Under 30 Del. C. § 1902(b)(6), qualifying corporations with activities limited to the statutory exemption do not owe Delaware corporate income tax. Physical business, gross receipts, home-state qualification, and federal obligations require separate review.
Delaware Division of Corporations (Title 8 & Title 6) ↗Delaware Code Online (Title 6, Title 8 & Title 30) ↗Delaware statutory references supplied for the October 25, 2026 review; confirm current official instructions.
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Statutory Rule & Filing Mechanics (30 Del. C. § 1902(b)(6))
Under 30 Del. C. § 1902(b)(6), qualifying corporations with activities limited to the statutory exemption do not owe Delaware corporate income tax. Physical business, gross receipts, home-state qualification, and federal obligations require separate review.
Delaware Division of Corporations (Title 8 & Title 6) ↗Certificate of Formation — $110 state fee
Under 6 Del. C. § 18-201, the public Certificate requires the LLC name and Delaware Registered Agent. The authorized person signs the filing; member and manager names are not required.
Delaware Division of Corporations (Title 8 & Title 6) ↗Freedom of Contract & Charging Order Protection
6 Del. C. § 18-1101(b) gives maximum effect to freedom of contract in the Operating Agreement. § 18-703 provides the charging-order remedy.
Delaware Code Online (Title 6, Title 8 & Title 30) ↗Your preparation checklist
- Confirm LLC, standard C-Corp, Venture 10M-Share C-Corp, or Series LLC
- Clear Delaware ICIS entity name
- Designate physical Delaware Registered Agent
- File Certificate of Formation ($110) or Incorporation ($109)
- Execute Operating Agreement or Bylaws; review 30-day § 83(b) election
- Calendar March 1 corporation report or June 1 LLC tax
Delaware Tax & Exemption Calculator
Delaware Tax & Exemption Calculator
Review the filing & fees →Keep the requirements separate.
| Requirement | Rule / confirmation needed | Official authority |
|---|---|---|
| Certificate of Formation — $110 state fee | Under 6 Del. C. § 18-201, the public Certificate requires the LLC name and Delaware Registered Agent. The authorized person signs the filing; member and manager names are not required. | Delaware Division of Corporations (Title 8 & Title 6) ↗ |
| Freedom of Contract & Charging Order Protection | 6 Del. C. § 18-1101(b) gives maximum effect to freedom of contract in the Operating Agreement. § 18-703 provides the charging-order remedy. | Delaware Code Online (Title 6, Title 8 & Title 30) ↗ |
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Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
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30 Del. C. § 1902(b)(6). Under 30 Del. C. § 1902(b)(6), qualifying corporations with activities limited to the statutory exemption do not owe Delaware corporate income tax. Physical business, gross receipts, home-state qualification, and federal obligations require separate review.
Delaware Division of Corporations (Title 8 & Title 6) ↗Only the LLC name, Delaware Registered Agent, and Authorized Person signing the Certificate of Formation appear on the public filing.
Delaware Division of Corporations (Title 8 & Title 6) ↗June 1 of each calendar year starting the year after formation (§ 18-1107). Zero annual report is required.
Delaware Division of Corporations (Title 8 & Title 6) ↗