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Non-US founder guide

Delaware LLC for non-US residents

Delaware has the best-known business courts in the US, but for a foreign owner with a small online LLC it's usually the most expensive of the popular choices.

By the Start LLC Registration editorial team. Delaware fees from the Delaware Division of Corporations; federal rules from IRS.gov and FinCEN, checked . How we verify.

Delaware coastal landscape in soft morning light

The short answer: Yes, you can form a Delaware LLC from anywhere. It costs $110 to file with the Delaware Division of Corporations and $400 a year in state fees after that. You'll need a Delaware registered agent, a free EIN from the IRS and, if you're the only owner, a Form 5472 every year.

Delaware numbers at a glance

Delaware LLC costs. Source: Delaware Division of Corporations, checked November 1, 2026.
Formation documentCertificate of Formation
Filing fee$110 (Includes state filing fee and mandatory municipality fee. Applies equally to online and mailed submissions.)
Annual LLC taxAnnual Franchise Tax: $400, due on or before June 1st
ProcessingOnline: Fluctuates based on queue, call to confirm. Expedite: Next Business Day $50 to $100, Same Day $100 to $200, Two-Hour $500, One-Hour $1,000
State taxesNo corporate income taxes on LLCs that do not conduct business within the state. Flat $400 franchise tax applies.
Out-of-state LLCs registering hereCertificate of Registration: $200

Why foreign owners choose Delaware

  • The Court of Chancery specializes in business disputes, and lawyers and investors know Delaware law well.
  • Fast expedited filing if you pay for it: 24-hour, same-day, 2-hour and 1-hour service are available.
  • The Certificate of Formation doesn't require you to list the members.
  • Investors who fund startups usually expect a Delaware corporation, so Delaware is familiar if you later convert.

What to watch out for

  • Every Delaware LLC pays a $400 annual tax, due on or before June 1, even if it made no money. There's no proration, so a December formation still owes the full year.
  • Late payment costs a $200 penalty plus 1.5% interest a month on the tax and penalty.
  • The tax is assessed for any year the LLC is active on Delaware's records, including the year you dissolve.
  • Delaware warns about scam letters that imitate tax and annual report notices. Pay only through the state's own site or your registered agent.

Forming a Delaware LLC from abroad

  1. Check the name against the Delaware business search and include "LLC" or "Limited Liability Company."
  2. Hire a Delaware registered agent. You can't use your own foreign address. Delaware agent rules.
  3. File the Certificate of Formation with the Delaware Division of Corporations and pay $110.
  4. Sign an operating agreement showing you own 100% (or each member's share).
  5. Get your EIN by calling the IRS at 267-941-1099 or faxing Form SS-4. On line 9a, write "Foreign-owned U.S. disregarded entity-Form 5472" if you're the only owner. Step-by-step EIN guide.
  6. Open a business account with a provider that accepts your country. Bank options.
  7. Each year: the Annual Franchise Tax ($400), plus Form 5472 by April 15.

Doing it yourself or with a service

You can file directly with the Delaware Division of Corporations and pay only $110, plus a registered agent. A formation service files for you and serves as the agent. Northwest charges $39 plus the state fee with the first agent year included, then $125 a year. Bizee Basic is $0 plus the state fee with a free first agent year, then $149 a year. Prices checked on each provider's site on November 1, 2026. Neither fee covers your yearly Form 5472.

See NorthwestSee Bizee

Non-resident owners should read what customers report about EIN timelines before paying for EIN help. Our summary of non-US customer experiences covers both.

Questions people ask

Can a non-US resident form an LLC in Delaware?

Yes. Delaware doesn't require LLC owners to be US citizens or residents. You need a registered agent with a physical Delaware street address and you pay the $110 filing fee to the Delaware Division of Corporations.

How much does a Delaware LLC cost for a foreign owner?

The state charges $110 to file and $400 a year after that, based on our latest check. Add a registered agent service, since you can't serve as your own agent from abroad. The EIN from the IRS is free.

Does a Delaware LLC owned by a non-resident pay US tax?

Delaware's own taxes are covered on this page. Federal tax depends on whether the income is effectively connected with a US trade or business. Either way, a single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 each year it has reportable transactions with its owner.

Do I need to visit Delaware to form the LLC?

No. You file with the Delaware Division of Corporations online or by mail, get your EIN from the IRS by phone or fax, and many banking providers verify identity remotely.

Does a Delaware LLC need to file a BOI report?

No. Under FinCEN's final rule effective August 14, 2026, companies created in the United States are exempt from beneficial ownership reporting, whoever owns them.

Sources

Provider prices change often, so confirm at checkout. State fees come from our state-by-state cost table.