Question 1

How much does it cost to form an LLC in Delaware?

Accepted Answer

The state filing fee for a domestic LLC Certificate of Formation is $110.00. Optional faster service costs extra: $50.00 for 24-hour service or $100.00 for same-day service, and the Division also offers 2-hour ($500) and 1-hour ($1,000) priority service. A certified copy is $50.00.

Question 2

How do you form an LLC in Delaware?

Accepted Answer

File a Certificate of Formation with the Delaware Division of Corporations, using the Division's fillable PDF forms through its Document Filing and Certificate Request Service or by mail to Division of Corporations, John G. Townsend Building, 401 Federal Street, Suite 4, Dover, DE 19901 (with a cover sheet). All filing fees must be paid when the request is submitted.

Question 3

What are the LLC name requirements in Delaware?

Accepted Answer

The LLC name must contain the words "Limited Liability Company" or the abbreviation "L.L.C." or the designation "LLC". Reserving a name is optional; a reservation holds the name for 120 days and costs $75.00 (online, or by uploading, faxing or mailing a written request).

Question 4

Do you need a registered agent for an LLC in Delaware?

Accepted Answer

Every Delaware LLC must keep a registered office and registered agent in Delaware with a full street address (an agent may not act solely through a virtual office or mail-forwarding service). The agent may be the LLC itself, an individual Delaware resident, or a Delaware or foreign business entity authorized to do business in Delaware. The Division of Corporations says a business physically located in Delaware may act as its own agent.

Question 5

Does an LLC have to file an annual report in Delaware?

Accepted Answer

Delaware LLCs do not file an annual report. The Division of Corporations states: "There is no requirement to file an Annual Report." Instead, LLCs pay an annual tax (see state taxes).

Question 6

What state taxes does an LLC pay in Delaware?

Accepted Answer

All domestic and foreign LLCs formed or registered in Delaware must pay an annual tax of $400.00, due on or before June 1 for the prior year. There is no proration. Failure to pay results in a penalty of $200.00 plus 1.5% interest per month on the tax and penalty. Separately, Delaware's Division of Revenue imposes a gross receipts tax on most businesses and requires a Delaware business license, which expires each December 31 (or every third December 31 for a 3-year license).

Question 7

Is an operating agreement required in Delaware?

Accepted Answer

Delaware law defines the limited liability company agreement (often called an operating agreement) as any agreement of the members, "written, oral or implied," about the LLC's affairs. It is not among the documents filed with the Division of Corporations.

Question 8

How do you register a DBA in Delaware?

Accepted Answer

A person, firm or association doing business under a trade name that does not disclose its legal name must first file a certificate with the Delaware Division of Revenue designating the trade name and the legal name.

Question 9

How do you get a sales tax permit in Delaware?

Accepted Answer

The Delaware Division of Revenue states that Delaware does not impose a state sales tax, but does impose a tax on the gross receipts of most businesses. Businesses obtain a Delaware business license from the Division of Revenue through the One Stop Business Licensing and Registration Service; a temporary license can be printed at the end of registration.

Question 10

How do you register a foreign LLC in Delaware?

Accepted Answer

An out-of-state LLC files a Foreign Certificate of Registration with the Division of Corporations. The fee is $200.00. Foreign LLCs registered in Delaware also pay the $400.00 annual tax due June 1.

Question 11

How do you dissolve an LLC in Delaware?

Accepted Answer

A domestic LLC files a Certificate of Cancellation. The fee is $220.00, plus any annual taxes owed (and an extra $50 for each registered series named). A foreign LLC's cancellation is $200.00 plus annual taxes owed.

