If you’re not profitable, then the minimum fees matter. If you are turning a profit and you’re living in California and working from home (and assuming you have

If you’re not profitable, then the minimum fees matter. If you are turning a profit and you’re living in California and working from home (and assuming you have no employees) then there’s no real reason to incorporate in Delaware. The franchise fee is 1.5% with a minimum of $800 for all profits from business generated in California. So yes you’d pay the franchise fee for CA and the $250 to Delaware