AI-Powered Formation

Delaware Secretary of State

Form your Delaware LLC, Corporation, or Nonprofit with chat-first AI business formation. State filing, registered agent, EIN, and ongoing compliance workflows — connected from the start.

Delaware Business Filing Overview

The Division of Corporations is the state authority responsible for registering LLCs, corporations, nonprofits, and other business entities in Delaware. The standard LLC formation fee is $110 with a processing time of 1-3 days. Online filing is available.

Formation Fee$110
Processing Time1-3 days
Online FilingAvailable
Annual Report Fee$300
Annual Report DueJune 1 (LLC) / March 1 (Corp)
SOS Phone(302) 739-3073

Most popular state for corporations and venture-backed startups. Court of Chancery provides world-class business law.

DIY LLC Formation Guide Available

Forming an LLC in Delaware yourself? Follow our step-by-step Delaware LLC DIY Guide , complete with official form downloads, filing portals, state fees, and annual report requirements.

Official Delaware Filing Resources

Use these official state resources to review current requirements or prepare a mail-in filing.

Delaware Entity Requirements

State-specific governance rules for Delaware LLCs, Corporations, and Nonprofits.

Members

Minimum required1
Residency requiredNo

Management Structure

DefaultMember Managed

Delaware allows broad contractual flexibility in LLC agreement, including manager-managed structures

Operating Agreement

Required to fileYes

Delaware requires an LLC agreement (written, oral, or implied); not filed with the state

Annual Meeting

RequiredNo

No statutory annual meeting requirement for LLCs

Formation Filings in Delaware

These are the primary documents filed with the Division of Corporations to create a new legal entity. Each entity type has different requirements, fees, and processing times.

Articles of Incorporation

Corporation
Agency:Division of Corporations
Filing Fee:$89 + processing fee if filing online
Processing Time:3-5 days
Filing Method:Online or Mail
Expedited:Yes — $50 for 24 hours processing

Most popular state for corporations. Same-day service available for $500. Annual franchise tax applies.

What to know

  • Includes authorized shares and par value
  • Names the registered agent
  • Sets the corporation's purpose

Articles of Organization

LLC
Agency:Division of Corporations
Filing Fee:$110 + processing fee if filing online
Processing Time:3-5 days
Filing Method:Online or Mail
Expedited:Yes — $100 for 24 hours processing

Delaware LLC Certificates of Formation require the LLC name, Delaware registered office, Delaware registered agent, and authorized person signature. Delaware LLCs pay a $300 annual tax due June 1.

What to know

  • Names the registered agent and required filing contact information
  • Sets the registered office address
  • May include an optional effective date

Articles of Incorporation (Nonprofit)

Nonprofit
Agency:Division of Corporations
Filing Fee:$89 + processing fee if filing online
Processing Time:3-5 days
Filing Method:Online or Mail

Annual franchise tax of $50 for exempt organizations.

What to know

  • Public benefit purpose statement required
  • Asset dedication language for IRS
  • Members or directors structure

Foreign Qualification

LLCCorporation
Agency:Division of Corporations
Filing Fee:$200 + processing fee if filing online
Processing Time:3-5 days
Filing Method:Online or Mail

What to know

  • Required when operating, hiring employees, or owning property in another state
  • Needs Certificate of Good Standing from home state
  • Creates registered agent and annual report obligations in the new state

Ongoing Compliance in Delaware

After formation, Delaware entities must maintain ongoing filings to remain in good standing. Missing deadlines can result in late fees, administrative dissolution, and loss of liability protection.

Annual Report

LLCCorporationNonprofit
Agency:Division of Corporations
Filing Fee:$300 + processing fee if filing online
Processing Time:Immediate
Filing Method:Online or Mail
Due Date:June 1 (LLC) / March 1 (Corp)
Filing Period:Annual

LLCs: $300 franchise tax. Corporations: $50 report fee + franchise tax (minimum $175, calculated separately).

What to know

  • Due date varies by state (often anniversary date or fixed month)
  • Filing fees range $10–$825 by state
  • Failure to file results in administrative dissolution

Amendment to Formation Documents

LLCCorporationNonprofit
Agency:Division of Corporations
Filing Fee:$50 + processing fee if filing online
Processing Time:3-5 days
Filing Method:Online or Mail

What to know

  • Board or member approval typically required
  • Certified copy may be needed for banks and contracts
  • Most states allow online amendment filing

Articles of Dissolution

LLCCorporationNonprofit
Agency:Division of Corporations
Filing Fee:$204 + processing fee if filing online
Processing Time:3-5 days
Filing Method:Online or Mail
Tax Clearance:Not required

All past franchise taxes must be paid before dissolution will be processed. No formal clearance letter required, but outstanding taxes block filing.

What to know

  • May require tax clearance before filing
  • Assets must be distributed before dissolution
  • Protects against future liability claims

Change of Registered Agent

LLCCorporationNonprofit
Agency:Division of Corporations
Filing Fee:$50 + processing fee if filing online
Processing Time:1-3 days
Filing Method:Online or Mail

What to know

  • Must be maintained at all times
  • Registered agent must be available during business hours
  • Can be an individual or registered agent service

Document Retrieval in Delaware

Certified documents from the Division of Corporations are often required by banks, investors, lenders, and for foreign qualification in other states.

Certificate of Good Standing

LLCCorporationNonprofit
Agency:Division of Corporations
Filing Fee:$50 + processing fee if filing online
Processing Time:1-2 days
Filing Method:Online or Mail

Same-day service available. Delaware Good Standing certificates are commonly required for VC transactions and bank account openings.

What to know

  • Required by most banks when opening accounts
  • Needed for foreign qualification in other states
  • Typically valid for 30–90 days

Apostille

LLCCorporationNonprofit
Agency:Division of Corporations
Filing Fee:$50
Processing Time:1-3 days
Filing Method:Mail Only

Delaware offers same-day apostille service. One of the fastest in the country due to high corporate volume.

What to know

  • Required for international business expansion
  • Issued by Secretary of State office
  • Attaches to formation documents and good standing certificates

Delaware Tax Snapshot

Understanding Delaware's tax environment is critical for choosing the right formation state and planning your entity's ongoing obligations.

State Income TaxYes
Personal Income TaxYes
State Sales TaxNo sales tax
Franchise TaxYes

Delaware has no sales tax. LLCs pay a $300 annual franchise tax. Corporations pay a franchise tax starting at $175 (minimum) calculated using Authorized Shares or Assumed Par Value Capital Method. No income tax on businesses operating outside Delaware.

Delaware Agency Directory

Key government agencies for Delaware business formation, tax registration, and employer compliance.

Division of Corporations

Primary filing authority for Delaware business entities

Division of Corporations

Entity formation, annual reports, good standing certificates, apostilles

Delaware Division of Revenue

Income tax, gross receipts tax, withholding

Delaware Department of Labor

Unemployment insurance, workers' compensation, employer registration

Delaware Court of Chancery

Business disputes, corporate governance, fiduciary matters

Form your Delaware entity today.

Start your Delaware LLC, corporation, or nonprofit online — AI-powered filing with registered agent, EIN, and compliance included.