Delaware charges just $110 to create an LLC, and you can file it yourself. If you’re wondering how to start an LLC in Delaware, the core move is filing a Certificate of Formation with the Delaware Division of Corporations. The state filing fee is $110, per the Division’s Certificate of Formation form.
After that, you owe an annual tax. Delaware LLCs don’t file an annual report, but they do pay a $400 annual tax due June 1. A formation service is optional, and we’ll show you where one helps and where you can skip it.
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Last updated: October 11, 2026
Key Takeaways
- The state filing fee for the Certificate of Formation is $110.
- Delaware LLCs pay a $400 annual tax, due June 1 each year starting the year after you form.
- Paying late adds a $200 penalty plus 1.5% interest a month.
- An EIN from the IRS is free. You never have to pay for one.
- A formation service is optional. You can file yourself.
Delaware LLC Costs at a Glance
The $110 goes to the state and can’t be avoided. Here’s the full picture.
| Item | Amount | When |
|---|---|---|
| Certificate of Formation (state filing fee) | $110 | When you file |
| Annual LLC tax | $400 | Due June 1 each year, starting the year after you form |
| Late penalty on the annual tax | $200 plus 1.5% interest per month | If you pay after June 1 |
| EIN from the IRS | $0 | When you apply |
Sources: Delaware Division of Corporations, Certificate of Formation; Delaware Division of Corporations, annual LLC tax instructions; IRS.
The Division also notes the tax was raised from $300 to $400 in 2026. If you see $300 in an older article, it’s out of date.
How to Start an LLC in Delaware, Step by Step
1. Choose and Check Your LLC Name
Your name has to be available. That means it must be distinguishable on the Division of Corporations’ records from existing and reserved entity names. Identical names are barred, and swapping only the designator (such as “LLC” for “Inc.”) doesn’t make a name distinguishable. Start with the entity name search on the Delaware Division of Corporations website, and check a few variations in case your first pick is taken. For exact naming rules, such as required words like “LLC,” check the Division’s website.
While you’re at it, search your intended web domain and social handles. Check federal trademark records at USPTO.gov too, so you don’t land on a name that collides with someone else’s brand.
2. Appoint a Registered Agent
A registered agent is the person or company that receives legal papers and official state mail for your LLC. Delaware requires every LLC to have one with a physical address in the state.
Your options:
- Yourself or someone you trust, if you or they have a physical Delaware address and are available during business hours. This costs nothing extra.
- A commercial registered agent service, which is common for founders who don’t live in Delaware. Fees vary by provider, so compare them before you buy. Our formation services comparison lists real prices.
You’ll need the agent’s name and Delaware address for the next step.
3. File the Certificate of Formation
The Certificate of Formation is Delaware’s version of what most states call “articles of organization.” It’s the document that officially creates your LLC. The Delaware Division of Corporations publishes the form and accepts filings, and the state filing fee is $110.
Typically you’ll provide:
- Your LLC’s name
- Your registered agent’s name and Delaware address
For current processing times, faster handling options, and the exact filing method, check the Delaware Division of Corporations’ website.
Say you’re forming a one-person LLC. You pick a name, confirm it’s available, line up a registered agent, and file. Your state cost to get started is $110.
4. Create an Operating Agreement
An operating agreement sets out how your LLC is run: who owns it, how profits are split, and who makes decisions. The owners are called members. If you run a single-member LLC yourself, you’re both the member and the manager.
Even then, a written agreement is worth having. It documents that your LLC is a separate entity from you, and banks often ask for one. You don’t file it with the state. You keep it with your records.
Free templates exist, and an attorney can draft one if your setup is complex, such as multiple owners who contribute different amounts.
5. Get a Free EIN From the IRS
An EIN (employer identification number) is a nine-digit number the IRS uses to identify your business for tax purposes. The IRS says you can get one directly from the agency online in minutes, for free, and you never have to pay a fee for it.
