Best LLC Formation Services in Delaware

Delaware's Court of Chancery is the single biggest reason businesses incorporate here. It uses judges instead of juries for business disputes, and decades of case law give you predictable outcomes that no other state can match.

Series LLCs are available in Delaware, letting you create multiple protected "cells" under one parent LLC without filing separate entities. This is useful if you hold multiple rental properties or run distinct business lines, and only a handful of states recognize this structure.

Delaware does not charge sales tax, which matters if you sell physical goods. Compare that to neighboring Pennsylvania at 6% or New Jersey at 6.625%.

Your LLC's operating agreement is required by law in Delaware, not just recommended. If you skip it, you default to the Delaware LLC Act's provisions, which may not reflect your actual ownership arrangement.

1. Get your State of Delaware Business License from the Division of Revenue if you conduct any business activity in the state. The general annual fee is $75 for your first location.
2. Pay the $400 annual LLC tax by June 1st each year. Delaware LLCs file no annual report. The tax is the whole obligation, and it is due whether or not you earned a dollar. Miss the date and the state adds $200 plus 1.5% interest a month, per the Division of Corporations.
3. Draft and sign your operating agreement. Delaware requires this document by law, and it governs member rights, profit distribution, and management authority.
4. Apply for an EIN from the IRS. This is free and takes minutes online. You need it to open a business bank account, hire employees, or file federal taxes.
5. Skip the federal Beneficial Ownership Information (BOI) report. FinCEN exempted every company created in the United States in an interim final rule published 26 March 2025, so a domestic Delaware LLC files nothing. Only entities formed under foreign law and registered to do business here still report. A letter asking for a fee to file one is a scam, and FinCEN says so.
6. Open a dedicated business bank account to maintain your LLC's liability protection. Delaware courts will pierce the veil if you commingle personal and business funds.

• Annual LLC Tax - Delaware charges a flat $400 per year due June 1st, even if your LLC earns nothing. It went up from $300 for 2026. The tax sits on top of the filing fee, which is what catches first-time founders off guard.
• Late Fee Penalty - Miss the June 1st deadline and you owe an immediate $200 penalty plus 1.5% monthly interest on the unpaid balance.
• Business License Fee - If you operate in Delaware, the state requires a $75 annual business license from the Division of Revenue.
• Getting Back In Good Standing - Three years of unpaid tax cancels your certificate of formation. Reviving it costs $220 for the certificate of revival. You also owe every year of back tax, the $200 penalty for each of those years, and the interest, per the state fee schedule.