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Who needs a certificate of formation (LLC) and the annual LLC tax in Delaware?

Issued by Delaware Division of Corporations, at step 1 of 6 in the opening sequence: set up the business.

Every kind of business in Delaware

The Delaware table lists this for every kind of business.

File online or through a registered agent; every Delaware LLC names a registered agent with a Delaware street address. The $300 payment due June 1, 2026 covered 2025 and the first $400 payment falls due June 1, 2027. A late payment adds a $200 penalty plus 1.5% interest a month, and three unpaid years cancel the certificate.

Checked Oct 21, 2026 against the agency’s page.

Step 1 of 6: Set up the business

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Delaware Division of Corporations.

Sources and dates

Division of Corporations fee schedule and LLC tax pages; 6 Del. C. 18-1107 as amended by House Bill 400 (85 Del. Laws c. 273). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.