Is Delaware the cheapest place to incorporate?

I am living in Taiwan and want to create a startup. The business will be mostly open source and likely to have low to no revenue.

I see that US states like Colorado have no franchise tax. But I also saw posts here that Delaware is usually ultimately cheaper.

What is the recommendation for a company to manage an open source project? Sure it might be worth money, but likely not, so I would like to keep money tight.

thanks!