The official rules that apply
- The minimum franchise tax is $175 under the Authorized Shares method and $400 under the Assumed Par Value Capital method; maximum tax is $200,000.
- The Annual Report filing fee for domestic (non-exempt) corporations is $50 plus taxes due.
- Taxes and Annual Reports must be received no later than March 1 each year.
Registration basics in Delaware
| Company type | Limited Liability Company (LLC) |
|---|---|
| Registry | Delaware Division of Corporations |
| Government filing fee | $110 — State filing fee for an LLC Certificate of Formation. Paid expedite options: 24-hour $50, same-day $100. |
| Registration time | The Division publishes no standard processing time; expedited filing is sold as 24-hour, same-day, 2-hour or 1-hour service. |
| Resident director | No resident member or manager requirement is stated. |
| Visit, notary or lawyer | No in-person step is stated; filing goes through a Delaware registered agent. |
| Registered address | Every entity must keep a registered office and registered agent in Delaware with a physical street address. A PO box alone is not acceptable. |
| Minimum capital | Not stated |
| Corporate tax | An LLC’s income tax treatment depends on its members; we do not summarise it here. |
| Every year | Annual LLC tax is due by June 1. Two official pages disagree on the amount ($400 on the tax instructions page, $300 on the formation page); confirm with the Division before paying. LLCs file no annual report. |
Full step-by-step guide: company registration in Delaware.
Sources
- corp.delaware.gov, checked 27 September 2026
- corp.delaware.gov, checked 27 September 2026
- corp.delaware.gov, checked 27 September 2026