How to Start an LLC in Delaware (2025 Guide)

How to Form an LLC in Delaware in 5 Steps

In order to form your LLC in Delaware, you will need to complete the following steps:

1. Name Your LLC
2. Choose a Registered Agent
3. File Your Certificate of Formation 
4. File Your LLC Operating Agreement 
5. Obtain an EIN

Step 1: Name Your Delaware LLC

The first step in forming an LLC in Delaware is to choose a business name. 

Your LLC’s name needs to be memorable, easily searchable for potential customers, and meet the naming requirements set forth by the state.

1. Follow the naming guidelines:

• Your name must contain the words “Limited Liability Company,” the abbreviation “L.L.C.,” or the designation “LLC.” 
• Your name cannot include words that could imply an affiliation with a government or state agency (e.g., Division, FBI, etc.). 
• Your name cannot include words that are likely to mislead the public in relation to its business purpose.
• Your name cannot contain any variation of the word “bank” without permission from the State Bank Commissioner.
• Other restricted words (e.g., Attorney, University) may require additional paperwork and a licensed individual, such as a doctor or lawyer, to be part of your LLC.
• Your name must be distinguishable from any other Delaware limited liability company, corporation, partnership, or limited partnership.

For a complete list of naming rules in Delaware, we recommend having a look at the official naming guidelines from the Delaware Limited Liability Company Act. 

2. Conduct a Business Name Search in Delaware

Make sure the name you want isn’t already taken by doing a business entity search on the Department of State’s website.

If you’re not going to start your LLC right away, it might be a good idea to consider reserving your name for up to 120 days by filing an Application for Reservation and paying the $75 processing fee. 

For more information, you can have a look at our Delaware LLC Name Search guide.

3. Conduct a Domain Name Search

We recommend that you check online to see if your business name is available as a web domain. Even if you don’t plan to make a business website right away, this is an extremely important step as it will prevent others from acquiring it, potentially saving you both time and money in the long term.

Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.

FAQ: Naming a Delaware LLC

Step 2: Choose a Registered Agent in Delaware

After you find the right name for your own LLC, you will need to nominate a Delaware registered agent. This is a requirement for all LLCs in Delaware. 

What is a registered agent? A registered agent is an individual or business entity responsible for receiving important tax forms, legal documents, notice of lawsuits, and official government correspondence on behalf of your business. Think of your registered agent as your business’s primary point of contact with the state.

Who can be a registered agent? A Delaware registered agent must be a resident of the state or a corporation — such as a registered agent service, an individual (e.g., yourself, etc.), or a business attorney — that is authorized to transact business in Delaware.

FAQ: Nominating a Registered Agent

Step 3: File the Delaware LLC Certificate of Formation

To register an LLC in Delaware, you will need to file the Certificate of Formation with the Department of State. You can apply online or by mail.

Before filing, you will need to ensure that you have completed all requested information correctly. This includes: 

• The name of your LLC
• The name and address of the registered agent
• Your full name and signature
• A cover sheet with your name and contact details

File the Certificate of Formation

OPTION 1: File Online With the Delaware Department of State

File Online

– OR –

OPTION 2: File by Mail

Download Form

Fee: $110, payable to the Delaware Department of State (Nonrefundable)

Mailing Address:
Delaware Division of Corporations
401 Federal St.
Suite 4
Dover, DE 19901

For help with completing the form, visit our Delaware Certificate of Formation guide.

If you’re expanding your existing LLC to the state of Delaware, you will need to form a foreign LLC.

FAQ: Filing Delaware LLC Documents

Step 4: Create Your Delaware LLC Operating Agreement

An operating agreement is not required for a Delaware LLC, but it’s a good practice to have one.

An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

A comprehensive operating agreement ensures that all LLC owners are on the same page and reduces the risk of future conflict.

You can use the free tool in our Business Center to create a custom operating agreement in minutes — or download our free templates:

• Delaware Single-Member LLC Operating Agreement
• Delaware Multi-Member LLC Operating Agreement

FAQ: Creating a Delaware LLC Operating Agreement

Step 5: Get a Delaware LLC EIN

You can get an Employer Identification Number (EIN) from the IRS for free. It is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.

Why do I need an EIN? An EIN is required for the following:

• To open a business bank account for the company
• For federal and state tax purposes
• To hire employees for the company

Where do I get an EIN? An EIN is obtained from the IRS (free of charge) by the business owner after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS: You do not need an SSN to get an EIN. Learn more here.

