Delaware LLC Cost: Filing Fee, Annual Fees and 5-Year Total
Forming an LLC in Delaware costs $110 in state filing fees and then $400 a year to keep it active (a $400 annual state tax; there is no annual report fee). Delaware's estimated five-year state costs of $2,110 are 530% above the 51-jurisdiction median of $335.
Checked against official state sources (October 2026) · Last verified: October 29, 2026 · Sources
What an LLC costs in Delaware
| Item | Amount | Notes |
|---|---|---|
| Formation filing fee | $110 | One time |
| Recurring state filing / report fee | $0 | No annual report and no filing-office fee; the $400 annual LLC tax is listed separately as a state tax |
| State tax / mandatory annual charge | $400/yr | Annual LLC tax (Division of Corporations). Owed every year, starting with the formation year (conditions below). |
| Year-one cost | $510 | Formation fee + any year-one extra + the first year's state tax |
| Estimated 5-year state costs | $2,110 | Formation + year-one extras + 4 years of filing / report fees + 5 years of the state tax; ranks 48th cheapest of 51 |
The five-year figure counts state government fees and, where one applies, the separate mandatory annual state tax shown above. It assumes a single-member LLC owned by an individual with little or no income. It excludes registered agent services, formation-service fees, publication costs, local business licenses, income-based state taxes (income, gross-receipts, B&O, sales) and any optional extras. How we calculate it.
State tax you owe on top of the filing fees
Delaware charges a separate $400 a year state tax or charge on top of the filing-office fees: Annual LLC tax (Division of Corporations). Owed for every year the LLC is active in Delaware's records, even with no income. It is not prorated, so the formation year costs the full $400. It replaces an annual report: Delaware LLCs file none. We count it in the year-one, annual and five-year totals above and in the rankings.
Verified details
- Certificate of Formation: $110 per the Division of Corporations' August 2026 fee schedule (includes the municipality fee).
- Annual tax: $400, due on or before June 1 for the prior year. Delaware LLCs do not file an annual report. Failure to pay costs a $200 penalty plus 1.5% interest per month, and the tax is not prorated.
- Annual tax: $400 for every domestic and foreign LLC, due on or before June 1 for the prior year. There is no annual report requirement for LLCs.
- The tax is assessed if the entity is active in the Division's records at any time during the year, and it is not prorated. Late payment costs a $200 penalty plus 1.5% interest per month.
- The tax for a given year is due the following June 1, so an LLC formed in 2026 pays $400 (for 2026) by June 1, 2027.
Annual reports and upkeep
Delaware filing cadence: No annual report (the $400 annual LLC tax is due June 1). No annual report and no filing-office fee; the $400 annual LLC tax is listed separately as a state tax. Missing filings can lead to late fees and, eventually, administrative dissolution, so put the dates in a calendar. See annual reports and franchise taxes explained.
How to form an LLC in Delaware
- Check the name. Search the Delaware business records on the Secretary of State / filing office site to confirm your LLC name is available and includes an LLC designator.
- Pick a registered agent. Every state requires a registered agent with a physical street address in the state. You can serve as your own agent if you live in Delaware and are reachable during business hours, or hire a commercial agent. Registered agent guide.
- File the formation document. The state filing fee is $110. Use the state's online filing portal where available; paper filing is slower.
- Write an operating agreement. Most states do not require you to file one, but banks and partners typically ask for it, and it sets ownership and decision rules. Operating agreement basics.
- Get an EIN. The IRS issues EINs for free through its online application. Beware of sites that charge for it.
- Open a business bank account and calendar the deadlines. Put the no annual report (the $400 annual llc tax is due june 1) filing dates in a calendar so the LLC stays in good standing.
Want someone else to handle the filing in Delaware?
A formation service files the paperwork for a fee on top of the state fee and often includes a first year of registered agent service. It saves time, but you can file directly with the state for the state fee alone. Compare DIY and services.
See a formation service (partner link) Sponsored
Living or operating outside Delaware?
You can form an LLC in Delaware even if you live elsewhere, but if you actually do business in your home state you will usually also have to register the LLC there as a foreign LLC and pay that state's fees, so you may pay twice. In Texas, for example, an out-of-state LLC transacting business pays $750 to register. See forming an LLC in a state other than your own.
Compare Delaware with similar-cost states
| State | Formation | Annual | 5-yr total |
|---|---|---|---|
| Tennessee | $300 | $400 | $2,000 |
| Rhode Island | $150 | $450 | $2,350 |
| Nevada | $425 | $350 | $1,825 |
| Massachusetts | $500 | $500 | $2,500 |
Head-to-head: Delaware vs California · Delaware vs Texas · Delaware vs Florida · Delaware vs New York · Delaware vs Wyoming · Delaware vs Nevada · Delaware vs New Mexico · Delaware vs Georgia
Frequently asked questions
How much does it cost to start an LLC in Delaware?
The state filing fee is $110. Add a registered agent if you do not serve as your own, plus any local licenses.
What is the annual cost of an LLC in Delaware?
No annual report and no filing-office fee; the $400 annual LLC tax is listed separately as a state tax. Delaware also charges a $400 annual state tax (Annual LLC tax (Division of Corporations)). That is about $400 per year in state costs in total.
Do I need a registered agent in Delaware?
Yes. Delaware requires every LLC to maintain a registered agent with a physical address in the state. You may act as your own agent if you meet the state's requirements.
Do I need an operating agreement in Delaware?
Most states do not make you file one, but you should have one. Check Delaware's LLC statute and ask your bank what it requires. We do not give legal advice.
Is Delaware cheap compared with other states?
Delaware's estimated five-year state costs of $2,110 are 530% above the 51-jurisdiction median of $335.
Sources
- Delaware official filing site: corp.delaware.gov
- DE Division of Corporations: LLC tax instructions
- DE fee schedule (Aug 2026, PDF)
- DE Certificate of Formation form (PDF)
Fees change. Confirm the amount on the state's official page before you file.
Fee data: official state government pages and statutes (checked October 28–29, 2026); sources are linked on each state page. See our methodology. Not legal or tax advice.