Form a Partnership in Delaware

Everything you need to know about forming a Partnership in Delaware. Filing fees, requirements, timeline, and step-by-step guidance.

$200
Filing Fee
Immediate for general partnerships
Processing Time
$400
Annual Tax
Optional
Registered Agent

How to File

1

Choose Partnership Type

Decide between general partnership (GP) or limited partnership (LP). General partnerships require no state filing.

1 hour

2

Select Partnership Name

Choose a unique name and check availability through Delaware Division of Corporations. LPs must include 'Limited Partnership' or 'LP'.

30 minutes

3

Draft Partnership Agreement

Create a comprehensive partnership agreement outlining roles, profit sharing, and management structure. This is critical for all partnerships.

2-4 hours

4

File Certificate (LP Only)

Limited partnerships must file Certificate of Limited Partnership with Delaware Division of Corporations and pay $200 fee.

45 minutes

What's Next After Filing

Once your Partnership is officially formed, you'll want to complete these important steps:

  • Obtain EINApply for Federal Employer Identification Number from the IRS for tax purposes and business banking.
  • Open Business Bank AccountEstablish business banking using partnership agreement and EIN. Maintain separation between personal and business finances.
  • Obtain Business LicensesApply for any required local business licenses and permits specific to your industry and location.

Advantages

  • Pass-through taxation with no entity-level taxes
  • Simple formation process, especially for general partnerships
  • Flexible management structure and profit distribution
  • Delaware's business-friendly legal environment and court system

Considerations

  • Unlimited personal liability for general partners
  • Joint and several liability among partners
  • Potential for disputes without clear partnership agreement

Annual Obligations

Franchise Tax:$400
Report Due:June 1
Only limited partnerships pay annual tax of $400. General partnerships have no Delaware state filing requirements but must file federal tax returns.
Last verified: December 2025Source

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