Domestic vs. Foreign LLC in Connecticut
Form domestically if CT-based; register as foreign if already formed elsewhere. For formation, see our LLC guide. For all types, see LLC types.
Quick Decision
| Situation | Choice |
|---|---|
| CT-based, CT customers | Domestic CT LLC |
| Already formed elsewhere, expanding to CT | Foreign registration |
| Formed in DE/WY but live in CT | Domestic CT probably better |
Cost Comparison (CT Resident)
| Domestic CT | Delaware + CT Foreign | |
|---|---|---|
| Formation/registration | $120 | $90 (DE) + $120 (CT) |
| Annual fees | $80/year | $300 (DE) + $80 (CT) |
| Agents | 1 ($99) | 2 ($198) |
| Annual total | $179 | $578 |
The PET Advantage
Ready to get started?
Get StartedDomestic CT LLCs can easily elect the PET. For higher-income members, this effectively makes CT taxes fully deductible federally — a benefit that often outweighs the apparent savings of forming in a "no-tax" state.
FAQ
Should I form in Delaware or Connecticut?
If you live and work in Connecticut: form in Connecticut. You'll owe CT taxes regardless of where you form. Adding Delaware just adds $300/year + complexity. Connecticut's PET makes its "high" taxes effectively cheaper than they appear.