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Delaware LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Delaware. Business-friendly Court of Chancery.
Need Registered Agent Service?
Required if no DE address
First Year Total
$410
One-Time Formation Costs
Annual Fees
Moderate Ongoing Costs
Delaware has reasonable LLC fees. Factor these costs into your annual business budget.
Delaware LLC Key Facts
Important information for Delaware LLC owners
Business-friendly Court of Chancery
No income tax on out-of-state revenue
Strong privacy protections
Preferred by investors & Fortune 500
Delaware LLC Deadlines & Due Dates
Important dates for Delaware LLC compliance
Annual Tax Due
June 1 (franchise tax)
Annual Report
June 1 each year
Processing Time
Same day to 2 weeks
Delaware LLC Forms
Required forms for Delaware LLC compliance
Delaware LLC FAQ
Common questions about Delaware LLC taxes and fees
LLC Formation and Annual Costs in Delaware (2026)
Forming an LLC in Delaware requires a $110 filing fee paid to the Delaware Secretary of State. After formation, Delaware LLCs must pay a $300 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $110 | One-time |
| Annual Report / Annual Fee | $300 | Yearly |
| Registered Agent (optional, if using service) | $150/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $410. Ongoing costs are $300 per year.
Delaware LLC Compliance Requirements
Maintaining your Delaware LLC in good standing requires meeting several compliance obligations.
Annual Report: Delaware LLCs must file an annual report by June 1 each year. The filing fee is $300.
Registered Agent: Every Delaware LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $150/year).
Operating Agreement: Delaware strongly recommends an operating agreement for LLCs. This internal document outlines ownership percentages, member responsibilities, profit distribution, and management structure. Even in states where it is not mandated, having one protects members and clarifies operations.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Delaware LLCs
Delaware LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Delaware imposes a $300 annual franchise tax on all LLCs. However, Delaware does not tax LLC income earned outside the state. If your LLC operates entirely outside Delaware, you will not owe Delaware income tax — only the $300 annual franchise tax. Delaware's personal income tax rates range from 2.2% to 6.6% for income earned within the state.
S-Corp Election: Delaware LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Delaware Resources
- Delaware Division of Corporations
Business filings
- Delaware Department of Finance
Tax information
Fees are subject to change. This calculator provides estimates based on current Delaware law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.