Delaware LLC Cost (2026): $110 to File, and the Annual Tax Just Went Up
Delaware’s LLC fee structure is short: one filing fee, one flat annual tax, no annual report. What changed in 2026 is the size of that tax. If you are comparing Delaware using a guide written before this summer, its $300 figure is out of date for any LLC formed now.
The Annual Tax Rose From $300 to $400
Delaware House Bill 400, signed on May 21, 2026, raised the annual tax on LLCs, limited partnerships and general partnerships from $300 to $400, starting with the 2026 tax year. The tax for 2025, paid by June 1, 2026, stayed at $300. The first payments at $400 are due June 1, 2027. The same bill raised the tax on each registered series of an LLC from $75 to $100. Delaware corporations are not affected by this change.
The tax is flat. It does not depend on revenue, profit or whether the LLC did anything during the year.
Northwest Registered Agent
Every Delaware LLC must have a Delaware registered agent, which most owners living elsewhere must pay for. $39 formation + $110 state fee, free registered agent for year one, then $125/yr.
$39 formation fee · Free registered agent for 12 months · Your address stays off public records · No data selling · No hidden fees
Form Your LLC with Northwest ($39) →Lowest 3-year cost we found: Northwest $289 vs Bizee $298 vs ZenBusiness $497 (service fees; state fees extra). Northwest also puts its address on your public filings instead of yours where the state allows.
The $110 Certificate of Formation
A Delaware LLC is formed by filing a Certificate of Formation with the Division of Corporations for $110. It is one of the shortest formation documents in the country: the LLC’s name and its registered agent’s name and Delaware address. Member and manager names are not required on it.
A certified copy of the filed certificate costs $50 if a bank or foreign state asks for one. Delaware also sells expedited handling at several speed tiers; those fees changed on August 1, 2026, so check the current Division of Corporations fee schedule before paying for speed.
When the First $400 Is Due
The annual tax is not prorated. An LLC that exists on any day of a calendar year owes that year’s full tax, payable by June 1 of the next year. Example: form a Delaware LLC on October 15, 2026, and you owe $400 for 2026 by June 1, 2027, then $400 for 2027 by June 1, 2028. There is no annual report to file with it, just the payment through the Division of Corporations website.
Late Payment: $200 Plus Interest
Miss June 1 and Delaware adds a $200 penalty, then 1.5% interest per month on the unpaid tax and penalty. The LLC also falls out of good standing, so you cannot get a Certificate of Good Standing until the balance is paid. After three years of non-payment the state can cancel the LLC’s Certificate of Formation, and reviving it requires paying the back taxes, penalties and interest.
Delaware 3-Year Cost
For an LLC formed in 2026, paying the 2026 and 2027 taxes at $400:
| Scenario | Year 1 | Year 2 | Year 3 | 3-Year Total |
|---|---|---|---|---|
| Northwest Registered Agent | $149 ($110 filing + $39, RA free) | $525 ($400 tax + $125 RA) | $525 (same) | $1,199 |
| ZenBusiness (Starter) | $209 ($110 + $0 + $99 RA) | $599 ($400 + $199 RA) | $599 (same) | $1,407 |
| DIY (only with your own Delaware address) | $110 (filing) | $400 (annual tax) | $400 (annual tax) | $910 |
The DIY row assumes you have your own Delaware street address to serve as registered agent. Most owners who form in Delaware live elsewhere, so a paid agent is effectively mandatory, and the Northwest Registered Agent row is the realistic minimum.
Form your Delaware LLC for $39 + $110 state fee.
Northwest Registered Agent: $39 formation, free Year 1 registered agent, compliance reminders, and your home address kept off public records.
Form My Delaware LLC for $39
Prefer a $0 upfront starter plan? Compare ZenBusiness (registered agent $199/yr).
The Hidden Cost: Your Home State
If your business operates in another state, that state will almost always require your Delaware LLC to register there as a foreign LLC and pay its fees and annual reports too. You then pay two sets of state fees, and in California’s case two sets of taxes, for one business. Delaware’s legal advantages matter mostly for companies raising venture capital or with investors who expect Delaware law. For a local service business, forming in your home state is cheaper.
Why I Choose Northwest Registered Agent
After forming 3 LLCs myself and helping clients through the process, I keep coming back to Northwest Registered Agent. Here is why:
- Remarkable Customer Support: Quick, human responses every time.
- Caring & Privacy-Focused: Genuine service with full respect for your privacy.
- Lightning-Fast Formation: Often faster than promised.
- Incredible Value: $39 includes a free business address, mail scanning, and more.
- Clear & Transparent: No hidden fees or surprises.
Ready to form your business? Choose Northwest today!
Frequently Asked Questions
How much is the Delaware LLC annual tax in 2026?
$400 for tax year 2026 and later, under House Bill 400 signed May 21, 2026. The 2025 tax, paid by June 1, 2026, was $300. The first $400 payments are due June 1, 2027.
How much does it cost to form an LLC in Delaware?
$110 for the Certificate of Formation. You also need a Delaware registered agent; with Northwest Registered Agent the first-year cost is $149, including a free first year of agent service.
Do Delaware LLCs file an annual report?
No. Delaware LLCs only pay the flat annual tax by June 1. There is no annual report form.
What is the penalty for paying the Delaware LLC tax late?
A $200 penalty plus interest of 1.5% per month on the unpaid tax and penalty. The LLC loses good standing until the balance is paid.
Is the Delaware tax prorated for a new LLC?
No. An LLC formed at any point in a year owes the full annual tax for that year, due June 1 of the following year.
