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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At a glance
- What is it
- Form a business in delaware is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.