To form a Delaware LLC, file a Certificate of Formation with its name, registered office and agent. An ordinary LLC pays a yearly LLC tax. The corporation annual report does not apply.

This guide covers forming a new Delaware LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.

Delaware LLC at a glance

Business name check
Search business namesA name search does not reserve or approve the name.
Formation document
Certificate of Formation
State filing fee
$110The August 2026 fee schedule lists $110 for domestic LLC formation. Certified copies and expedited service are separate optional charges.
Processing time
Online10 business daysPaper10 business days; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
Ongoing report or tax
Annual LLC tax
Report / renewal charge
$400The $400 rate applies from the 2026 tax year; tax for 2026 is due June 1, 2027. Older state FAQ pages may still show $300. LLCs do not file the corporation annual report.
Frequency / due date
Annually, due June 1
Sales tax base rate
0%No statewide general sales tax. July 1, 2026 snapshot; not an address-specific rate. No general sales tax. Other business taxes, including gross-receipts obligations, are a separate question.
Names in formation records
No management roster requiredThe standard certificate identifies the LLC, registered office/agent and authorized signer; it does not list members or managers. Other filings and private bank/tax records may identify owners.

Before you file in Delaware

Arrange the Delaware agent first. Prepare the legal name, authorized signer and address or email for the returned filing.

Search business names ↗

File the Certificate of Formation

Submit a Delaware formation document ↗

  1. Complete the Certificate of Formation and the submission cover information.
  2. Have an authorized person sign the certificate. Submit it through eCorp’s document service or the Division’s paper route.
  3. Choose any expedited or copy service you need, pay and save the accepted certificate and Delaware file number.
Hand-drawn path from choosing a name to filing the LLC and organizing the next steps.
Prepare, file, then complete the post-approval tasks.

What to enter in the form

Registered office
Use the Delaware office supplied by the appointed agent. It does not establish that your business operates there.
Signature
The authorized person signs the certificate. Keep the owners and their percentages in the operating agreement; the standard certificate does not list them.
Return instructions
Specify where the Division should send the approved document. The filing contact can differ from the agent.

Formation form or legal requirements ↗

After approval in Delaware

  • If the business operates in another state, check that state’s foreign-LLC registration rules before opening there.

Annual LLC tax

Delaware LLC annual-tax instructions and payment ↗

  1. Use the Division’s LLC/alternative-entity tax service and enter the Delaware file number.
  2. For the 2026 tax year onward, pay the $400 annual LLC tax by June 1 of the following year. Save the confirmation. The corporation’s stock-based franchise-tax calculation does not apply to an ordinary LLC.
  3. Keep the Delaware agent appointed while the company remains active.

Compare the filing cycles in our annual report and recurring-fee table.

Next steps: operating agreement · get an EIN · starting checklist.

Sources and filing links

Sources checked . Confirm the state’s current fees and instructions before filing.

Research and walkthrough references

These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.

See our editorial policy for the research process and contact page for correction information.