Creytix Tax is decision support for you and a licensed professional. It is not a CPA, enrolled agent, attorney, or tax-return preparer. Outputs are not legal, tax, or accounting advice. Do not file, elect, form, or pay from these pages without professional review.

Public-record rank 2

Delaware

Entity filings are public; beneficial owners are not a statewide BOI file for U.S. companies after the 2026 FinCEN final rule. Court of Chancery is the corporate-law reason people file here, not invisibility.

All states Structuring wizard

No state personal income tax for residents, but Delaware still taxes certain entities. Operating in California or New York still creates those states' obligations.

Income tax shape: none
Franchise / annual: Franchise tax for corporations (Authorized Shares or Assumed Par Value Capital methods). LLC annual tax is a flat amount — verify current Division of Revenue figures.
Series LLC: Recognized in this table
State payroll withholding: No personal income-tax withholding; unemployment and federal still apply