How to Start an LLC in Delaware

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

It costs $110 to start an LLC in Delaware. After formation, you will also owe $300/year for the File Your Annual Franchise Tax Report.

What are these fees for?

• The $110 is to file the Certificate of Formation — the document that officially creates your LLC.
• The $300/year is for the File Your Annual Franchise Tax Report — a mandatory filing that keeps your LLC in good standing.

How long does it take to get an LLC in Delaware?

• Online filing: 10 business days (standard); same-day expedited available
• Mail filing: 10 business days (plus mail time)

You can file online or by mail. Expedited processing is available for an additional fee.

Steps to Form an LLC in Delaware

Step 1: Search Your LLC Name

Search your LLC name to make sure it's available in Delaware. Two businesses in the state cannot share the same name.

Delaware business name search →

Step 2: Choose a Registered Agent

A Registered Agent is a person or company that accepts legal mail and state notices on behalf of your LLC. Delaware requires your Registered Agent to have a physical street address in the state — PO Boxes are not allowed. Your options:

• Yourself (if you have a physical address in Delaware)
• A friend or family member who lives in Delaware
• A professional Registered Agent service

Step 3: File Certificate of Formation with Division of Corporations

To officially create your LLC, file the Certificate of Formation with the Delaware Division of Corporations. The filing fee is $110.

You can file online or by mail. Expedited processing is available for an additional fee.

Step 4: Create an Operating Agreement

An Operating Agreement is an internal document that shows who owns the LLC and how it will be run. You do not need to file it with the state or the IRS — just keep it with your business records. All LLCs should have one, even single-member LLCs.

Step 5: Get an EIN from the IRS

An EIN (Employer Identification Number) is your LLC's federal tax ID. It is free from the IRS and is needed to open a business bank account, hire employees, and file taxes.

• US residents with an SSN: Apply online at IRS.gov (takes ~15 minutes, free)
• Non-US residents without an SSN: Apply by fax or mail using Form SS-4 (takes 1–3 months)

Step 6: File Your Annual Franchise Tax Report

First due: June 1 of the year after your LLC is approved

• Online filing only — the Annual Franchise Tax Report cannot be filed by mail.

After Your LLC Is Approved

Open a business bank account

Keep business and personal finances separate to maintain liability protection. You will need your EIN and your stamped/approved Certificate of Formation to open an account.

Get business licenses and permits

All LLCs in Delaware are required to obtain a general business license from the Delaware Division of Revenue. The cost varies by business type.

Understand your tax obligations

LLCs don't pay federal income tax directly. Profits and losses pass through to the members, who report them on their personal federal tax returns.

Delaware has no sales tax and does not impose state income tax on out-of-state income. If you operate in Delaware, your LLC members will owe Delaware income tax on that income.

Delaware LLC FAQs