Get an EIN

Option 1: Request an EIN from the IRS

Apply Online

– OR –

Option 2: Apply for an EIN by Mail or Fax

Download Form

Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

Fax: (855) 641-6935

Fee: Free

FAQ: Getting an EIN

Best LLC Services in Delaware Compared

For a comprehensive comparison, read our Best LLC Services review. We reviewed and ranked the top LLC formation services to help you determine the best fit for your new business. 

Important Next Steps to Protect Your Delaware LLC

After you’ve formed your LLC, you’ll need to complete key steps in order to:

• Separate your personal and business assets
• Stay compliant with state and federal laws

Get a Business Bank Account & Credit Card

Using a dedicated business banking account and business credit card is essential for personal asset protection.

When your personal and business accounts are mixed, your personal assets (your home, car, and other valuables) are at risk in the event your LLC is sued. In business law, this is referred to as piercing your corporate veil.

You can protect your business with these two steps:

1. Opening a business bank account:

• Separates your personal assets from your company’s assets, which is necessary for personal asset protection.
• Makes accounting and tax filing easier.

2. Getting a business credit card:

• Helps you separate personal and business expenses.
• Builds your company’s credit history, which can be useful to raise capital later on.

Get Insurance

Even though an LLC offers limited liability, you’ll still likely need to purchase some form of business insurance to protect your LLC’s assets. The most common types are:

• General Liability Insurance: A broad insurance policy that protects your business from lawsuits. Most small businesses get general liability insurance.
• Professional Liability Insurance: A business insurance for professional service providers (consultants, accountants, etc.) that covers against claims of malpractice and other business errors.
• Workers’ Compensation Insurance: A type of insurance that provides coverage for employees’ job-related illnesses, injuries, or deaths. In Delaware, businesses with one or more employees, including LLC members and corporate officers, are required by law to have workers compensation insurance.

Want to learn exactly what coverage your Delaware business may need? Read our full Delaware Business Insurance Guide.

Obtain Business Licenses If Needed

All businesses must obtain a general business license to conduct business in Delaware. Your LLC may also need specific licenses or permits based on its industry, location, and activities.

• State-Level Licenses: Visit the Delaware One Stop website to obtain a Delaware business license with a fee of $75. 
• Local Licenses: Check with your city or county clerk’s office to identify any local licensing requirements, such as zoning permits or health department approvals.
• Federal Licenses: If your business activities are regulated by a federal agency (e.g., selling alcohol, firearms, or operating in transportation), consult the U.S. Small Business Administration’s guide to determine necessary federal licenses or permits.

For a comprehensive overview and step-by-step instructions, refer to our Delaware Business License Guide.

Pay Delaware LLC Taxes 

Your Delaware LLC will have several tax obligations: 

Federal LLC Tax Requirements

As a pass-through entity, profits typically flow to your personal tax return. LLC members pay self-employment tax (15.3%) on their earnings.

Franchise Tax

Your LLC will need to file and pay an annual tax of $300 by June 1 in order to maintain its good standing within the state. You can pay your franchise tax online using the Delaware Corporations Information System (DCIS).

If you fail to pay your franchise tax on time, you’ll be subject to a penalty of $200 and 1.5% interest for each month you are late in paying.

Income Tax

As the owner of an LLC in Delaware, there are two main types of income taxes that could apply to your earnings at a statewide level for you to be aware of:

• Personal Income Taxes: This tax is levied on all income above $2,000 at a rate that varies between 2.20% and 6.60% based on your business’s earnings. To calculate the amount you may need to pay, it’s a good idea to use the Division of Revenue’s latest Income Tax Table.
• Corporate Income Taxes: LLCs that elect to be taxed as C corps will pay corporation income tax at a flat rate of 8.70% on all their taxable income.

While you can file your income tax returns by mail, many business owners find it far easier to file and pay taxes online through the Delaware Taxpayer Portal instead.

Gross Receipts Tax

Unlike most states, there’s no statewide sales tax present in Delaware. Instead, businesses based in this state are required to pay a gross receipts tax, which is applicable to companies selling taxable goods or services rather than the customers buying them.

The gross receipts tax rate can vary between 0.0945% and 0.7468% depending on the type of business activity your LLC conducts.

You can pay your file your gross receipts tax, as well as find out when it’s due, online through the Delaware Division of Revenue website.

Most Delaware LLCs must file their state tax returns by April 15. For help understanding your full tax obligations — and making sure nothing gets missed — check out our full Delaware LLC Tax Guide.

Delaware Business Resources

• TRUiC Business Center
• Local Resources
• Contact Delaware Division of Corporations
• Business Services
• Delaware Department of Labor
• Delaware LLC Statutes