Apply only on IRS.gov. Sites that charge for EINs are third-party resellers.
You’ll generally need your LLC to be formed first, so do this after the Division accepts your Certificate of Formation.
6. Open a Business Bank Account
Once you have your Certificate of Formation, EIN, and operating agreement, open an account in the LLC’s name. Keeping business and personal money apart is one of the simplest ways to keep your records clean.
Many first-time founders look at online business banking. Novo is one business checking provider. Compare its terms with your local bank or credit union before you choose.
7. Pay the Annual LLC Tax on Time
The tax is $400, and the Division of Corporations says it’s due by June 1 of each year after the year the LLC is formed.
The part people always miss is that the first bill doesn’t arrive with your formation paperwork. Say you form in March 2027. You pay $110 to file, and your first $400 tax is due by June 1, 2028. If you form in late 2026, your first payment is due by June 1, 2027.
Put June 1 on your calendar today. Pay through the Division of Corporations’ website.
Starting a Delaware LLC Yourself vs. Using a Formation Service
The DIY Route
Your state cost to form is $110. If you act as your own registered agent, you add nothing for that. You’ll still do the legwork: the name search, the filing, the operating agreement, and the EIN application.
With a Formation Service
Your first-year cost is the same $110 state fee plus whatever the service charges. The $400 annual tax is still yours to pay. Services don’t cover it.
What a service can add:
- Convenience: they prepare and submit the filing, so you answer questions instead of wrestling with forms.
- A registered agent: useful if you don’t have a Delaware address.
- Templates and reminders: helpful if deadlines slip past you.
Bizee is one formation service that offers filing help. Check its current pricing and what’s included. If you’re comfortable with online forms, you can skip a service entirely.
Keeping Your Delaware LLC in Good Standing
The main ongoing task is the annual tax, per the Division of Corporations:
- Amount: $400
- Due: June 1 each year, starting the year after the LLC is formed
- Late: a $200 penalty plus 1.5% interest per month
There’s no annual report to file. Missing the tax still hurts, because the $200 penalty lands on top and interest keeps building every month it stays unpaid.
A few habits keep you out of trouble:
- Keep your registered agent’s information current. If you switch agents, check the Division’s website for how to update the record.
- Update your operating agreement if ownership changes.
- Keep business and personal finances separate.
If you operate day to day in another state, that state may have its own registration and tax rules for out-of-state LLCs. Check that state’s Secretary of State website.
Want to see how Delaware’s costs stack up? Our LLC filing fees by state article compares them. For choosing how your LLC is taxed, read LLC vs. S corp differences.
Your Next Step
Read our Start Here overview of the seven basic formation steps, then open the Delaware Division of Corporations’ name search and check your top three LLC names today.
FAQ: Starting an LLC in Delaware
How much does it cost to start an LLC in Delaware?
The Delaware Division of Corporations lists a $110 filing fee for the Certificate of Formation. A $400 annual tax follows, due June 1 each year starting the year after you form. A formation service or commercial registered agent would add to that.
Do Delaware LLCs file an annual report?
No. According to the Division of Corporations, Delaware LLCs don’t file an annual report. They pay an annual tax of $400 instead.
When is the Delaware LLC annual tax due, and what if I’m late?
It’s due June 1 of each year after the year the LLC is formed. Paying late adds a $200 penalty plus 1.5% interest per month, per the Division of Corporations.
Do I have to pay for an EIN?
No. The IRS provides EINs free through its online application at IRS.gov. You never have to pay a fee for one.
Do I need a formation service to form a Delaware LLC?
No. You can file the Certificate of Formation yourself with the Delaware Division of Corporations and pay only the $110 state fee. A service is optional and mainly saves time or supplies a registered agent.
Disclaimer: The information in this article is for educational purposes only and does not constitute legal, tax, or financial advice. Business formation rules, fees, and deadlines vary by state and change often. Always consult a qualified attorney, CPA, or tax professional before making decisions about your business.
