Wyoming vs Delaware LLC

Wyoming and Delaware are the two states most often suggested to people forming an LLC outside their home state. They suit different owners. This guide compares them on the figures each state publishes and explains when the extra Delaware cost is worth paying.

By Hamza Fida, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

For most small LLCs, Wyoming vs Delaware comes down to yearly cost. Wyoming costs $100 to form and at least $60 a year. Delaware costs $110 to form and $400 a year under its form revised August 2026. Delaware's advantage is its business law and courts, which matter mainly to investor-backed companies. If you run the business from another state, you will usually register there too.

At a glance

Formation fee
Wyoming $100, Delaware $110
Yearly state charge
Wyoming $60 minimum, Delaware $400
Yearly due date
Wyoming: 1st day of your formation month. Delaware: June 1
Annual report
Wyoming yes, Delaware no for LLCs
State income tax
Wyoming none. Delaware yes, on Delaware activity
Legal system
Delaware's specialist business court is the main draw
Wyoming vs Delaware LLCFormation fee: Wyoming $100, Delaware $110; Yearly state charge: Wyoming $60 minimum, Delaware $400; Yearly due date: Wyoming: 1st day of your formation month. Delaware: June 1; Annual report: Wyoming yes, Delaware no for LLCs; State income tax: Wyoming none. Delaware yes, on Delaware activity; Legal system: Delaware's specialist business court is the main draw.KEY FACTS AT A GLANCEWyoming vs Delaware LLCFormation feeWyoming $100, Delaware$110Yearly state chargeWyoming $60 minimum,Delaware $400Yearly due dateWyoming: 1st day of yourformation month.Delaware: June 1Annual reportWyoming yes, Delaware nofor LLCsState income taxWyoming none. Delawareyes, on Delaware activityLegal systemDelaware's specialistbusiness court is themain drawChecked against official sourcesTax BakersWyoming vs Delaware LLCFormation fee: Wyoming $100, Delaware $110; Yearly state charge: Wyoming $60 minimum, Delaware $400; Yearly due date: Wyoming: 1st day of your formation month. Delaware: June 1; Annual report: Wyoming yes, Delaware no for LLCs; State income tax: Wyoming none. Delaware yes, on Delaware activity; Legal system: Delaware's specialist business court is the main draw.KEY FACTS AT A GLANCEWyoming vs Delaware LLCFormation feeWyoming $100, Delaware $110Yearly state chargeWyoming $60 minimum, Delaware $400Yearly due dateWyoming: 1st day of your formation month.Delaware: June 1Annual reportWyoming yes, Delaware no for LLCsState income taxWyoming none. Delaware yes, on DelawareactivityLegal systemDelaware's specialist business court is themain drawChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

How do Wyoming and Delaware compare?

WyomingDelaware
Formation documentArticles of OrganizationCertificate of Formation
State fee to form$100$110
Yearly state chargeAnnual report license tax: $60, or $0.0002 per dollar of Wyoming assets if higherFlat annual LLC tax: $400 under the state's current form
Yearly due dateFirst day of the month the LLC was formedJune 1
Members named on the formation documentNot asked forNot asked for
State income taxNoneYes, on income from Delaware activity
Statewide sales taxYesNone
Registered agentRequired, physical Wyoming addressRequired, Delaware street address
Business courtsGeneral state courtsA specialist business court with long case law

What is the cost difference over time?

Over five years, state charges alone come to about $400 in Wyoming, $100 plus four annual reports at $60 for a company with modest Wyoming assets, against about $1,710 in Delaware, $110 plus four annual taxes at $400. Registered agent fees come on top in both. The yearly difference, $340, is the price of Delaware's legal system.

When does Delaware make sense?

  • You expect outside investors who will want Delaware law, though venture investors usually want a Delaware corporation rather than an LLC. See Delaware C corp for startups.
  • The ownership and management arrangements are complex, and the certainty of Delaware case law has real value.
  • The LLC is a holding company in a larger group already organized in Delaware.

When does Wyoming make sense?

  • A small business or single owner with no ties to another state, including many owners outside the US.
  • Low, predictable yearly costs matter more than the choice of courts.
  • You want a state with no personal or corporate income tax, noting that tax follows where the business actually operates.

What if you live in another US state?

Then the answer is often neither. A business run from your home state usually has to register there as a foreign LLC, paying that state's fees on top of Wyoming's or Delaware's. See which state to form your LLC in.

Which deadline is easier to keep?

Delaware's June 1 is the same every year for every LLC. Wyoming's falls on the first day of your formation month, so an LLC formed in March files by March 1 each year. Missing either leads to penalties and, eventually, loss of good standing. See Delaware LLC annual tax.

Where can you read more?

For the full filing steps, see how to form an LLC in Wyoming and how to form an LLC in Delaware. For owners outside the US, see the best state for a non-resident LLC.

Weighing Delaware against Nevada instead? See Delaware vs Nevada LLC.

Still deciding between them?

Tell us who owns the business, where it operates and whether you will raise money. We recommend a state and form the LLC there.

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Questions people ask

Is Wyoming or Delaware cheaper for an LLC?

Wyoming. It costs $100 to form and at least $60 a year, against $110 and $400 a year in Delaware under its current form.

Why do people choose Delaware?

For its business law and specialist business court, which matter most to companies with investors and complex ownership.

Does Wyoming or Delaware have state income tax?

Wyoming has none. Delaware does, but it applies to income from Delaware activity, not to LLCs that only exist there on paper.

Should a non-resident choose Wyoming or Delaware?

For most small non-resident businesses with no US base, Wyoming, because of its lower yearly cost.

Sources

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

  1. Wyoming Secretary of State: Business Division fee schedule, effective July 1, 2026
  2. Wyoming Secretary of State: Business entities frequently asked questions
  3. Delaware Division of Corporations: Certificate of Formation form, rev. 8/2026

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

State LLC formationHow to form an LLC in WyomingState LLC formationHow to form an LLC in DelawareForeign-owned and non-resident companiesBest state for a non-resident LLC

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