Forming an LLC in Delaware

Fee data reviewed October 10, 2026 · General information, not legal or tax advice

Delaware is familiar to many U.S. investors, banks and lawyers, and has a specialized business court. The tradeoff is a higher yearly cost than Wyoming or New Mexico.

Yearly obligations

$400 flat annual tax, due June 1 (raised from $300 by HB 400, 2026).

Good fit if

• Your investors, partners or contracts expect a Delaware entity.
• You value Delaware's well-known business law and are fine with a higher yearly cost.

Probably not the right fit if

• Your main goal is the lowest ongoing cost.
• You plan to raise venture funding. Investors often expect a corporation, so ask an adviser before choosing an LLC.

Things to watch

• House Bill 400 (signed May 21, 2026) raised the flat LLC annual tax from $300 to $400, due June 1. Confirm the first due date with the state.
• Delaware changed several filing fees on August 1, 2026, so confirm the current filing fee before ordering.
• Delaware LLCs file no annual report, but the tax is still due even if the LLC earns nothing.
• A registered agent with a Delaware address is required.