Delaware LLC Annual Franchise Tax Guide & Calculator
Unlike Delaware C-Corporations, Delaware LLCs do not issue shares and do not file an Annual Report. Instead, all Delaware LLCs pay a flat annual tax due on or before June 1st — $300 through tax year 2025 and $400 from tax year 2026.
New for 2026: Delaware HB 400 raised the LLC tax from $300 to $400 starting with the 2026 tax year, so the first $400 payment is due June 1, 2027. Payments made by June 1, 2026 were $300. What HB 400 changed
Delaware LLC Tax Details
Important Delaware LLC Compliance Requirements
Due Date: June 1st Annually
While Delaware C-Corporations must file their franchise tax by March 1st, Delaware LLCs and Limited Partnerships (LPs) have a deadline of June 1st. Payment covers the prior calendar year tax liability.
Penalty for Non-Payment
If the annual tax is not received by June 1st, under 6 Del. C. § 18-1107, the State of Delaware immediately assesses a $200 penalty, and interest begins accruing at 1.5% per month. If an LLC goes unpaid for 3 consecutive years, the company charter is automatically declared Void.
Frequently Asked: Do Delaware LLCs need to list members or assets?
No. Delaware maintains strict privacy protections for LLCs. You do not file an Annual Report, nor do you report gross assets, revenue, or member identities to the Division of Corporations for the annual franchise tax. You only need your 7-digit Delaware Business Entity File Number to submit the annual tax payment.
Need Help Filing Your Delaware Annual Report?
Avoid costly miscalculations, late penalties ($200 + 1.5% interest), or loss of Good Standing with verified partners.
Northwest Registered Agent
Delaware Registered Agent & Annual Report FilingTop privacy-first registered agent in Delaware. They can handle your annual report filing directly with the Division of Corporations, ensuring you use the Assumed Par Value method.
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Firstbase Agent & Tax
Automated Startup Compliance HubComplete automated state compliance and Delaware annual report management for venture-backed founders and global remote companies.
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Doola Total Compliance
Bookkeeping, IRS & Delaware FilingsIdeal for international and US founders. Doola pairs you with dedicated CPAs to handle your IRS Form 1120 and Delaware franchise tax filing simultaneously.
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