Form a Business in Delaware
Filing fees, deadlines, registered agent rules, and tax structure for Delaware, verified against the Delaware Division of Corporations under the Department of State on Jun 11, 2026.
Delaware at a glance
LLC Formation
$110
Corp Formation
$109
Nonprofit Formation
$109
Annual Report: LLC
$300
Annual Report: Corp
$50
Registered Agent
Street address
What makes Delaware different
- Franchise Tax ≠ Annual Report. Corps file an Annual Report ($50 non-exempt, $25 exempt) AND pay Franchise Tax. The AR fee is the same regardless of company size; the Franchise Tax varies wildly based on authorized shares.
- APV vs ACS. Corp Franchise Tax is calculated two ways: Authorized Shares Method (ACS, min $175) or Assumed Par Value Capital Method (APV, min $400). High-share-count startups should almost always use APV; the wizard must compute both and recommend the lower.
- LLC/LP/GP pay $300 flat tax, not a Franchise Tax, and do NOT file an Annual Report. Different deadline (June 1, not March 1), different system. Confusing many founders coming from other states.
- Foreign Corps file by June 30, not March 1. And pay $125 (not franchise tax). Common confusion source.
- Fee on formation page varies by stock count. The $109 base fee for Incorporation is a minimum; actual fee scales with authorized shares.
Delaware tax structure
See your CPA for personalized tax analysis.
For detailed tax planning, see the Delaware Division of Corporations under the Department of State and the Delaware Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Delaware?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Delaware ruleset (re-verified quarterly against Delaware Division of Corporations under the Department of State).
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