Key Takeaways
- Delaware does NOT offer a PLLC as a distinct entity type — Delaware's LLC Act (Title 6, Ch. 18) has no professional-LLC provisions — but critically, it also does NOT prohibit licensed professionals from forming an ordinary LLC. That makes Delaware materially different from California, Hawaii, or Alaska: licensed professionals here have a genuine choice between (a) a standard Delaware LLC, with professional restrictions built into the operating agreement rather than imposed by statute, or (b) a Professional Service Corporation (PSC) under Title 8, Chapter 6.
- Delaware does not require licensing board pre-approval as a condition of filing
- For the plain-LLC route, Delaware imposes no LLC-Act-level restriction on combining licensed professions — any such restriction would come from the professions' own licensing boards or from your operating agreement, not from Delaware's Title 6. For the PSC route specifically in medicine, Delaware PSCs are generally limited to offering one type of professional service.
- Same-day PLLC formation available through LLC Attorney, at no markup on state fees
If you're a licensed professional in Delaware, you won't find a PLLC on the Division of Corporations' entity list — but that's not the restriction it might sound like. Unlike California, Hawaii, or Alaska, Delaware doesn't force licensed professionals into a corporate form; you have a genuine choice between a standard LLC and a Professional Service Corporation.
This guide covers exactly how that choice works in 2026 — why most Delaware professionals simply use a plain LLC, the flat $300/year tax that applies regardless of income, and when a Professional Service Corporation under Title 8 might actually make more sense for your practice.
What Is a Delaware PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
No. Delaware's LLC Act (Title 6, Ch. 18) has no professional-LLC provisions — but critically, it also does NOT prohibit licensed professionals from forming an ordinary LLC. That makes Delaware materially different from California, Hawaii, or Alaska: licensed professionals here have a genuine choice between (a) a standard Delaware LLC, with professional restrictions built into the operating agreement rather than imposed by statute, or (b) a Professional Service Corporation (PSC) under Title 8, Chapter 6.
Who Needs a PLLC in Delaware?
None are statutorily required into a distinct professional entity. Physicians, lawyers, accountants, engineers, and architects may all use a standard Delaware LLC. Title 8, Chapter 6 also covers accountants, attorneys, architects, chiropractors, physicians/surgeons, osteopaths, veterinarians, and optometrists for those who prefer the PSC route by choice rather than requirement.
Because Delaware's LLC Act doesn't bar licensed professionals from a plain LLC, many practitioners simply use a standard Delaware LLC with contractual (operating-agreement) restrictions rather than forming a PSC at all. Delaware's corporate-practice-of-medicine doctrine may still influence ownership and control choices for medical practices specifically, but it doesn't mandate a distinct entity type at the filing-agency level.
Who Can Own a Delaware PLLC?
No state-imposed licensing restriction on LLC members exists at the entity level for the plain-LLC route — who may actually render the licensed service is governed separately by that profession's own licensing board rules, not by Delaware's LLC Act. For the PSC route, professional-corporation-style ownership restrictions generally apply.
For the plain-LLC route, Delaware imposes no LLC-Act-level restriction on combining licensed professions — any such restriction would come from the professions' own licensing boards or from your operating agreement, not from Delaware's Title 6. For the PSC route specifically in medicine, Delaware PSCs are generally limited to offering one type of professional service.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
Regardless of entity form chosen, a Delaware licensed professional remains personally liable for their own malpractice — the LLC (or PSC) only shields against ordinary business debts and a co-owner's negligence, never a member's own negligent professional acts.
Not confirmed as a Delaware Division of Corporations formation prerequisite for either route — check whether your specific licensing board separately conditions your license on carrying coverage.
How Is a Delaware PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Delaware has a graduated personal income tax (top bracket 6.6%), so a plain LLC's default pass-through profit is taxed on members' personal returns in addition to federal tax. No entity-level income tax applies by default to either the LLC or PSC route.
Delaware LLCs owe a flat $300/year LLC tax, due June 1, not based on income, revenue, or assets, and with no separate annual report requirement — a genuinely simple, predictable ongoing cost compared to states with graduated or net-worth-based fees.
Delaware requires every LLC — even one with zero Delaware operations — to continuously maintain a registered agent with a physical Delaware street address. Delaware is the one "no-PLLC" state in this set where licensed professionals genuinely have a standard-LLC option available, materially different from California, Hawaii, or Alaska, where professionals are forced into a corporate form.
How to Set Up Your Delaware PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
None are statutorily required into a distinct professional entity. Physicians, lawyers, accountants, engineers, and architects may all use a standard Delaware LLC. Title 8, Chapter 6 also covers accountants, attorneys, architects, chiropractors, physicians/surgeons, osteopaths, veterinarians, and optometrists for those who prefer the PSC route by choice rather than requirement.
Step 2 — Get licensing board sign-off if required.
No evidence of mandatory licensing-board pre-certification exists for either route. The Delaware Division of Corporations does not perform any licensing-board review and explicitly disclaims giving entity-choice advice — filings are accepted without professional-board certification of any kind, for both the plain LLC and the PSC. There's no before-vs-after sequencing issue here at all — Delaware's registration process is notably light-touch and statute-driven, with no board certificate gating either filing route. Whatever board registration your profession requires happens entirely on your board's own timeline, independent of your Delaware filing.
