Delaware LLC Franchise Tax Deadlines (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Not required (no separate annual report)

Delaware does not require a recurring annual report for LLCs. Delaware LLCs do not file an annual report with the Division of Corporations. Per the Division of Corporations: "Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an annual report." The operative annual obligation is the flat $300 LLC franchise tax, paid online to the Division of Corporations by June 1 each year.

Franchise tax

There is no income-based component and no annual report is filed alongside the tax. The $300 tax applies regardless of revenue, activity, or whether the LLC did business during the year, as long as the LLC remained on the Division of Corporations' records.

Every domestic and foreign LLC formed or registered in Delaware owes a flat $300 annual tax to the Division of Corporations, due on or before June 1 each year. The tax is not prorated: it is assessed in full if the LLC maintains active status with the Division of Corporations at any point during the calendar year. The tax is paid online through the Division of Corporations' tax payment portal.

Deadline: June 1.

Fee: $300 · flat annual tax — same for every Delaware LLC regardless of size, income, or activity.

Where to pay: corp.delaware.gov

What happens if you miss it

Days late Status Fee Consequence
1+ days Late $200 An LLC that fails to pay the $300 annual tax by June 1 is assessed a $200 penalty, plus 1.5% interest per month on the unpaid tax and penalty.
30+ days Interest $0 Interest continues to accrue at 1.5% per month on the combined unpaid tax and $200 penalty until the balance is paid in full.
1095+ days Dissolved — An LLC that fails to pay the annual tax for three consecutive years ceases to be in good standing in Delaware and may have its certificate of formation cancelled by the Division of Corporations. Reinstatement requires paying all back taxes, penalties, and interest.

Frequently asked questions

Does a Delaware LLC file an annual report?

No. The Delaware Division of Corporations confirms that Limited Liability Companies formed in Delaware do not file an annual report. Instead, every Delaware LLC pays a flat $300 annual tax to the Division of Corporations by June 1 each year.

How much is the Delaware LLC annual tax?

$300, flat, every year. The amount is the same for every Delaware LLC regardless of size, income, activity, or whether the LLC did business during the year. The tax is not prorated.

When is the Delaware LLC annual tax due?

On or before June 1 each year. The tax is owed for any LLC that maintained active status with the Division of Corporations at any point during the calendar year.

What happens if I miss the June 1 deadline?

Delaware assesses a $200 penalty for failing to pay the annual tax on time, plus 1.5% interest per month on the unpaid tax and penalty until paid in full.

Where do Delaware LLCs pay the annual tax?

Online through the Delaware Division of Corporations at corp.delaware.gov/paytaxes/. The system is available daily between 8:00 a.m. and 11:45 p.m. Eastern Time.

What if my Delaware LLC didn't do any business this year?

The $300 annual tax is still owed. Delaware does not prorate or waive the tax based on inactivity; it is owed in full as long as the LLC remained on the Division of Corporations' records during the year.

Can a Delaware LLC lose good standing for unpaid taxes?

Yes. Continued failure to pay the annual tax causes the LLC to lose good standing, and the Division of Corporations may cancel the certificate of formation after three consecutive years of non-payment. Reinstatement requires paying all back taxes, penalties, and interest.

Sources

  1. Delaware Division of Corporations — Annual Report and Tax Instructions (LLC/LP/GP) · retrieved May 10, 2026
  2. Delaware Division of Corporations — Pay Taxes / File Annual Report · retrieved May 10, 2026
  3. Delaware Division of Corporations — How to Form a New Business Entity · retrieved May 10, 2026
  4. Delaware Division of Corporations — Entity Name Search · retrieved May 10, 2026

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