Delaware LLC annual tax
Last updated: 2026-11-14
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What the checklist would say
Delaware’s 2026 on-time date has passed
199 days from today.
- June 1, 2026 has passed. Late payment is a $200 penalty plus 1.5 percent interest a month. This tool does not compute the interest.
- A Delaware LLC does not file an annual report. The next on-time date for the $400 tax is June 1, 2027.
Delaware Division of Corporations, read 2026-11-14.
Verified: 0 / 5. Open items: 5.
1. Entity deadline and fee Delaware. File on the state site, not here. Due date stored with this order: 2027-06-01. No annual report. $400 tax by June 1. Late payment is a $200 penalty plus 1.5% interest a month. Corporations are a different form. This checklist does not print a corporation due date. 2. Checks before filing [ ] State entity / document number located and verified on official state search [ ] Registered agent name and street address confirmed current [ ] Principal office and manager or member names ready, if the selected state requires them [ ] Confirmed filing directly on the official state portal. A separate state fee applies. [ ] Checked whether a separate state tax agency filing applies (CA FTB or TX Comptroller) 3. Filing log Filing Year | State Portal Used | Confirmation / Receipt # | State Fee Paid | Date Filed | Next Due Date __________ | __________ | __________ | __________ | __________ | __________ __________ | __________ | __________ | __________ | __________ | __________ 4. Official link and disclaimer https://corp.delaware.gov/frtax/ [ ] I pay the state myself Prepared by LLC Deadline (llcdeadline.com). Source notes read 2026-11-14. We are not a law firm; a registered agent; a Secretary of State; a tax preparer.
The email contains this worksheet. This plan adds reminder emails 30, 7, and 1 day before 2027-06-01.
A Delaware LLC, LP, or GP does not file an annual report. It pays an annual tax of $400 by June 1. Late payment costs a $200 penalty, and interest of 1.5% a month runs on the tax and the penalty. A Delaware corporation is a different filing, due March 1, and this page does not cover it. Source, read 2026-11-14: https://corp.delaware.gov/frtax/
The wording matters. Delaware calls this an annual tax, not an annual report. If you search for a Delaware LLC annual report, you will find pages that describe the corporation report. For an LLC, the obligation on this page is the $400 tax, and the due date is June 1.
The tax is paid to the state. It is not part of the price on this site. Paying us buys a PDF checklist and, on the yearly plan, reminder emails. It does not pay the Delaware tax and it does not create a state receipt.
This page covers an LLC, LP, or GP. A Delaware corporation files an annual report due March 1. The form, the fee, and the date are different, and you should not use this page for a corporation.
LLC tax versus a corporation annual report
A Delaware LLC does not file an annual report. It pays the $400 annual tax. A Delaware corporation is a different filing, due March 1. This page does not cover that corporation filing, and the checklist does not print a corporation due date.
The distinction is not cosmetic. The entity type decides the form, the date, and the fee. A corporation owner who follows an LLC page may pay the wrong amount or miss the March 1 date. If you are not sure which entity you have, look at the certificate the state issued when the entity was formed.
Delaware LLCs, LPs, and GPs are grouped together for this tax. The page you are reading uses the LLC case because that is the audience for this site, but the same June 1 tax date applies to the other two entity types named in the official sentence.
Who pays: LLC, LP, and GP
The official page names LLCs, LPs, and GPs as entities that pay this annual tax instead of filing an annual report. If your entity is one of these, the June 1 date and the $400 amount are the facts to carry into your calendar.
The tax is annual. It is not a one-time formation fee and it is not a fee that stops when the business is quiet. An entity that had no revenue still owes the tax unless the state says otherwise on the official page.
This site does not decide whether your entity is active, dormant, or in good standing. Those questions belong to the state and, where appropriate, to a professional. Our page gives you the date and the amount so you can ask the right question.
An LLC that has stopped doing business may still owe the tax until the state records a cancellation or a dissolution. Stopping the business activity is not the same as closing the entity with the state. Check the entity status on the official page before you decide the tax no longer applies.
June 1 and the penalty math
The tax is due by June 1. Late payment costs a $200 penalty, and interest of 1.5% a month runs on the tax and the penalty. That means the late balance is not just $400 plus $200. The interest is calculated on both amounts, and it grows by the month.
