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Forming a Delaware LLC costs $110 in state fees, the charge for a domestic Certificate of Formation. The recurring cost is a flat $400 annual tax, due by June 1 every year. There is no LLC annual report to file.
The $400 is the number to plan around, since it repeats every year the LLC exists. Look up existing Delaware entities with our Delaware business entity search guide.
First year and each year after
Taken from the Division of Corporations fee schedule, the annual report and tax page and the Delaware Code:
| Fee | Timing | Amount |
|---|---|---|
| Certificate of Formation, domestic LLC | To form | $110 |
| LLC annual tax | Each year, on or before June 1 | $400 |
| Annual report | Not required for LLCs | None |
| Late tax penalty | If paid after June 1 | $200, plus 1.5% interest a month |
| Name reservation, optional | Before forming | $75 for 120 days |
| Certificate of status or good standing, short form, optional | On request | $50 |
| Long form good standing, optional | On request | $175 |
| 24-hour or same day service on the formation, optional | With the filing | $50 or $100 extra |
| Priority 2-hour or 1-hour service, optional | With the filing | $500 or $1,000 |
The total over time is simple. Year one starts at $110, and each June 1 after that adds $400. Over three years of tax payments, the state takes $1,310 before any optional item.
The $300 figure you may see
One Division of Corporations page about forming an entity still mentions a $300 LLC tax. The annual tax page and the statute both say $400. Title 6, section 18-1107(b) reads that every LLC "shall pay an annual tax, for the use of the State of Delaware, in the amount of $400." Budget for $400.
A foreign LLC in Delaware
An LLC formed in another state that registers in Delaware pays $200 for the Foreign Certificate of Registration (fee schedule). The $400 annual tax applies to it as well, since the statute covers "every foreign limited liability company registered to do business in the State of Delaware." Our foreign LLC registration guide explains when that step is needed.
The reverse case is more common. If you form in Delaware and work from another state, you usually register there too and pay its fees and reports, on top of Delaware's $400.
Outside the state fees
- Registered agent. Delaware requires one with a physical street address in the state. A Delaware LLC can even name itself if it is physically in Delaware. Otherwise you hire an agent, at a private price the state does not set.
- Legal work such as an operating agreement, if you pay an attorney.
- EIN. Free from the IRS. Its EIN page states "You never have to pay a fee for an EIN." Read EIN for an LLC for the steps.
- Business licences and local permits, which are separate from the Division of Corporations.
What makes the Delaware bill bigger
Lateness. Miss June 1 and the $400 becomes $600 at once, then grows by 1.5% a month on both the tax and the penalty. Source: annual report and tax page.
Speed. Expedite fees can cost far more than the filing itself. One-hour service is $1,000 per document. Source: fee schedule.
Certificates. If a bank or another state asks for proof of good standing, each short form certificate costs $50. Source: Division of Corporations certificates page.
Two states. Running the LLC elsewhere means a second set of fees in your home state. The which state to form an LLC tool helps you weigh that.
Compare Delaware with the rest
Our LLC fees by state table shows Delaware against all other states, and the LLC cost calculator adds up the $110 and the yearly $400 for the period you pick.
To go from cost to action, see how to start an LLC in Delaware.