Answers before you file
Delaware business formation FAQ
Delaware formation, franchise tax, registered-agent, and federal tax requirements are separate. Review official Delaware Division of Corporations (Title 8 & Title 6), Delaware Division of Revenue (Title 30), and IRS instructions.
Last content review: October 25, 2026
Corp USA is not a law firm and does not provide legal advice.
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What to know before you file
Delaware LLC — $259 Total
A Delaware LLC is formed by filing a Certificate of Formation (§ 18-201) with the DE Division of Corporations for a $110 state fee ($259 total with $149 Basic). Zero member names on public record; flat $300 June 1 tax; zero annual report.
Official source: Delaware Division of Corporations (Title 8 & Title 6)Delaware C-Corp — $258 / $358 Startup
A Delaware C-Corporation is formed by filing a Certificate of Incorporation under 8 Del. C. § 102 ($258 total with $149 Basic, or $358 for the 10M-Share $0.00001 Par-Value Startup C-Corp + IRC § 83(b) kit).
Official source: Delaware Division of Corporations (Title 8 & Title 6)Annual Delaware Compliance
Delaware LLCs pay a flat $300 tax due June 1 (6 Del. C. § 18-1107, zero report); domestic corporations file by March 1 ($50 report + $175 Authorized Shares or $400 Assumed Par Value minimum).
Official source: Delaware Division of Corporations (Title 8 & Title 6)Frequently asked questions
$259 LLC, $258 standard C-Corp, $358 Venture 10M-Share C-Corp.
Official source: Delaware Division of Corporations (Title 8 & Title 6)Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4.
Official source: Internal Revenue Service (IRS)Your next chapter. In Delaware.
Corp USA is not a law firm and does not provide legal advice.