The official page is the place to confirm the current interest treatment before you pay a late balance. This page repeats the sentence we read, but a state page can change. If the two differ, the state page wins and our page is out of date.
Filing early avoids the arithmetic entirely. The tax does not depend on a report being accepted, so there is no reason to wait for a form. Put the date on your calendar and pay before it.
The tax does not scale with revenue. A small LLC and a large LLC pay the same $400, which means the amount is predictable even in a slow year. Predictable is not optional: the state still expects the payment by June 1.
Pay from an account you control and keep the confirmation in the same folder as the entity records. If a bookkeeper pays the tax, confirm that the payment went to the state and not to an agent account. A payment to the wrong place is not a payment to Delaware.
How to pay Delaware
You pay Delaware on the official page linked above. The state site is the only place that can issue a state receipt. This site does not collect the tax and does not pay it for you. We do not file, we do not act as a registered agent, and we do not pass your phone number to a business.
Keep the state confirmation after you pay. That confirmation is your record. A reminder email from this site is not a payment receipt, and a PDF checklist is not a payment receipt.
If a payment fails, fix it on the state site before June 1. Do not wait for a second reminder. The reminder schedule is a convenience, not a safety net.
Do not send the tax to the address printed on an old paper form without checking the state page first. Payment instructions can change, and a payment sent to a retired address may not reach the state account. The official page is the only payment instruction this site will point you to, and it is free to open.
If the entity has more than one owner, agree who pays before June 1. A shared assumption that someone else handled it is how a $400 tax becomes a $600 balance with interest. The state does not care which owner was supposed to pay.
What the checklist PDF contains
The Delaware PDF states that an LLC pays a $400 tax by June 1 and does not file an annual report. It lists the $200 penalty and the 1.5% monthly interest, and it warns that a corporation is a different form with a March 1 date that the PDF deliberately does not print as an LLC deadline.
The PDF also repeats the boundary line: the tax is paid to the state, and you pay the state yourself. It is a working sheet, not a government form and not a payment voucher.
The yearly plan adds reminders at 30 days, 7 days, and 1 day before the stored date. The one-time plan delivers the PDF only.
Common mistakes
The first mistake is searching for a Delaware LLC annual report and landing on the corporation page. The LLC pays a tax; the corporation files a report. The dates differ, and so do the amounts.
The second mistake is assuming the tax is included in a registered agent bill. It is a state obligation, and this site does not bundle it. If an agent offers to pay it, read the invoice carefully and confirm what was actually paid to the state.
The third mistake is ignoring a small balance. Interest runs monthly on the tax and the penalty, so a late balance gets larger while it waits.
What this site does not do
We do not file a Delaware report, pay the Delaware tax, or act as a registered agent. We are not a law firm; a registered agent; a Secretary of State; a tax preparer. We publish the facts with a source link and a read date, and we email a checklist.
If your situation involves a corporation, a foreign entity, or a dispute with the state, use the official source or a professional. This page is scoped to the LLC, LP, and GP annual tax.
We also do not guarantee that the state portal will be available on the day you choose to pay. A portal outage near the deadline is a reason to pay early, not a reason to assume the deadline moved. The state page is the authority on any extension.
A page that names the state, the date, and the source is more useful than one that guesses at a number. That is the standard this page is held to.
Questions
Does a Delaware LLC file an annual report?
No. It pays a $400 annual tax by June 1.
When is the Delaware LLC annual tax due?
June 1. The official page states the tax and the date for LLCs, LPs, and GPs.
What happens if I pay late?
A $200 penalty applies, and interest of 1.5% a month runs on the tax and the penalty.
Is this the corporation franchise tax?
No. A Delaware corporation files a different document and uses a March 1 date. This page is for an LLC.
Do LPs and GPs pay the same tax?
The official page groups LLCs, LPs, and GPs together for this annual tax. Confirm your entity type on the state page.
Where do I pay?
On the Delaware official page linked in the first paragraph. This site does not collect the tax.
Is the tax included in your price?
No. The $400 is paid to Delaware. Our price covers the PDF checklist and, on the yearly plan, reminders.
Does a reminder email count as payment?
No. A reminder is a calendar alert. Only a payment to the state is a payment.
Can I use this page for a Delaware corporation?
No. A corporation is a different filing with a different due date. Use the state page for corporations.