What a Delaware LLC Costs the State: Filing Fees and the Annual Tax (2026)
Delaware charges $110 to form an LLC and a $400 annual tax due each June 1. The state’s 2026 fee schedule for the filings a company of one meets, and what faster service adds.
Checked against the Division of Corporations fee schedule (revised August 1, 2026), the Division’s LLC/LP/GP tax page, Title 6 §18-1107 of the Delaware Code and House Bill 400
As of · Delaware Division of Corporations fee schedule, revised August 1, 2026, and the Division’s LLC/LP/GP tax page12
| Filing | Frequency | State fee (USD) | Same-day fee (USD, extra) | 24-hour fee (USD, extra) | Certified copy (USD, each) | Source |
|---|---|---|---|---|---|---|
| Formation of a domestic LLC | One-time | $110.00 | $100.00 | $50.00 | $50.00 | 1 |
| Foreign certificate of registration | One-time | $200.00 | $100.00 | $50.00 | $50.00 | 1 |
| Amendment, domestic LLC | One-time | $220.00 | $200.00 | $100.00 | $50.00 | 1 |
| Amendment, foreign LLC | One-time | $200.00 | $200.00 | $100.00 | $50.00 | 1 |
| Change of registered agent only (amendment) | One-time | $50.00 | $200.00 | $100.00 | $50.00 | 1 |
| Restated certificate | One-time | $220.00 | $200.00 | $100.00 | $50.00 | 1 |
| Merger | One-time | $220.00 | $200.00 | $100.00 | $50.00 | 1 |
| Revival of a domestic LLC | One-time | $220.00 | $200.00 | $100.00 | $50.00 | 1 |
| Cancellation, domestic LLC (plus annual taxes to cancel) | One-time | $220.00 | $200.00 | $100.00 | $50.00 | 1 |
| Blanket change of office or name | One-time | $240.00 | $200.00 | $100.00 | $50.00 | 1 |
| Resignation of agent with appointment | One-time | $240.00 | $200.00 | $100.00 | $50.00 | 1 |
| Annual tax (LLC, LP, GP) | Every year | $400.00 | Not offered on this page | Not offered on this page | n/a | 2, 3 |
State fees are the “State Filing Fee” column of the Division’s schedule for limited liability companies; expedited fees are the schedule’s “Same Day Fee” and “24-Hour Fee” columns, and the schedule lists them as separate columns, not as a replacement for the filing fee.1 For a domestic LLC the schedule says the filing-fee column equals the filing fee plus a municipality fee, which applies per LLC where registered agents sit in different municipalities.1 The schedule has more LLC filings than shown here (conversions, divisions, series, correction, termination); this table keeps those a one-person company is most likely to meet, which is our selection, and the annual tax is from a different page of the Division’s site.2 Fees are the State of Delaware’s; registered-agent, formation-service and local costs aren’t included and aren’t on the state’s schedule. This post describes published fees and isn’t legal or tax advice.
The state’s charges, piece by piece
What the state charges to form one
On the Delaware Division of Corporations’ schedule revised August 1, 2026, forming a domestic LLC carries a state filing fee of $110.00, and registering a foreign LLC in Delaware is $200.00.1 A certified copy of a filed document is $50.00 each.1 For a domestic LLC, the schedule says that $110.00 includes a municipality fee.1
Changes later in the company’s life are priced separately. An amendment to a domestic LLC’s certificate is $220.00, a change of registered agent alone (done as an amendment) is $50.00, and a restated certificate, a merger or a revival are each $220.00.1 Cancelling a domestic LLC is $220.00 plus any annual taxes owed to cancel.1
Speed: what faster service adds
The schedule has two columns for faster filing. For forming a domestic LLC, same-day service is $100.00 and 24-hour service is $50.00; for most later filings they are $200.00 and $100.00.1 Both are charged in addition to the filing fee, as the schedule lays them out.1 The schedule also lists Priority 1 (1-hour) service at $1,000 per document or request and Priority 2 (2-hour) service at $500 per document or request.1
The effort side is the choice of speed itself: the state publishes a price for each of four turnaround speeds, so a founder who files on the slowest track pays only the filing fee, and the schedule doesn’t state how long that track takes.1
The annual tax
A Delaware LLC pays a flat annual tax. Section 18-1107 of the Delaware Code puts it at $400 and makes it due on the first day of June following the close of the calendar year, and the Division’s tax page says the same, with taxes assessed if the entity was “active in the records” of the Division during the calendar year.23 An LLC that doesn’t pay by June 1 owes a $200 penalty on top of the tax, and the tax bears interest at 1½% a month or part of a month until paid.23 The Division takes payment through its online “Pay LLC/LP/GP Taxes” application, by ACH debit (required for transactions over $5,000) or by Visa, Mastercard, American Express or Discover.2
Unlike a corporation’s franchise tax, which has two calculation methods and a March 1 deadline, the LLC figure doesn’t depend on the company’s size.3 The franchise tax glossary entry has the corporate comparison in one line.
What changed in 2026
House Bill 400 of the 153rd General Assembly was signed on May 21, 2026. Its synopsis puts most Secretary of State fee changes at August 1, 2026, and the changes to the annual tax for partnerships, limited partnerships and LLCs at January 1, 2026.4 Law-firm summaries put the previous LLC annual tax at $300 and say the higher amount first shows up in annual tax payments due in 2027, because the tax is paid for the calendar year just ended.5 That second step is their reading of the bill and the June 1 rule; we haven’t found it stated on a Delaware page.
The same bill raised the annual fee for each registered series of an LLC or limited partnership from $75 to $100, according to the same summaries.5
What these numbers leave out
- Registered agent. The state schedule lists filings, not what an agent charges; the $50 change-of-agent amendment is the state’s filing fee only.1
- Other places. These are Delaware’s fees only. Another state where a company operates, or the home state of its owner, can charge its own registration fee and tax.
- The older amount. Our $300 figure for the pre-2026 annual tax rests on secondary law-firm summaries, not a state page, so treat it as reported.5
Sources
- Delaware Department of State, Division of Corporations, Division of Corporations Fee Schedule (revised August 1, 2026), retrieved 2026-10-18.
- Delaware Division of Corporations, Pay LLC/LP/GP Taxes (instructions), retrieved 2026-10-18.
- State of Delaware, Delaware Code Title 6, Chapter 18, Subchapter XI, §18-1107 (Taxation of limited liability companies), retrieved 2026-10-18; and Division of Corporations, Pay Taxes (corporate figures), retrieved 2026-10-18.
- Delaware General Assembly, House Bill 400, 153rd General Assembly (status: signed May 21, 2026), retrieved 2026-10-18.
- Withum, Delaware businesses face increased annual taxes and filing costs, retrieved 2026-10-18 (secondary source).