LLC by state › Delaware
How to Form an LLC in Delaware (2026): Fees, Annual Report and Deadlines
Last verified 2026-06-28 · every figure is sourced below
Forming an LLC in Delaware costs $110 to file the Articles of Organization with the Delaware Secretary of State. Delaware does not require LLC annual reports. Delaware also levies a $300 minimum entity tax, bringing the real annual cost to about $300. A registered agent is required.
| Item | Value | Official form | Source |
|---|---|---|---|
| Total cost to start (state filing) | $110.00 sum of filing_fee |
— | calculated |
| Articles of Organization fee | $110.00 $90 filing fee + $20 county/municipality fee, combined on the official schedule |
Certificate of Formation | official source |
| Name reservation (optional) | $75.00 | Reservation of Name | official source |
| Foreign LLC registration (Certificate of Authority) | $200.00 | Foreign LLC Certificate of Registration | official source |
| Total annual cost (state) | $300.00 sum of annual_report_fee + state_annual_tax_min (excludes unavailable: annual_report_fee) |
— | calculated |
| Annual report fee | Delaware LLCs file no annual report (they owe the flat annual franchise tax instead) | — | — |
| State entity tax (LLET) minimum | $300.00 flat $300 annual LLC franchise tax, due June 1; $200 late penalty + 1.5%/month interest |
— | official source · 6 Del. C. §18-1107 |
| Annual report deadline | no annual report; the $300 franchise tax is due June 1 | — | — |
| Report frequency | None — Delaware LLCs file no annual report | — | official source |
| Reinstatement penalty (after admin dissolution) | Delaware revives a cancelled LLC (revival ~$220) plus all back taxes/penalties; not cleanly machine-readable from the multi-column fee table | — | — |
| Registered agent required | Yes | — | 6 Del. C. §18-104 |
| Operating agreement required | No | — | 6 Del. C. §18-101 (permitted, not required) |
| Newspaper publication required | No | — | no publication requirement in 6 Del. C. ch. 18 |
| Where to file | Delaware Document Upload Service (corp.delaware.gov) | — | official source |
| Processing time | no guaranteed standard processing time published (expedited tiers available for a fee) | — | — |
Frequently asked questions
How much does it cost to form an LLC in Delaware?
It costs $110 to file the Articles of Organization with the Delaware Secretary of State.
What does a Delaware LLC cost per year?
About $300 per year in recurring state costs (the annual report fee plus any state entity or franchise tax).
Does Delaware require an LLC annual report?
No. Delaware does not require LLC annual reports.
How much to register a foreign LLC in Delaware?
$200 for the Application for Certificate of Authority.
Is a registered agent required for a Delaware LLC?
Yes. Delaware requires every LLC to maintain a registered agent.