| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
WyomingLLC | $100 | Not stated | No state income tax | No | Not required | Agent address | From $60 a year |
DelawareLLC | $110 | Not stated | Depends on owners | No | Not required | Agent address | $400 LLC tax |
What the state charges over five years
| Wyoming | Delaware | |
|---|---|---|
| Filing fee | $100 | $110 |
| Each later year | from $60 | $400 |
| Five years in total | $340 | $1,710 |
The total is the filing fee plus four annual payments. It assumes the Wyoming minimum, which applies up to $300,000 of assets located in Wyoming, because the tax is $60 or $0.0002 per dollar of those assets, whichever is greater. A registered agent’s fee comes on top in both states; the agent sets it, not the state.
Annual duties are different
Wyoming asks for an annual report with a licence tax, due on the first day of the month in which the LLC was formed. Left unpaid for 60 days after that date, the company is subject to dissolution.
Delaware asks for no annual report from an LLC. It charges a flat $400 tax due by June 1, and a late payment adds a $200 penalty plus 1.5% interest a month.
Registered agent and address
Both states require a registered agent with a physical street address in the state, and the agent’s address is a legal service address, not an office. Neither state lists a resident member or manager requirement on the pages we checked, and neither lists an in-person step.
State income tax
Wyoming has no individual or corporate income tax. How a Delaware LLC’s income is taxed depends on its members, so we do not summarise it here. In both states federal rules still apply, including Form 5472 for a foreign-owned single-member LLC. Ask a tax adviser how this applies to you.
Where to go next
Sources
- Wyoming Secretary of State, business fees, checked 7 November 2026
- Wyoming Secretary of State, business FAQ, checked 7 November 2026
- State of Wyoming, about Wyoming, checked 7 November 2026
- Delaware Division of Corporations, fee schedule, checked 7 November 2026
- Delaware Division of Corporations, LLC tax instructions, checked 7 November 2026
- Delaware Division of Corporations, registered agents, checked 7 November 2026