LLC Formation Guide

How to Start an LLC in Delaware

Reviewed by Corey Pearson, MBA, MSCS, Founder of Start My Business Inc.

Published November 10, 2026 · Facts checked against the sources below on November 9, 2026

Filing a Delaware certificate of formation costs $110. Delaware does not ask LLCs for an annual report. It charges a flat $400 annual tax instead, due June 1, and the state says there is no proration for a partial year.

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Delaware LLC fees and deadlines

These figures come from the Delaware Division of Corporations fee schedule (revised August 1, 2026), its tax instructions page and Title 6 of the Delaware Code.

Item	Amount or rule	Where it comes from
Certificate of formation, domestic LLC	$110	Division of Corporations fee schedule
Name reservation (optional)	$75, holds the name for 120 days	How to form a new business entity
Annual LLC tax	$400, due on or before June 1	LLC/LP/GP tax instructions and 6 Del. C. 18-1107(b)
Penalty for unpaid annual tax	$200 plus 1.5% interest per month on tax and penalty	LLC/LP/GP tax instructions
Annual report for an LLC	Not required	LLC/LP/GP tax instructions
Same-day filing, per document	$100 on top of the filing fee	Fee schedule
24-hour filing, per document	$50 on top of the filing fee	Fee schedule
2-hour and 1-hour service	$500 and $1,000 per document	Fee schedule
Amending the certificate	$220	Fee schedule
Certified copy	$50 each	Fee schedule
Registered agent	Required, with a physical street address in Delaware. The agent sets the price.	How to form a new business entity

Facts checked November 9, 2026. Expedite fees are charged in addition to the $110 filing fee.

What is different in Delaware

The yearly cost is a tax, not a report. LLCs do not file an annual report with the Division of Corporations. They pay $400 on or before June 1 for the prior year (Delaware Division of Corporations; 6 Del. C. 18-1107).
There is no proration. The state says annual taxes are assessed if the entity is active in its records at any time from January 1 through December 31 of the tax year, and that there is no proration on alternative entity taxes. An LLC formed late in the year should plan for the full amount.
The certificate does not name owners. The certificate of formation must give the LLC name and the registered agent's name and address. Other matters are optional (6 Del. C. 18-201(a)). Members and managers are not required to appear on it.
The LLC agreement can come before, at or after filing. Delaware law lets the agreement be entered into before, after or at the time the certificate is filed (6 Del. C. 18-201(d)).
The state warns about look-alike mail. The Division of Corporations tells businesses to be suspicious of tax or annual report notices that do not come from the State or their own registered agent. Pay the tax through the state's own site.

How to form an LLC in Delaware, step by step

Check the name and decide whether to reserve it

The Division of Corporations offers online name reservations for $75 that hold a name for 120 days. A reservation is not required to form the entity (Division of Corporations, how to form a new business entity).

Appoint a registered agent

Delaware law requires every business entity to keep a registered agent, either an individual resident or a business authorized to do business in Delaware. The agent needs a physical street address in Delaware (Division of Corporations).

File the certificate of formation

File through the Division's Document Filing and Certificate Request Service or by mail. The fee is $110. The certificate states the LLC name and the registered agent's name and address (6 Del. C. 18-201(a)).

Choose a speed if timing matters

The fee schedule lists same-day ($100), 24-hour ($50), 2-hour ($500) and 1-hour ($1,000) service per document, charged on top of the filing fee.

Write the LLC agreement

The agreement may be signed before, at or after filing (6 Del. C. 18-201(d)). The state does not collect it.

Pay the $400 tax by June 1

Pay through the state's site each year. Late payment adds a $200 penalty plus 1.5% interest per month on the tax and penalty.

The source page, as we saw it

Screenshot of the Delaware Division of Corporations LLC/LP/GP franchise tax instructions page stating the $400 yearly tax due by June 1 — Screenshot of the Delaware Division of Corporations LLC/LP/GP tax instructions page, taken November 9, 2026.

How long filing takes

We do not publish a Delaware processing time. We have not completed enough Delaware filings to calculate a real median, and we will not show a number we cannot back. The state's own speed options and prices are in the table above.

Delaware LLC questions

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

The state filing fee for a certificate of formation is $110. Same-day, 24-hour and faster service cost extra. A registered agent is required and is priced by the agent (Division of Corporations fee schedule).

Does a Delaware LLC file an annual report?

No. The Division of Corporations says LLCs are not required to file an annual report. They must pay a $400 annual tax on or before June 1.

What happens if the $400 tax is late?

The state adds a $200 penalty plus 1.5% interest per month on the tax and the penalty.

Are LLC owners' names on the Delaware certificate?

The certificate of formation must state the LLC name and the registered agent's name and address. Members and managers are not required items (6 Del. C. 18-201(a)).

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Want help filing in Delaware?

We prepare and file the paperwork for you. The packages page shows what each one includes.