LLC filing fee	The state filing fee for a domestic LLC Certificate of Formation is $110.00. Optional faster service costs extra: $50.00 for 24-hour service or $100.00 for same-day service, and the Division also offers 2-hour ($500) and 1-hour ($1,000) priority service. A certified copy is $50.00. Source: Delaware Division of Corporations Fee Schedule (Revised August 1, 2026)
How to file	File a Certificate of Formation with the Delaware Division of Corporations, using the Division's fillable PDF forms through its Document Filing and Certificate Request Service or by mail to Division of Corporations, John G. Townsend Building, 401 Federal Street, Suite 4, Dover, DE 19901 (with a cover sheet). All filing fees must be paid when the request is submitted. The Division's how-to page does not state a standard processing time; expedited options are listed on the fee schedule. Source: Delaware Division of Corporations, How to Form a New Business Entity
Name rules and reservation	The LLC name must contain the words "Limited Liability Company" or the abbreviation "L.L.C." or the designation "LLC". Reserving a name is optional; a reservation holds the name for 120 days and costs $75.00 (online, or by uploading, faxing or mailing a written request). Source: 6 Del. C. § 18-102; Delaware Division of Corporations, How to Form a New Business Entity
Registered agent	Every Delaware LLC must keep a registered office and registered agent in Delaware with a full street address (an agent may not act solely through a virtual office or mail-forwarding service). The agent may be the LLC itself, an individual Delaware resident, or a Delaware or foreign business entity authorized to do business in Delaware. The Division of Corporations says a business physically located in Delaware may act as its own agent. Re-verified and corrected 2026-10-27. Source: 6 Del. C. § 18-104; Delaware Division of Corporations, How to Form a New Business Entity and Fee Schedule
Operating agreement	Delaware law defines the limited liability company agreement (often called an operating agreement) as any agreement of the members, "written, oral or implied," about the LLC's affairs. It is not among the documents filed with the Division of Corporations. Whether every LLC must have an agreement was not addressed in the sections reviewed. Re-verified 2026-10-27. Source: 6 Del. C. § 18-101(9)

Annual report	Delaware LLCs do not file an annual report. The Division of Corporations states: "There is no requirement to file an Annual Report." Instead, LLCs pay an annual tax (see state taxes). Source: Delaware Division of Corporations, LLC/LP/GP Franchise Tax Instructions
State franchise or minimum tax	All domestic and foreign LLCs formed or registered in Delaware must pay an annual tax of $400.00, due on or before June 1 for the prior year. There is no proration. Failure to pay results in a penalty of $200.00 plus 1.5% interest per month on the tax and penalty. Separately, Delaware's Division of Revenue imposes a gross receipts tax on most businesses and requires a Delaware business license, which expires each December 31 (or every third December 31 for a 3-year license). Source: Delaware Division of Corporations, LLC/LP/GP Franchise Tax Instructions; Delaware Division of Revenue, Business Licenses FAQs
Sales tax permit	The Delaware Division of Revenue states that Delaware does not impose a state sales tax, but does impose a tax on the gross receipts of most businesses. Businesses obtain a Delaware business license from the Division of Revenue through the One Stop Business Licensing and Registration Service; a temporary license can be printed at the end of registration. Source: Delaware Division of Revenue, Business Licenses FAQs
DBA / assumed name	A person, firm or association doing business under a trade name that does not disclose its legal name must first file a certificate with the Delaware Division of Revenue designating the trade name and the legal name. Re-verified 2026-10-27. Source: 6 Del. C. § 3101

Registering an out-of-state LLC	An out-of-state LLC files a Foreign Certificate of Registration with the Division of Corporations. The fee is $200.00. Foreign LLCs registered in Delaware also pay the $400.00 annual tax due June 1. Source: Delaware Division of Corporations Fee Schedule (Revised August 1, 2026); LLC/LP/GP Franchise Tax Instructions
Closing an LLC	A domestic LLC files a Certificate of Cancellation. The fee is $220.00, plus any annual taxes owed (and an extra $50 for each registered series named). A foreign LLC's cancellation is $200.00 plus annual taxes owed. Source: Delaware Division of Corporations Fee Schedule (Revised August 1, 2026)

How to Start an LLC in Delaware: Fees, Filings and Annual Requirements

Quick answers for Delaware

Forming the LLC

Keeping the LLC in good standing

Out-of-state LLCs and closing

Where to get help in Delaware

Starting an LLC & Small Business FAQ

More Delaware law