DE · Incorporation
Form an LLC or corporation in Delaware.
Delaware's modern accounting partner for formation, registered agent, and the books that come next.
At a glance
Delaware formation snapshot
- LLC filing fee
- $90
- Corp filing fee
- $89
- Annual / franchise
- LLC $300; Corp franchise tax varies
- Annual report due
- June 1 (LLC); March 1 (corp)
- State income tax
- No state sales tax; corporate franchise tax system
- Typical processing
- 1–3 weeks (same-day options)
Fees and timelines can change. We confirm current amounts before we file.
Why this state
Why form in Delaware
Delaware is the default home for many venture-backed companies. Investors and counsel know Delaware corporate law, and the Court of Chancery is built for business disputes.
LLCs and corporations can form quickly, with same-day options when timing matters. There is no state sales tax, though franchise tax and annual reports still apply.
If you sell or hire outside Delaware, you may still need foreign qualification and tax filings in those states. Formation state is only one piece of the plan.
Process
Step-by-step formation in Delaware
- 1Name reservation (when required)
- 2Articles of Organization or Incorporation filing
- 3Registered agent designation
- 4EIN application
- 5Operating agreement or bylaws
- 6BOI / FinCEN filing when required
- 7State and local business licenses
- 8First-year compliance calendar
Compliance
Ongoing compliance in Delaware
- LLCs generally file an annual tax/report due June 1 with a flat fee.
- Corporations file an annual franchise tax due March 1. The amount depends on shares or assumed par value capital.
- Keep a Delaware registered agent with a physical street address in the state.
State-specific notes
- Franchise tax for corporations is not a flat fee for every company. Authorized shares and capital method change the bill.
- Delaware privacy is strong for LLCs, but federal BOI rules may still apply based on your facts.
Tax snapshot
Delaware tax at a glance
No state sales tax; corporate franchise tax system
FAQ
Delaware formation questions
Ready to form in Delaware?
Tell us your entity type and timeline. We confirm live fees, file, and set your first-year compliance calendar.