Delaware structures its LLC filing fees around a $110 Certificate of Formation filed with the Delaware Division of Corporations, creating one of the most straightforward formation processes in Delaware in the country. The state updated its fee schedule on August 1, 2024, and maintains transparent pricing that the Division of Corporations publishes directly on its website.
Delaware offers both online and mail filing options at the same base price, with expedited processing available for time-sensitive formations. The Division of Corporations does not publish an official processing timeline for standard filings; filers should contact the office at (302) 739-3073 to confirm the current queue date. Expedited services range from next-business-day processing starting at $50 to one-hour service for $1,000, per the official expedited services page.
The $110 base fee, per the official fee schedule, creates your LLC's legal existence with the Delaware Division of Corporations. The same fee applies regardless of whether you submit online or by mail. Expedited surcharges are added on top of the base filing fee.
Next-day and same-day surcharges vary by filing type; check the official expedited services page for the range applicable to your specific filing. Processing times may vary during busy periods, and submissions containing errors will experience delays.
All LLCs maintain good standing with a $300 annual franchise tax due each year by June 1, with no separate annual report requirement. According to the official tax instructions, late payments incur a $200 penalty plus 1.5% monthly interest on the combined tax and penalty amount.
Delaware's $110 formation fee sits below many states' filing costs. The SBA notes that total registration costs in most states are less than $300, placing Delaware's fee well within the affordable range for LLC formation.
Pennsylvania LLC filing fees and New Jersey LLC filing fees both come in at $125 for LLC formation, as confirmed by the Pennsylvania Department of State and the NJ Division of Revenue, respectively. That is $15 more than Delaware. Maryland LLC formation fees start at $100, just $10 less. New York LLC formation costs run $200 for formation, confirmed by the NY Department of State, nearly double Delaware's cost.
The real difference emerges in ongoing obligations. Delaware requires a $300 annual franchise tax with no separate annual report by state, while neighboring states typically charge less annually but offer fewer legal advantages. Pennsylvania charges $7 annually under a new annual report requirement effective in 2025, with filings due by September 30 each year according to the Pennsylvania DOS. New Jersey requires $75, and Maryland's $300 annual report matches Delaware's annual cost but is structured as an annual report rather than a franchise tax.
Delaware's value proposition extends beyond pure cost comparison. The state's Court of Chancery, extensive case law, and business-friendly legal environment have made it the preferred jurisdiction for complex business structures. This legal infrastructure often justifies the higher annual franchise tax, especially for companies planning multi-state operations or seeking investor funding.
Beyond the core $110 formation fee and $300 annual franchise tax, several optional and situational charges can arise during your Delaware LLC's lifecycle. The fees below are drawn from the official fee schedule revised August 1, 2024, unless otherwise noted.
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Whether you are forming a single Delaware LLC or managing a portfolio of entities across multiple jurisdictions, Discern tracks every deadline, files on time, and keeps your entities in good standing. Our platform centralizes formation documents, registered agent correspondence, and franchise tax payments into a single compliance workflow so your team can focus on higher-value work instead of chasing due dates.
Book a Discern demo and see how our comprehensive automation handles everything from formation to perpetual franchise tax management in Delaware.