2025 BOI rule update US entities are now exempt. Check if you still need to file →
We answer most inquiries within one business hour during US business days.
Delaware . 2026 filing guide

Delaware Secretary of State filings, deadlines, and how to do them right.

Annual reports, Delaware Division of Corporations business search, registered agent changes, reinstatement, dissolution, tax registration. Every Delaware filing explained, plus the Delaware business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Delaware Department of State, Division of Corporations as of June 2026.

Start filing now Search Delaware business records
Information verified against Delaware Department of State, Division of Corporations on Jun 12, 2026
Agency
Delaware Department of State, Division of Corporations
Branded as Delaware Division of Corporations
Phone
302-739-3073
Mon-Fri 8:30am-4pm ET
Annual due
June 1 (LLC) / March 1 (Corp)
$200 plus 1.5% per month interest late fee
Processing
24 hours standard; 1-hour and same-day expedited available
Online filings
Delaware business environment

Why founders choose Delaware (and what to know first)

Court of Chancery: a specialized non-jury court with judges who only handle corporate law, producing centuries of predictable case law. Investor-preferred for VC and PE deals (most term sheets assume Delaware incorporation). Anonymous LLC: Delaware does not require listing members on Articles. No sales tax. No state-level corporate income tax on income earned outside Delaware.

Economy
~$80B state economy, but home to ~67% of Fortune 500 incorporations
Registered entities
Over 1.7 million registered business entities (more than Delaware's population of ~1M)
New formations / year
~250,000 new entities annually. Delaware is the #1 state of formation for venture-backed startups and holding companies.
Key industries
Banking + credit card services, pharmaceuticals, chemicals, agriculture, legal services. Delaware Court of Chancery is the global standard for corporate disputes.
Delaware tax profile

Tax obligations at a glance

Tax type Where Delaware stands
State income tax2.2% to 6.6% on individuals; not imposed on out-of-state LLC pass-through income
Corporate income tax8.7% on Delaware-sourced taxable income (does not apply to most non-Delaware-operating C-Corps)
Sales taxNone
Franchise taxYes. Corporations: minimum $175 Authorized Shares Method or $400 Assumed Par Value Capital Method, max $200,000. LLCs: flat $300 annual tax (due June 1).

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Delaware on request.

Beyond the SoS

Other Delaware agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Delaware compliance.

Delaware Division of Revenue
302-577-8200

State income tax, gross receipts tax, business license registration

Delaware Department of Labor
302-761-8000

Unemployment insurance, workers comp coordination, employer reporting

Delaware Department of Insurance
302-674-7300

Insurance company licensing, captive insurance program (major DE specialty)

Delaware Workers Compensation Board
302-761-8200

Workers comp coverage requirements, exemptions, claims

Delaware Division of Professional Regulation
302-744-4500

Professional licensing for regulated trades and services

Delaware Court of Chancery
302-255-0544

Corporate disputes, fiduciary duty cases, equity matters. The court that makes Delaware Delaware.

Delaware compliance calendar

Year-round filings every Delaware business should know

Recurring federal and state deadlines that affect Delaware businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Jan 1Delaware Corp annual franchise tax period opens
Jan 31W-2 and 1099 deadlines (federal, applies to all DE employers)
Mar 1Delaware Corporation annual report + franchise tax due
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax . Delaware corporate income tax due (if DE-sourced income)
Jun 1Delaware LLC, LP, and General Partnership annual tax due ($300)
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes throughout the year (FinCEN).
View full Delaware compliance calendar →
How-to . LLC formation

How to form an LLC in Delaware: step by step

Each step explained with what Delaware requires and what trips most founders up. File.Business handles all of this for $0 service fee plus the $110 state fee.

1
Pick a name

Search the Delaware Division of Corporations name database to confirm availability. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a Delaware registered agent

Required by Delaware law. Must have a Delaware physical address. File.Business is a Delaware registered agent in all three counties.

3
File the Certificate of Formation

Submit to the Division of Corporations with the $110 state fee. Same-day or 1-hour expedite available for additional fee.

4
Adopt the LLC Agreement

Required by Delaware law. Not filed with the state but legally controls members, contributions, distributions, manager structure.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax via international form route if all members are non-US.

6
Open a business bank account

Most banks accept Delaware-formed entities even if you operate elsewhere. You will need Articles, EIN letter, LLC Agreement, and beneficial-owner ID.

7
Foreign qualify in your operating state

A Delaware LLC operating in California, Texas, Florida, or any other state needs to foreign-qualify there. Delaware itself does not need anything beyond the $300 annual tax.

Start your Delaware LLC →

Ready to file your Delaware paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

Start a Delaware filing Get deadline alerts

Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Delaware Department of State, Division of Corporations or any Secretary of State office. You may file directly with the Delaware Department of State, Division of Corporations. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Delaware Department of State, Division of Corporations as of June 2026 and may change. For entity-specific guidance, consult a licensed Delaware attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.