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Delaware State Requirements

We have compiled valuable information about Delaware corporations and Delaware limited liability companies (LLC) for the convenience of our clients. Please click on each link for more information.

Form a Delaware Corporation - Form a Delaware Corporation on a rush basis
Form a Delaware LLC - Form a Delaware LLC on a rush basis

Delaware Corporation and Delaware LLC Name Endings and requirements
Delaware Corporation Requirements and Maintenance
Delaware LLC Requirements and Maintenance
Delaware Corporate Taxes and Fees
Delaware LLC Taxes and Fees
License Requirements
 Other Requirements and useful links to other government agencies

Corporate Name Endings:

          Corporate Name Endings

  • The corporate name ending must contain the word "Association," "Company," Corporation," "Club," "Foundation," "Fund," "Incorporated," "Institute," "Society," "Union," "Syndicate," "Limited," or the abbreviation "Co.," "Corp.," "Inc.," "Ltd.," or words or abbreviations of like import in other languages. 
  • Use of word "Trust" is prohibited except for corporations under supervision of the Bank Commissioner.

Limited Liability Company Name Endings

  • The name of a limited liability company must include the business designation, i.e., "Limited Liability Company", "LLC", "L.L.C.", "Limited Liability Co.", "Ltd. Liability Company", or "Ltd. Liability Co.".

Name Requirements for Corporations and Limited Liability Companies

  • The name must be distinguishable from the names of other corporations organized, reserved or registered as a foreign corporation under the laws of Delaware.

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Delaware Corporation Requirements and Corporation Maintenance

Director Information

  • Minimum Number - One or more.
  • Residence Requirements - No provision.
  • Age Requirements - None.
  • Directors are not required to be listed in the articles of incorporation.

Officer Information

  • Officers are not required to be listed in the articles of incorporation.

Stock Information

  • An increase in shares or par value does affect initial filing fees.

Corporate Records

  • A stock ledger and basic corporate records must be kept at the principal office of the corporation.
Limited Liability Company (LLC) Requirements

Member Information

  • Members required - One.
  • Member can be one or more members which may be individuals, partnerships, limited partnerships, trusts, estates, associations, corporations, other limited liability companies or other business entities.
  • Residence Requirements - No provision.
  • Age Requirements - None.
  • Members are not required to be listed in the articles of organization.

Officer Information

  • Officer Titles - Chief Executive Officer, Manager, and Member
  • Officers are not required to be listed in the Articles of Organization.

Delaware Corporation Taxes and Fees:                                           Return to top

Annual Statements

Corporate Annual Report
  • Annual reports for corporations are sent to the registered agents in December of each year. 
  • A $25.00 filing fee is required for the annual report.   Calculations for Franchise Tax due are done using the Authorized Share Method on the annual report.

Taxes

Corporate Franchise Tax

  • All corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax.  Religious and charitable non-stock corporations are exempt from the tax but must file an Annual Report.  The Annual Report filing fee is $25.00 for non-profits.  The Annual Report filing fee for taxable domestic corporations is $25.00 plus taxes due upon filing of the Annual Report.  Taxes and Annual Reports are to be received no later than March 1st of each year.  The minimum tax is $75.00 with a maximum tax of $165,000.00.  Taxpayers owing $5,000.00 or more pay taxes in quarterly installments with 40% due June 1, 20% due by September 1, 20% due by December 1, and the remainder due March 1.

Limited Liability Companies (LLC) Tax
  • Limited Liability Companies formed in the State of Delaware are required to pay an annual tax of $250.00.  Taxes for these entities are to be received no later that June 1st of each year.

  • Taxes

    S Corporation

    • S Corporation status is recognized by the State of Delaware. A separate state election from the federal election is not required.
License Requirements:
 
  • Delaware requires some businesses to obtain a license and pay a fee if you are operating in the state. Please check with the state to make sure you business is
    complying with the license requirements for your particular profession.
Other Requirements:                                                                            Return to top

Why do so many companies incorporate in Delaware?

More than half a million business entities have their legal home in Delaware including more than 50% of all U.S. publicly-traded companies and 58% of the Fortune 500. Businesses choose Delaware not for one single reason, but because Delaware provides a complete package of incorporations services.  The Delaware General Corporation Law is the most advanced and flexible business formation statute in the nation.  The Delaware Court of Chancery is a unique 210 year old business court that has written most of the modern U.S. corporation case law.  Delaware's State Government is business-friendly and accessible.  Our Division of Corporation is a model state-of-the-art efficiency and our staff provides prompt, friendly and professional service to clients, attorneys, registered agents and others.  These factors have all contributed to making Delaware a premier legal home to companies around the world.

How do I register my DBA or "Doing Business As..." name in Delaware?

DBA's or Doing Business As.. names are registered in the Prothonotary's office in the county in which you are doing business. 

  • New Castle County - (302)255-0800

  • Kent County - (302)744-2314

  • Sussex County - (302)855-7785

How do I determine which business structure is best suited for my needs?

You may visit the Legal Business Structure Table for a break down of each entity type and how it may effect your business.  If you are planning to conduct business in Delaware or hire employees in Delaware, please visit the Registration Process Flow Chart.

Where can I obtain a copy of the General Corporation Law of Delaware?

You may visit the Delaware Code online. 

How do I obtain information on Delaware Courts?

Click on a link below!