What an LLC costs in Delaware (2026)

Forming an LLC in Delaware costs $110. After that the state charges no yearly report fee, and LLCs owe Delaware annual LLC tax and Delaware business license and Delaware gross receipts tax (services rate).

Cost	Amount	When
Certificate of Formation	$110	Once, to form	corpfiles.delaware.gov
None (annual LLC tax only, see entity_taxes)	No yearly report fee	Annual LLC tax due June 1 for the prior year	corp.delaware.gov
Delaware annual LLC tax	$475 at $150,000 revenue	Yearly	corp.delaware.gov
Delaware business license	$475 at $150,000 revenue	Yearly	revenuefiles.delaware.gov
Delaware gross receipts tax (services rate)	$475 at $150,000 revenue	Yearly	delcode.delaware.gov

LLC taxes in Delaware by revenue

Revenue	Delaware annual LLC tax	Delaware business license	Delaware gross receipts tax (services rate)	Total with report fee
$50,000	$400	$75	$0	$475
$150,000	$400	$75	$0	$475
$500,000	$400	$75	$0	$475
$1,000,000	$400	$75	$0	$475
$3,000,000	$400	$75	$7,169	$7,644

Profit taken as two thirds of revenue where a tax is on net income.

Delaware annual LLC tax: Raised from $300 to $400 by HB 400 (2026) starting with tax year 2026, paid by June 1, 2027. Not prorated. Late penalty $200.

Delaware business license: Annual license for service businesses, $75 for the first location and $25 per extra location, renewed by December 31. Fees differ for some other license types.

Delaware gross receipts tax (services rate): Services rate 0.3983% with a $100,000 monthly ($300,000 quarterly) exclusion, modelled as $1,200,000 a year. Rates range from 0.0945% to 1.9914% by business type.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $27,568 a year in Delaware, fees included. An S corp election can lower it: LLC vs S corp in Delaware.

No annual report for LLCs. The flat annual LLC tax is listed under entity_taxes. A Delaware registered agent is required.

Questions

How much does it cost to start an LLC in Delaware?

$110 to file the Certificate of Formation.

How much does an LLC cost per year in Delaware?

No yearly report fee, plus Delaware annual LLC tax and Delaware business license and Delaware gross receipts tax (services rate): $475 for a business with $150,000 of revenue and $100,000 of profit.

When is the Delaware LLC report due?

Annual LLC tax due June 1 for the prior year.

Does an LLC pay Delaware income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Delaware taxes personal income in 7 brackets, from 0% to 6.6% (2026, single filer).

Other states