Choosing a state is part of planning a U.S. LLC. Wyoming and Delaware both have established filing systems, but their recurring state requirements differ—and the place where your business operates can matter more than the state named on the formation document.
Start with where the business operates
If you live in the United States and run the business from your home state, check that state's registration requirements before forming elsewhere. The Small Business Administration explains that companies may need to register in states where they conduct business and may need foreign qualification outside their formation state. A second registration can add state fees and annual obligations.
International founders should also consider where they live, where work is performed and what their customers or business partners require. Forming an LLC in a state does not settle tax, licensing or immigration questions in other places.
Compare the state requirements—not just the headline price
For LLCs, Wyoming and Delaware currently have different annual state obligations:
| State | Annual state requirement | Timing |
|---|---|---|
| Wyoming | Annual Report license tax starts at $60, or 0.0002 of assets located and employed in Wyoming, whichever is greater | Due on the first day of the formation anniversary month |
| Delaware | $400 annual LLC tax for the 2026 tax year; Delaware LLCs do not file an Annual Report | Due by June 1 |
Wyoming's published minimum is $60 for an LLC with up to $300,000 in assets located and employed in the state. Delaware increased its annual LLC tax from $300 to $400 starting with the 2026 tax year. State rules and fees can change, so confirm the current amount before filing. The official sources are the Wyoming Secretary of State's fee schedule, Wyoming Annual Report guidance, Delaware LLC tax instructions and Delaware House Bill 400.
These figures cover state charges only. Registered Agent service, mailing services, formation assistance and any registration required in another state affect the total cost of keeping a company organized.
When Wyoming may be worth considering
Wyoming can be a practical option for an owner who wants to form there and has checked that the state fits the company's actual operations. The state publishes its annual report schedule and minimum license tax, and Wyoming requires an in-state Registered Agent for a Wyoming LLC.
For a business operating mainly in another U.S. state, filing in Wyoming does not automatically remove that other state's registration requirements. For an international owner, Wyoming formation does not automatically change tax obligations in the owner's country of residence. Review the full picture before choosing.
When Delaware may be worth considering
Delaware may be relevant if an investor, business partner or a qualified legal adviser has a specific reason for requiring it. The important question is what your business actually needs—not whether one state is described online as more prestigious, private or secure.
An LLC formed in Delaware still has its own annual state tax and Registered Agent requirements. If the business operates elsewhere, check whether it must also register in that location. An LLC's state of formation does not by itself determine its federal tax classification or guarantee a bank account.
A simple way to make the comparison
Before you file, write down:
- Where you live and where the business will perform its work.
- Whether you will have a physical presence, employees or in-person operations in another state.
- What your investors, customers or business partners require.
- The state filing, annual state charges, Registered Agent and any second-state registration costs.
For fact-specific guidance on state registration or tax treatment, consult a qualified professional. The SBA's business registration guide explains why a business may have registration responsibilities in more than one state.
How Valls Solutions can help
Our published $699 Wyoming LLC package includes the Wyoming formation filing and state formation fee, EIN application handling, the first year of Registered Agent service and a Wyoming mailing address, a company website and business email, and guidance preparing a business bank application. You submit any bank application directly to the provider, which makes its own decision.
From year two, the $449 annual renewal includes Registered Agent service, the mailing address, Wyoming Annual Report filing and state tax, plus website hosting and maintenance. See the full pricing details and Wyoming formation service.
If you are considering another state, tell us where your business will operate. We will confirm whether we can support that filing and explain the scope and price before you decide. You can start with a short email; no identity documents are needed for the first enquiry.
This guide is general information, not legal or tax advice. State requirements can depend on where you operate, your ownership and your business activity.