# Filing in Delaware

- **Corporation:** file the Certificate of Incorporation with the Delaware Division of Corporations. Minimum filing fee ~$89.
- **LLC:** file the Certificate of Formation. State fee ~$110.
- **Registered agent:** required; ~$100-$150/year from a commercial provider.
- **Annual taxes:** corporations owe an annual franchise tax (minimum $175 under the Authorized Shares method, $400 under the Assumed Par Value method) plus an annual report fee; LLCs owe a flat $300/year (due June 1).
- **EIN:** free from the IRS.

Fees change — confirm current amounts at corp.delaware.gov before filing.