US · N 39°09′ · W 75°31′
Delaware, USA
More than 60% of Fortune 500 companies are incorporated in Delaware. Its well-developed corporate law and specialised Court of Chancery make it a standard choice for entering the United States market and accessing venture capital.
The default for U.S. startups and venture capital.
C corporation / limited liability company (LLC)
Talk to an advisorKey points on one page.
- Tax
- C corporation: 21% federal corporate income tax; a corporation doing business in Delaware pays 8.7% on federal taxable income allocated and apportioned to Delaware; annual franchise tax also applies.
- Shareholders and directors
- C-Corp: min. 1 director and 1 shareholder; LLC: min. 1 member
- Share capital
- No minimum capital
- Local requirements
- Appoint a Delaware registered agent
- Annual maintenance
- C-Corp: annual report and franchise tax due by Mar 1; LLC: annual tax due by Jun 1
- Incorporation timeline
- Approx. 1–3 business days (EIN processing is separate).
- Public disclosure
- Shareholder data not public at state level
Facts last checked · 2026-10-26
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Delaware Division of Corporations — Annual Report and Tax Information
- 02Delaware Code — General Corporation Law Formation
- 03Delaware Division of Revenue — Corporate Income Tax FAQs
- 04Delaware Division of Corporations — Entity Name Search
- 05FinCEN — Beneficial Ownership Information Reporting
- 06Internal Revenue Service — Instructions for Form 5472
- 07Delaware Division of Corporations — Annual Report Statistics
- 08Delaware Courts — Court of Chancery
02 · Advantages
Why Delaware, USA
- 01Default domicile for venture capital and U.S. capital markets
- 02Court of Chancery specializes in corporate matters; robust case law
- 03Flexible incorporation and governance
- 04Facilitates U.S. bank account opening and payment platforms
- 05Suitable for Amazon and other cross-border ecommerce operations
03 · Requirements
Formation requirements
- Company name: distinguishable from names on Delaware’s records and include an appropriate entity designator, such as Inc., Corp. or LLC
- Shareholders / members: at least 1; any nationality
- Registered agent: located in Delaware
- Apply for a federal Employer Identification Number (EIN).
04 · Compliance
Annual compliance
- C corporations: file the state annual report and pay franchise tax on time; LLCs: no state annual report, but pay the annual tax by 1 June
- File federal tax returns (Forms 1120 / 1065, etc.)
- A 25% foreign-owned U.S. corporation, or a foreign-owned single-member U.S. LLC, must file Form 5472 if it has a reportable transaction with a related party
- U.S. companies formed in Delaware are currently exempt from BOI reporting; only qualifying foreign entities registered to do business in the United States may still need to report
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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