Delaware LLC Annual LLC Tax (Franchise Tax) — Step 6 of 8
Delaware LLCs pay a flat $400 annual tax to the Delaware Division of Corporations; the amount increased under a 2026 law change. There is no LLC annual report. The tax for the prior year is due on or before June 1, and late payment adds a $200 penalty plus 1.5% interest per month on both the unpaid tax and penalty. Here's how the rule works, with a simple due-date and late-payment estimator.
A Delaware LLC generally owes a $400 annual tax. The tax for the prior year is due on or before June 1. Delaware does not require an annual report for LLCs. If the tax is late, Delaware adds a $200 penalty plus 1.5% interest per month on the tax and penalty. You can pay through the Delaware Division of Corporations.
- Amount
- $400 flat
- Due date
- June 1
- Frequency
- Every year
- Annual report?
- None
- Late payment
- $200 + 1.5%/mo on tax & penalty
- Pay at
- corp.delaware.gov
- Next step
- Step 7 →
How the Delaware LLC Annual Tax Works
This charge is often called the Delaware LLC "franchise tax," but the Delaware LLC statute describes it as an annual tax. It is not based on income, revenue, or assets — it is a flat $400 annual LLC tax. The amount was increased from $300 to $400 by Delaware legislation effective January 1, 2026.
- Flat $400 — the same for every LLC, every year, with no calculations.
- Due June 1 every year, for the prior calendar year.
- No annual report for LLCs — only corporations file one. You just pay the tax.
- No proration — Delaware says the annual tax is assessed if the entity is active in its records at any time during the tax year.
LLCs and corporations are taxed differentlyDon't confuse the two. Delaware corporations face a variable franchise tax (often hundreds or thousands of dollars) and must file an annual report. Delaware LLCs pay the flat $400 annual LLC tax and file no LLC annual report. This page is about LLCs.
2026 law change: use the current statute as the controlling sourceDelaware changed the LLC annual tax from $300 to $400, effective January 1, 2026. Some Division of Corporations informational pages may still display the older amount. When those summaries conflict with the current Delaware Code and enacted 2026 law, Enjoys-life uses the current statute and enacted law for the amount.
Annual LLC Tax Due-Date & Penalty Calculator
Enter your LLC's formation date to see your first and next due dates. The amount is always $400 — but if you've slipped past a deadline, the penalty estimator shows what late really costs:
Estimate only. Delaware states that late LLC tax carries a $200 penalty plus 1.5% interest per month on the tax and penalty. This simple estimator applies 1.5% per entered month to the current $500 tax-plus-penalty balance and does not replace Delaware's official balance. Confirm the exact amount with the Division of Corporations before paying.
How & When to Pay
- Pay online at the Delaware Division of Corporations using your entity's file number.
- Mark June 1 on your calendar each year — the date never changes, so it's easy to automate a reminder.
- Let your registered agent help — most agents forward a reminder, and some can pay on your behalf.
Do not ignore an unpaid Delaware LLC taxA late payment adds a $200 penalty plus 1.5% interest per month on the tax and penalty. Delaware law also provides that a domestic LLC's Certificate of Formation is canceled if the annual tax remains unpaid for three years from its due date. If you are already late, check the official Delaware balance instead of relying only on an estimate.
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Delaware Annual LLC Tax — FAQ
Enjoys-life Team is the founder of Enjoys-life. The key figures on this page — the $400 annual LLC tax, June 1 deadline, no LLC annual report, and $200 late penalty plus 1.5% monthly interest on tax and penalty — were checked against the current Delaware Code, enacted 2026 Delaware law, and Delaware Division of Corporations payment guidance. This is educational information, not tax or legal advice.
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