LLC COST GUIDE · OCTOBER 27, 2026 Delaware State filing fee: $110

Delaware LLC cost

Delaware LLC Cost (2026)

Official Delaware LLC Certificate of Formation fee ($110), $400 annual tax, and first-year cost estimate from the Division of Corporations.

Fees checked: October 27, 2026 · Sources: official state filing offices

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Not legal or tax advice. Confirm current fees on the linked official sources before you file.

Quick cost snapshot

Formation filing$110Certificate of Formation (incl. municipality fee)
Annual reportNoneTax payment only
Annual tax$400Due June 1 following the tax year
Name reservation$75Optional (120 days)

Fees checked: October 27, 2026 (America/New_York). Delaware’s fee schedule was revised August 1, 2026.

Formation filing fee

Filing a domestic LLC Certificate of Formation costs $110 (state filing fee plus municipality fee, per Division materials).

  • Optional certified copy: $50.
  • Same-day expedite: $100; 24-hour: $50 (per August 2026 fee schedule).

Source: Certificate of Formation letter/form (rev. 8/2026); Corporate Fee Schedule; August 2026 fee PDF.

Name reservation

Optional name reservation costs $75 for 120 days (also applies to transfer/cancellation per fee schedule). Confirmed on the Division of Corporations how-to page and August 2026 fee schedule.

Source: How to Form a New Business Entity; Name Reservation Applications; August 2026 Fee Schedule PDF.

Annual report

Delaware LLCs are not required to file an annual franchise tax report. They must pay the annual tax.

Source: LLC/LP/GP Franchise Tax Instructions.

Franchise / annual tax

All domestic and foreign LLCs formed or registered in Delaware must pay an annual tax of $400, due on or before June 1 for the prior calendar year.

  • Not prorated.
  • Late: $200 penalty + 1.5% interest per month on tax and penalty.

Source: LLC/LP/GP Franchise Tax Instructions ($400). Note: the general howtoform overview still mentions a $300 figure in one LLC/LP/GP sentence; the dedicated tax-instructions page and Aug 2026 Certificate of Formation materials state $400, which we use here.

Timing note: Tax for the calendar year of formation is due by June 1 of the following year. First-calendar-year cash outlay is often just the formation fee; budget for $400 the next June.

Registered agent

A Delaware registered agent is required. Many non-residents use a commercial Delaware agent; agent fees are not the Division’s formation fee.

Publication requirement

None.

Expedite fees

Per Division fee schedule (Aug 2026): same-day $100, 24-hour $50, with higher-priority 1-hour / 2-hour options also published on the schedule.

First-year cost estimate

Approach Rough timing
DIY at formation ~$110 (+ optional certified copy / expedite)
By next June 1 Add $400 annual tax
With commercial RA + formation service State fees/tax plus provider packages

FAQ

Do Delaware LLCs file an annual report?

No. Pay the $400 annual tax by June 1; no annual report filing is required for LLCs.

Is the $400 tax prorated if I form in December?

The Division states there is no proration on alternative entity taxes.

Sources

  1. Delaware Division of Corporations — Fee page
  2. Certificate of Formation (LLC) PDF
  3. August 2026 Fee Schedule PDF
  4. LLC/LP/GP Tax Instructions

Checked October 27, 2026.