Delaware DE

Filing the Certificate of Formation in Delaware costs $110. After that, every LLC pays a flat annual LLC tax of $400 (raised from $300 for tax year 2026), due June 1. You also need a Delaware registered agent, typically $50–$300 a year.

Yes. Delaware requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Yes. Delaware does not require US citizenship, residency or an SSN to own an LLC; you need a Delaware registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Delaware does not list members or managers in its public formation documents. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.

Yes. Graduated up to 6.6%. Only applies to Delaware residents and Delaware-source income; an LLC with no Delaware operations pays no state income tax. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 8.7% on Delaware-sourced income for C-corps; corporations with no Delaware operations (e.g. holding companies) are exempt from the income tax.

Venture capital investors and their lawyers generally require a Delaware C-corporation because of its predictable case law, the Court of Chancery, and standard documents. If you are not raising institutional money, a Wyoming or home-state LLC is usually cheaper.