Delaware vs Nevada LLC

Delaware and Nevada are both marketed to people forming an LLC outside their home state. They differ less on tax than the marketing suggests, and more on cost and on what goes on the public record. This guide compares them on each state's own figures.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Hamza Fida, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Delaware vs Nevada LLC comes down to cost, disclosure and courts. Delaware costs $110 to form and $400 a year under its current form, and puts no owners or managers on the public record. Nevada costs $425 to form and $350 a year, and lists managers or managing members publicly. Neither saves tax if you run the business from another state.

At a glance

Formation cost
Delaware $110, Nevada $425
Yearly state cost
Delaware $400, Nevada $350
Yearly due date
Delaware June 1; Nevada end of the anniversary month
Public record
Delaware: no owners or managers. Nevada: managers
State income tax
Delaware: on Delaware activity. Nevada: none
Courts
Delaware's Court of Chancery is the main draw
Delaware vs Nevada LLCFormation cost: Delaware $110, Nevada $425; Yearly state cost: Delaware $400, Nevada $350; Yearly due date: Delaware June 1; Nevada end of the anniversary month; Public record: Delaware: no owners or managers. Nevada: managers; State income tax: Delaware: on Delaware activity. Nevada: none; Courts: Delaware's Court of Chancery is the main draw.KEY FACTS AT A GLANCEDelaware vs Nevada LLCFormation costDelaware $110, Nevada$425Yearly state costDelaware $400, Nevada$350Yearly due dateDelaware June 1; Nevadaend of the anniversarymonthPublic recordDelaware: no owners ormanagers. Nevada:managersState income taxDelaware: on Delawareactivity. Nevada: noneCourtsDelaware's Court ofChancery is the main drawChecked against official sourcesTax BakersDelaware vs Nevada LLCFormation cost: Delaware $110, Nevada $425; Yearly state cost: Delaware $400, Nevada $350; Yearly due date: Delaware June 1; Nevada end of the anniversary month; Public record: Delaware: no owners or managers. Nevada: managers; State income tax: Delaware: on Delaware activity. Nevada: none; Courts: Delaware's Court of Chancery is the main draw.KEY FACTS AT A GLANCEDelaware vs Nevada LLCFormation costDelaware $110, Nevada $425Yearly state costDelaware $400, Nevada $350Yearly due dateDelaware June 1; Nevada end of theanniversary monthPublic recordDelaware: no owners or managers. Nevada:managersState income taxDelaware: on Delaware activity. Nevada: noneCourtsDelaware's Court of Chancery is the maindrawChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

How do Delaware and Nevada compare?

DelawareNevada
Formation filingCertificate of FormationArticles of Organization, with an Initial List and a State Business License application
State cost to form$110$425: $75, $150 and $200
Yearly state cost$400 annual tax under the current form$350: Annual List $150 and business license renewal $200
Yearly due dateJune 1Last day of the anniversary month
Annual reportNone for LLCsAnnual List of managers or managing members
Names on the public recordNone requiredManagers or managing members
State income taxYes, on income from Delaware activityNone
Other state business taxesGross receipts tax on businesses operating in DelawareCommerce Tax above $4 million of Nevada revenue, and a payroll-based Modified Business Tax
Registered agentRequiredRequired

What does each cost over five years?

In state charges alone, a Delaware LLC costs about $1,710 over its first five years: $110 to form, then four annual taxes of $400. A Nevada LLC costs about $1,825: $425 to form, then four years at $350. Registered agent fees come on top in both states. Delaware is cheaper to start, and the yearly costs are close.

How do they differ on privacy?

Delaware's Certificate of Formation gives only the LLC's name and its registered agent. It names no members or managers, and there is no annual report that would. Nevada's Initial List and Annual List name the LLC's managers or managing members, and those lists are public. A Nevada LLC can be set up as manager-managed so that the list shows the manager instead of every member. See member-managed vs manager-managed LLC.

Does either state save tax?

Not for a business run from somewhere else. State income tax follows where the business operates and where its owners live, not where the LLC was formed. Nevada has no personal or corporate income tax, but that only helps for income from activity in Nevada. Delaware does not tax the income of an LLC that merely exists there on paper, although the $400 annual tax is due regardless. Federally, both are taxed like any other LLC. See how LLCs are taxed and home state or another state.

How do the courts and the law compare?

Delaware's Court of Chancery is a specialist court that decides business disputes without juries, and it has produced a large body of case law. Delaware's LLC law also gives owners wide freedom to set their own terms in the operating agreement. Nevada has business court dockets in its largest counties and a statute written to be friendly to management, but far less case law. For a small LLC with one owner, the difference rarely matters in practice.

Which should you choose?

  • Delaware if you expect investors or complex ownership terms, or the LLC sits in a group already organized there. Venture investors usually want a corporation, not an LLC. See Delaware C corp for startups.
  • Nevada if you live in Nevada or run the business from there.
  • Neither if you operate from another state, where your home state is usually the right choice, or if you have no US base and want the lowest yearly cost. See the best state for a non-resident LLC.

Filing steps are in how to form an LLC in Delaware and how to form an LLC in Nevada.

Deciding between Delaware and Nevada?

Tell us where you live, where the business operates and whether you plan to raise money. We recommend a state and form the LLC there.

Book a call Chat on WhatsApp

Questions people ask

Is Delaware or Nevada cheaper for an LLC?

Delaware is cheaper to form, $110 against $425. Yearly costs are close: $400 in Delaware and $350 in Nevada.

Which is more private, a Delaware or a Nevada LLC?

Delaware. Its Certificate of Formation names no owners or managers, while Nevada's Initial and Annual Lists name managers or managing members.

Does a Delaware or Nevada LLC avoid state income tax?

Not if you run the business from another state. Your home state taxes the income and usually requires the LLC to register there.

Why do businesses choose Delaware?

For its business law and the Court of Chancery, which matter most to companies with investors or complex ownership.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Delaware Division of Corporations: Certificate of Formation form, rev. 8/2026
  2. Nevada Revised Statutes chapter 86: limited-liability companies
  3. Nevada Secretary of State: business entity fees
  4. IRS: Employer identification number

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

Starting a US companyWyoming vs Delaware LLCState LLC formationHow to form an LLC in NevadaState LLC formationHow to form an LLC in Delaware

More in Starting a US company

Previous in this topicBeneficial ownership (BOI) reporting: who still has to fileNext in this topicMember-managed vs manager-managed LLCTopicAll 30 guides in Starting a US company

This guide is general information. It is not tax or legal advice for your situation.