Reference · Delaware

Delaware LLC requirements

Every requirement we've verified for a domestic LLC in Delaware, with the source for each. For the plain-English cost answer, use the cost calculator.

Filing agencyDelaware Division of Corporations
Formation filing fee$110
Filing fee notesCertificate of Formation, domestic LLC, per official Delaware Corporate Fee Schedule effective 1 August 2026 (reflects the increase under Delaware HB 400).
Standard processingStandard queue; exact turnaround unconfirmed.
Expedited options24-Hour $50; Same Day $100; 2-Hour (Priority 2) $500; 1-Hour (Priority 1) $1,000 - each in addition to the base filing fee.
Periodic reportNone required
Report frequency—
Report fee—
Report deadline—
Late penalty$200 flat penalty plus 1.5% interest per month on unpaid tax and penalty.
Administrative dissolutionNon-payment of the annual tax results in the certificate of formation being voided/cancelled by the Secretary of State.
State tax$400 flat annual LLC tax due on or before June 1 each year. RAISED FROM $300 to $400 under Delaware House Bill 400, effective 1 August 2026. Not prorated - full amount owed for any year the LLC was on record as active at any point.
Minimum state tax$400
Newspaper publicationNot required
Registered agent requiredYes
First-year minimum$510
Verified Checked Source: corp.delaware.gov All sources

Confidence

What we're less sure about

Verified against the official state page

  • HIGH VALUE: the $300 -> $400 increase effective 1 Aug 2026 means most competitor pages are currently wrong.
  • $110 + $400 = $510.
  • Statutory citation for cancellation on tax non-payment described generally, not quoted.

Provenance

Sources

Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.