Step 3 — File your formation documents.
Delaware's LLC Act (Title 6, Ch. 18) has no professional-LLC provisions — but critically, it also does NOT prohibit licensed professionals from forming an ordinary LLC. That makes Delaware materially different from California, Hawaii, or Alaska: licensed professionals here have a genuine choice between (a) a standard Delaware LLC, with professional restrictions built into the operating agreement rather than imposed by statute, or (b) a Professional Service Corporation (PSC) under Title 8, Chapter 6.
Step 4 — Appoint a registered agent.
Delaware calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
No state-imposed licensing restriction on LLC members exists at the entity level for the plain-LLC route — who may actually render the licensed service is governed separately by that profession's own licensing board rules, not by Delaware's LLC Act. For the PSC route, professional-corporation-style ownership restrictions generally apply.
Step 6 — Address malpractice insurance requirements.
Not confirmed as a Delaware Division of Corporations formation prerequisite for either route — check whether your specific licensing board separately conditions your license on carrying coverage.
Step 7 — Handle ongoing state compliance.
Delaware LLCs owe a flat $300/year LLC tax, due June 1, not based on income, revenue, or assets, and with no separate annual report requirement — a genuinely simple, predictable ongoing cost compared to states with graduated or net-worth-based fees. Delaware has a graduated personal income tax (top bracket 6.6%), so a plain LLC's default pass-through profit is taxed on members' personal returns in addition to federal tax. No entity-level income tax applies by default to either the LLC or PSC route.
Step 8 — Watch for Delaware-specific PLLC traps.
The most common Delaware-specific mistake is assuming Delaware's silence on PLLCs means licensed professionals have no good option here — in fact, Delaware simply lets licensed professionals use a standard LLC, the same one anyone else would form, with your own operating agreement doing the work that a PLLC statute would do elsewhere.
If LLC Attorney Does It for You
- Submit your profession, license number, and ownership details at llcattorney.com.
- LLC Attorney forms the correct entity type for your profession in Delaware and handles the licensing coordination.
- Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions.
When Should You Talk to an Attorney About Your Delaware PLLC?
Talk to an attorney before choosing your Delaware entity structure if you're weighing a plain LLC against a Professional Service Corporation and aren't sure which fits your profession's liability and tax goals better, if you're in medicine and want to understand how the corporate-practice-of-medicine doctrine might affect ownership and control regardless of entity choice, or if you're bringing on members licensed in different professions and want the operating agreement to reflect that correctly.
What You Actually Get With LLC Attorney's Delaware PLLC Formation
The part of Delaware entity formation that surprises people coming from other states is realizing there's no professional-entity box to check at all — Delaware treats your practice's LLC the same as anyone else's. LLC Attorney makes sure your operating agreement does the work a PLLC statute would do elsewhere.
- PLLC formation in Delaware, starting at $149.
- Licensing board coordination and ownership-eligibility review handled for your specific profession.
- Filing paperwork drafted for Delaware's actual requirements — not a generic multi-state template.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Delaware's genuine LLC-or-PSC choice is a real advantage over the forced-corporation states, but it only pays off if your operating agreement is drafted correctly for your profession — LLC Attorney handles that from the start.
Ready to Form Your Delaware PLLC?
LLC Attorney helps licensed professionals in Delaware form the correct entity type for their profession and serves as your registered agent once it's approved. See our full pricing for all service tiers.
Frequently Asked Questions
No — Delaware's LLC Act (Title 6, Chapter 18) has no professional-LLC provisions. But unlike most no-PLLC states, Delaware also doesn't bar licensed professionals from forming a standard LLC, so you have a genuine choice between a plain LLC and a Professional Service Corporation under Title 8, Chapter 6.
None are statutorily required into a distinct professional entity in Delaware. Physicians, lawyers, accountants, engineers, and architects may all use a standard Delaware LLC, or opt into a Professional Service Corporation if they prefer that structure.
No. The Delaware Division of Corporations doesn't perform licensing-board review for either the LLC or PSC route — filings are accepted without professional-board certification of any kind.
A standard Delaware LLC costs $110 to file, plus a flat $300/year LLC tax due each June 1 with no separate annual report. A Professional Service Corporation starts around $109 as the corporation minimum.
For the plain-LLC route, Delaware imposes no state-level licensing restriction on members at the entity level — who may render the licensed service is governed by that profession's own licensing board, not Delaware's LLC Act. The PSC route carries standard professional-corporation-style ownership restrictions.
For the plain-LLC route, Delaware's LLC Act imposes no restriction on combining licensed professions — any limits would come from the professions' own boards or your operating agreement. Delaware PSCs for medicine specifically are generally limited to one type of professional service.
Regardless of entity form, a Delaware licensed professional remains personally liable for their own malpractice — the entity only shields against ordinary business debts and a co-owner's negligence.
Not confirmed as a Delaware Division of Corporations formation prerequisite for either route — your specific licensing board may separately require coverage.
Yes. LLC Attorney helps licensed professionals in Delaware form the correct entity type for their profession, starting at $149.