🇺🇸 Delaware vs 🇺🇸 Wyoming: Tax & Formation Comparison
Side-by-side comparison of tax rates, formation costs, banking access, and structural requirements for cross-border founders.
| Dimension | 🇺🇸 Delaware | 🇺🇸 Wyoming |
|---|---|---|
| Entity Types | LLC, C-Corp, S-Corp, LP | LLC, C-Corp, S-Corp, Close LLC |
| Corporate Tax Rate | 21% federal + 8.7% state (C-Corp) | 21% federal (no state corporate tax) |
| Personal Tax Rate | 10–37% federal (no state income tax) | 10–37% federal (no state income tax) |
| Formation Cost | $90–$300 | $100–$200 |
| Annual Maintenance | $300–$600/yr (franchise tax + agent) | $60–$200/yr (annual report + agent) |
| Banking Access | Easy | Easy |
| Treaty Network | Extensive | Extensive |
| CFC Rules | Yes | Yes |
| Substance Requirements | Low | Low |
| Digital Nomad Visa | No | No |
Key Notes
🇺🇸 Delaware
Most popular US jurisdiction for incorporation. Court of Chancery specializes in corporate law. No state income tax on out-of-state revenue for LLCs.
🇺🇸 Wyoming
No state income tax, no franchise tax. Lower annual costs than Delaware. Strong asset protection for LLCs. Less established corporate case law than Delaware.
Frequently Asked Questions
Disclaimer: All data on this page is approximate and for informational purposes only. Tax rates, formation costs, and regulatory requirements change frequently. This is not legal, tax, or financial advice. Verify all figures with qualified advisors for your specific situation. Data reflects conditions as of early 2026.
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