How to Form an LLC in Delaware (2026 Guide)
Everything you need to form a Delaware LLC: state filing fee ($110), processing time (3-5 business days), annual compliance, taxes, and the exact 7-step process. Reviewed by IRS Enrolled Agents.
To form an LLC in Delaware, file the Articles of Organization with the Delaware Secretary of State (fee: $110), appoint a registered agent with a Delaware street address, obtain an EIN from the IRS, and adopt an operating agreement. Standard processing takes 3-5 business days. The annual franchise tax is $300, due June 1. With Gullia Filing, total first-year cost is $559 (all-inclusive: state fee, registered agent, EIN, operating agreement).
Delaware LLC Cost Breakdown
Total transparent pricing for forming and maintaining a Delaware LLC. No surprise upsells, no hidden fees.
| Item | Cost | Notes |
|---|---|---|
| Delaware SoS filing fee | $110 | One-time, paid to the state |
| Expedited processing (optional) | +$100 | Reduces wait to 24 hours |
| Registered agent (year 1) | Included | Included free in every Gullia package |
| EIN (Federal Tax ID) | Included | Filed with the IRS, no extra charge |
| Operating agreement | Included | Attorney-reviewed, state-compliant |
| Gullia Filing Starter service fee | $149 | Flat fee, no upsells |
| Total first-year cost | $559 | All-inclusive, no surprises |
| Recurring: Franchise Tax | $300/yr | Due June 1 |
The 7-Step Delaware LLC Formation Process
Every Delaware LLC follows the same core process. Here is exactly what happens, in order, and what Gullia Filing handles on your behalf.
Choose a Delaware LLC name
Pick a name that includes "LLC", "L.L.C.", or "Limited Liability Company" and is distinguishable from existing Delaware entities. Our free name check tool verifies availability against the Delaware Secretary of State database in seconds.
Appoint a Delaware registered agent
Delaware requires a registered agent with a physical street address in the state to receive legal and tax notices. Gullia Filing provides this service in every package, protecting your privacy and ensuring you never miss a critical filing.
File the Articles of Organization
Submit formation paperwork to the Delaware Secretary of State with a $110 filing fee. Expedited processing is available for $100 additional. We handle the filing electronically and forward your certified copy within 3-5 business days.
Obtain your EIN (Federal Tax ID)
Apply to the IRS for an Employer Identification Number, required to open a US business bank account, hire employees, and file federal taxes. Included free in every Gullia Filing package.
Draft an operating agreement
An operating agreement establishes member rights, profit distributions, management structure, and dispute resolution. Even single-member LLCs benefit from having one on file for bank account opening and to reinforce the corporate veil. We provide a state-compliant, attorney-reviewed template in every package.
Register for Delaware taxes and licenses
Register with the Delaware Department of Revenue for state tax IDs, sales tax permits if applicable, and any industry-specific licenses. Our compliance calendar tracks every deadline automatically.
Open a US business bank account
With your EIN, Articles of Organization, and operating agreement, you can open a US business bank account. We provide bank-ready document packages and can introduce you to fintech partners that accept remote onboarding.
Delaware LLC Tax Obligations
State tax summary
No state income tax on LLCs that do not do business in Delaware. Only the $300 franchise tax applies.
Franchise tax: Flat $300 annual LLC franchise tax regardless of income or activity.
Federal tax defaults
A single-member Delaware LLC is treated as a disregarded entity federally (income flows to Schedule C or E of the owner's Form 1040). A multi-member LLC defaults to partnership taxation (Form 1065). You may elect S-Corp status (Form 2553) or C-Corp status (Form 8832) if it reduces overall tax.
See tax and accounting servicesWhy form your LLC in Delaware
- Court of Chancery specializes in business disputes with judges, not juries — most cited business case law in the US.
- No state income tax on income earned outside Delaware, ideal for holding companies and IP entities.
- Series LLC allows one filing to cover multiple protected sub-entities (real estate, funds, brands).
Things to watch for in Delaware
- Doing business in your home state still requires foreign qualification there — you pay Delaware AND your home state.
- The $300 franchise tax is due even if the LLC had zero revenue or was dormant.
Top industries for Delaware LLCs
Gullia Filing vs Alternatives (Delaware)
The state filing fee is the same everywhere. What differs is the service fee, what is included, and how transparent the pricing is.
| Provider | Base service fee | Registered agent Y1 | EIN included | Operating agreement | Total first year |
|---|---|---|---|---|---|
| Gullia Filing (Starter) | $149 | Included | Yes (free) | Yes (attorney-reviewed) | $259 |
| DIY (file yourself) | $0 | $50-150 or self | Self (free) | No (buy separately) | $110+ |
| Bizee (Silver) | $0 + upsells | Free Y1, $119/yr after | Upsell ($70) | Upsell ($99) | $279+ |
| LegalZoom (Basic) | $249 | Upsell ($299/yr) | Upsell ($79) | Upsell ($99) | $836+ |
| Northwest RA | $39 | $125/yr | Upsell ($200) | Yes (template) | $474+ |
| ZenBusiness (Starter) | $0 + $199/yr | Free Y1, $199/yr after | Upsell ($99) | Upsell ($99) | $309+ |
Comparison based on publicly available pricing as of 2026. State filing fee ($110) is paid to Delaware and identical across providers. Verify current pricing directly with each provider before purchasing.
Frequently Asked Questions
The most common questions about forming an LLC in Delaware, answered by our Enrolled Agents.
Ready to form your Delaware LLC?
Flat $149 service fee. State fee $110 paid directly to Delaware. EIN, registered agent, and operating agreement included. No upsells, no surprises.