DE

Delaware LLC Compliance

Complete 2026 Guide

Delaware is the nation's premier business formation state, trusted by over 1.6 million legal entities for its business-friendly Court of Chancery, flexible LLC statutes, and simple $300 annual franchise tax.

US Business Compliance Research Team
Expert LLC compliance researchers
Last updated:
$90
Formation Fee
$300
Annual Report
$200
Foreign LLC Fee
Yes
Franchise Tax

1Delaware LLC Formation

To form an LLC in Delaware, you'll need to file Articles of Organization with the Delaware Secretary of State.

Formation Details

  • Filing Fee: $90
  • Processing Time: ~1 week standard; same-day ($100 extra) and next-day ($50 extra) expedited available
  • Official Website: https://corp.delaware.gov

2Annual Report Requirements

Delaware requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $300
  • Due Date: June 1 each year
  • Frequency: Annually

3Registered Agent Requirements

Delaware requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Delaware.

Requirements: Must have a physical Delaware street address (no PO boxes); must be available during normal business hours to accept service of process; can be an individual DE resident or a business entity authorized to do business in DE.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Delaware, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $200
  • Requirements: File Certificate of Registration with DE Division of Corporations; must appoint a Delaware registered agent; provide a certificate of existence (good standing) from home state dated within 6 months.

5Delaware LLC Taxes

Delaware has a state income tax but LLCs are pass-through entities — no separate LLC-level income tax; members report income on personal returns. No state income tax on LLC income earned outside Delaware for non-residents.

Franchise Tax

$300/year flat rate for LLCs

6Penalties for Non-Compliance

Late Filing Penalties

$200 flat penalty + 1.5% monthly interest on unpaid franchise tax after June 1st deadline

Administrative Dissolution Risk

Failure to pay franchise tax; the state may void/cancel the LLC charter for non-payment.

Key Considerations for Delaware LLCs

  • Delaware's Court of Chancery is the gold standard for business dispute resolution — preferred by investors and VCs
  • No state income tax on LLC income earned outside Delaware for non-residents
  • The $300 annual franchise tax is a flat fee for LLCs — no complex calculation like corporations face
  • Delaware allows complete member/manager privacy — names not required on public Certificate of Formation
  • Delaware LLCs enjoy maximum statutory flexibility — highly customizable operating agreement terms

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Related Delaware LLC Articles

Official Resources

For the most up-to-date information, always check the official Delaware Secretary of State website:

https://corp.delaware.gov