Delaware is known for its business-friendly environment, with more than 68% of Fortune 500 companies incorporated within its jurisdiction. However, incorporating in Delaware requires a specific set of financial commitments that businesses should know about.
Whether you’re establishing a new entity or contemplating a move, it’s important to understand the costs and fees associated with joining Delaware’s business community. This guide will discuss what corporations and LLCs need to know about the financial implications of incorporating in Delaware, including initial filing fees, annual maintenance costs, potential tax advantages, and additional expenses that could impact their budget.
What’s in this article?
- How much does it cost to incorporate in Delaware?
- Ongoing taxes and fees for Delaware corporations
- Ongoing taxes and fees for Delaware LLCs
- How to save money and time when incorporating in Delaware
How much does it cost to incorporate in Delaware?
There are two main types of costs to consider when incorporating in Delaware: state fees and ongoing fees. Additional expenses can include the cost of hiring a registered agent or service to receive legal documents on your behalf, which is a requirement for businesses incorporated in Delaware but conducting operations out of state. To accurately estimate the total cost to incorporate in Delaware, consider the specific structure of your corporation and any additional services you might choose such as expedited processing.
This chart summarizes the state fees associated with incorporating in Delaware.
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最低成本
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最高成本
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州级备案费 | 包含备案费、接收和索引费、数据录入费、市政费和县级登记费。这适用于拥有不超过 1500 股无面值股票的公司。如果贵公司拥有更多股份或使用有面值股票,则备案费将更高。 | US$109 | 不定 |
加速处理 | 更快处理特拉华州公司注册申请的费用。服务范围为 24 小时到 1 小时处理时间不等。 | US$50 | US$1,000 |
认证副本 | 证明公司注册证书真实性的官方文件。 | 每个 US$50 | 每个 US$50 |
年度报告费用 | 提交给公司注册处的年报的备案费。国内公司需支付 50 美元的备案费,而国际公司需支付 125 美元的备案费。 | US$50 | US$125 |
特许税 | 拥有特拉华州公司的年税。 | US$175 | US$200,000 |
Ongoing taxes and fees for Delaware corporations
In addition to the initial incorporation costs, there are also ongoing taxes and fees to consider. Here’s an overview.
Annual report fee
Amount: $50–$125
Due date: March 1 of each year
Details: All Delaware corporations must file an annual report with the Division of Corporations. This report provides basic information about the corporation, including its officers, directors, and registered agent. The filing fee is $50 for domestic corporations and $125 for foreign corporations. There is a penalty of $200 for filing an incomplete annual report after the due date.
Franchise tax
Amount: $175–$200,000
Due date: March 1 of each year
Details: Delaware uses a franchise tax system instead of a state corporate income tax. Late payments of franchise tax incur interest at 1.5% per month. The franchise tax is calculated using one of these two methods:
- Authorized shares method: This method bases the tax on the number of shares a corporation is authorized to issue, as stated in its certificate of incorporation. There are tiers for the tax amount, with a minimum of $175 for corporations with up to 5,000 shares and a maximum of $200,000 for corporations with millions of authorized shares.
- Assumed par value capital method: This method bases the tax on the total par value of its outstanding capital stock. The total par value is based on issued shares, outstanding shares, and the company’s gross assets. This method has a higher minimum tax of $400.
- Authorized shares method: This method bases the tax on the number of shares a corporation is authorized to issue, as stated in its certificate of incorporation. There are tiers for the tax amount, with a minimum of $175 for corporations with up to 5,000 shares and a maximum of $200,000 for corporations with millions of authorized shares.
Ongoing taxes and fees for Delaware LLCs
Delaware LLCs have fewer ongoing fees than Delaware corporations do, since they don’t file an annual report or pay franchise tax.
Annual tax
Amount: $300
Due date: June 1 of each year
Details: All Delaware LLCs, regardless of size or activity level, must pay an annual tax of $300 to maintain good standing with the state. This fee is due on June 1 of each year. The state imposes a penalty of $200 plus interest for late payments.
How to save money and time when incorporating in Delaware
Through careful planning, it’s possible to save time and money when incorporating. Here’s how to do it.
Do your research: Understand the fees associated with incorporating in Delaware, such as the filing fee and annual report filing fee. Being aware of these fees can help you budget accordingly and avoid surprises.
Choose the right package: Service providers offer various packages for incorporation, with different services included. Decide what your business needs and select a package that meets your requirements without including unnecessary extras.
Use online services: Filing online can save time and save money on postage. The Delaware Division of Corporations offers online filing, which is faster and can reduce the likelihood of errors that might occur with paper filing.
Strategically authorize stock: The filing fee can increase based on the amount of authorized stock your corporation plans to issue. Only authorize the amount of stock you realistically need to avoid higher fees.
Maintain annual compliance: Stay on top of annual requirements such as filing the annual report and paying the franchise tax to avoid late fees and penalties. Understanding these obligations can prevent costly mistakes and ensure your corporation remains in good standing.
Seek professional advice: While there’s a cost to hiring an attorney or accountant, their expertise can save you money in the long run by ensuring that you’re making informed decisions and avoiding costly errors. Delaware also provides various free resources that can help you understand the incorporation process and ongoing compliance requirements.
Plan ahead: Delayed decisions or last-minute filings can incur expedited service fees. Plan your incorporation process and related tasks well in advance to avoid the need for rush services.
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