Use this founder guide to compare options, avoid filing mistakes, and move from idea to entity. Start your company with Lovie today.
By Omer Aydin ·
To form an LLC in Delaware in 2026, you file a Certificate of Formation with the Delaware Division of Corporations for $110, appoint a registered agent with a physical Delaware address, and then complete two post-formation tasks: an operating agreement and a federal EIN. Standard processing takes roughly two to three weeks; Delaware offers paid expedited options down to same-day and 24-hour service. The recurring cost to know about up front: every Delaware LLC owes a flat $300 annual franchise tax, due June 1.
Below is the full process, what each step costs, and the Delaware-specific details — franchise tax, Series LLCs, and the Court of Chancery — that other states don't have.
| Item | Detail |
|---|---|
| Filing fee | $110 (Certificate of Formation) |
| Processing | Standard: ~2–3 weeks; 24-hour expedite: +$50; same-day: +$100 |
| Annual franchise tax | $300 flat, due June 1 every year |
| Annual report | Not required for LLCs |
| State income tax | None on out-of-state income |
| Registered agent | Required — physical Delaware street address |
| Members listed publicly? | No — the Certificate of Formation does not name members |
The name must include "Limited Liability Company," "LLC," or "L.L.C." and be distinguishable from existing Delaware entities. Check availability with the Division of Corporations' name search. You can reserve a name for 120 days for $75, but most founders file directly.
Also run a federal trademark search — state availability does not protect you from trademark conflicts.
Every Delaware LLC must maintain a registered agent with a physical street address in Delaware. The agent receives service of process and official state notices — including your annual franchise tax notice.
Unless you have a Delaware address, you will hire a commercial agent ($50–$300 per year, depending on the provider and what is bundled). Lovie includes Delaware registered agent service in every plan. The general role is explained in what a registered agent does.
Delaware's formation document is short — it requires only:
Notably, it does not list members or managers, which is why Delaware offers reasonable ownership privacy at the state level. File by uploading through the Division of Corporations' document system or via your registered agent or formation service. The fee is $110; expedited handling is available (24-hour +$50, same-day +$100, and faster tiers at higher fees).
Request a certified copy ($50) if your bank requires one — many do.
Delaware law (6 Del. C. § 18-101) actually references the LLC agreement as the core governing document, and Delaware courts give it unusual deference — Delaware lets members customize almost everything by contract. No filing is required, but banks and investors will ask for it.
Start from our free operating agreement template and adapt it.
Your LLC needs a federal EIN for banking, payment processing, hiring, and taxes. The IRS issues it free — apply online with an SSN/ITIN, or by fax/mail with Form SS-4 if you are a non-resident. Step-by-step: How to get an EIN.
This is the question Delaware founders ask most. Every Delaware LLC pays a flat $300 "annual tax" (commonly called the franchise tax), due June 1 each year, starting the year after formation. It is not based on income — a dormant LLC with zero revenue owes the same $300 as one earning millions.
Miss the deadline and Delaware adds a $200 penalty plus 1.5% monthly interest, and your LLC loses good standing. Full details, deadlines, and payment instructions: Delaware LLC franchise tax guide.
Unlike corporations, Delaware LLCs do not file an annual report — the $300 payment is the entire annual obligation to the state.
If you do not need investor infrastructure, compare costs first: Wyoming vs. Delaware. Wyoming's $60 annual report against Delaware's $300 franchise tax adds up over the years.
$110 for the Certificate of Formation. Add optional costs: $50 for a certified copy, $75 for name reservation, expedite fees if you need them, and a registered agent if you don't have a Delaware address. From year two onward, every Delaware LLC pays the $300 annual franchise tax.
Standard processing generally runs two to three weeks depending on state workload. Delaware sells expedited handling: about $50 extra for 24-hour processing and $100 for same-day, with faster tiers available.
Not if it doesn't operate in Delaware. LLCs that earn income outside Delaware owe no Delaware state income tax — just the flat $300 annual franchise tax. Your home state and the federal government still tax the income you earn through the LLC.
No. There is no residency requirement, and non-US founders form Delaware LLCs routinely. You need a Delaware registered agent and, for non-residents, the fax/mail EIN route described in our EIN guide.
No. The Certificate of Formation lists only the LLC name and the registered agent. Members and managers are identified in the private operating agreement, not in state filings — though banks and federal rules still require disclosing owners privately.
A single LLC that can create internal "series," each with separate assets, members, and liability shields. It can reduce filing costs for founders who would otherwise form many LLCs, but the structure is treated inconsistently outside Delaware — review it with a tax professional first.
Delaware if you are building toward venture capital or want Chancery-court legal infrastructure; Wyoming if you want the lowest ongoing cost ($60/year vs. $300/year) and stronger privacy. The full comparison: Wyoming vs. Delaware LLC.
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Form your Delaware LLC with Lovie — $29/month including Delaware registered agent, EIN application assistance, and franchise tax deadline tracking.
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