ 18-1105, 18-1107 — Fees; annual tax $400; series $100; penalties
- Delaware Division of Revenue — Doing Business in Delaware (no sales tax; gross receipts / license)
How Delaware ranks against the other 50 charters
Across the 51 jurisdictions covered on this site, Delaware sits at #46 — the 46th cheapest three-year state charter — at $1,310 in Secretary of State and revenue-department dollars. That is $1,275 more than Montana, the cheapest charter in the ranking ($35), $1,030 above the $280 median, and $1,200 less than California at $2,510. In plain terms, Delaware lands in the pricier half of the table.
- Just cheaper: Maryland ($1,000), North Carolina ($725).
- Just pricier: Nevada ($1,475), Rhode Island ($1,500).
- Full table: all 51 states ranked by 3-year state fees — including where the ranking flips once you add a professional registered agent.
Keep comparing
- Cheapest states to form an LLC (2026)
All 51 charters ranked by three-year state fees — see exactly where Delaware's $1,310 lands.
- LLC formation true 3-year cost: Northwest vs ZenBusiness vs Bizee vs LegalZoom
The provider side of the Delaware math, with the upsells worth skipping.
- All 51 state hubs
Same fee model, state by state.