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Business Formation Guide
formationUpdated 2026-03-30

Can a Foreigner Form an LLC in Delaware?

Yes. Delaware permits foreign nationals and non-US residents to form LLCs without citizenship or residency restrictions. Under 6 Del. C. § 18-201, any person—including foreign individuals and entities—may serve as organizer. There are no nationality, visa status, or domicile requirements. File a Certificate of Formation ($110 fee) with the Delaware Division of Corporations listing a Delaware registered agent and office address. Processing takes 2–3 business days standard.

Formation Requirements

File your Certificate of Formation online at https://icis.corp.delaware.gov/eCorp/. The document must include:

  • LLC name containing "LLC," "L.L.C.," or "Limited Liability Company" (6 Del. C. § 18-102)
  • Delaware street address for the registered office
  • Registered agent name at that address

The organizer need not be a member or manager. Delaware allows single-member LLCs, so one foreign owner can form and operate alone. No minimum capital contribution is required.

Registered Agent Requirement

You must maintain a Delaware registered office and agent. Foreign owners typically use registered agent services ($100–$300 annually) to satisfy this requirement and maintain a local business address. This is standard practice and not included in the $110 filing fee.

Tax and Compliance Obligations

Forming a Delaware LLC does not exempt foreign owners from US tax obligations. The IRS treats single-member foreign-owned LLCs as disregarded entities; multi-member LLCs are taxed as partnerships unless an election is made. You must obtain an EIN from the IRS and file annual federal returns. Delaware imposes no state income tax on LLC income, but federal self-employment taxes and FBAR reporting may apply depending on your circumstances.

Immigration Considerations

Delaware formation does not confer visa status or work authorization. If you plan to work in the US, you must independently comply with federal immigration law. An L-1 visa (intracompany transfer), E-2 visa (treaty investor), or other appropriate visa category may be required. Consult an immigration attorney before forming an LLC if you intend to operate it from the US.

Next Steps

Search your desired name at https://icis.corp.delaware.gov/Ecorp/EntitySearch/NameSearch.aspx before filing. Reserve the name ($75, valid 120 days) if needed. Select a registered agent, then file online or contact the Delaware Division of Corporations at (302) 739-3073 or https://corp.delaware.gov/.


This is general information, not legal advice.