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Delaware LLC Annual Tax: $400, Due June 1, and No Annual Report

Delaware LLCs file no annual report. What they owe is a flat annual tax of $400, due June 1 for the prior calendar year, with a $200 penalty plus 1.5 percent monthly interest for paying late, loss of good standing right away, and cancellation of the certificate after 3 years unpaid.

By the LLCForming research teamFees checked Nov 8, 2026

There is no Delaware LLC annual report. There is an annual tax.

Start with the sentence the Division of Corporations itself prints: LLCs, LPs, and GPs are not required to file Annual Franchise Tax reports with the Division of Corporations, and although they do not file an Annual Report, they are required to pay an annual tax. The March 1 annual report and franchise tax regime belongs to Delaware corporations. Anyone selling you a Delaware LLC annual report filing is selling a corporate product in the wrong entity. The LLC obligation is a payment, not a report, and it is set out below.

The annual tax, in one table

Item	Delaware rule
Who pays	Every domestic LLC and every foreign LLC registered in Delaware, under section 18-1107(b), whether or not it does business in Delaware or earns anything.
Amount charged	$400, per the Division of Corporations' current LLC tax pages. Confirm the amount on the Division tax page when you pay; see the conflict note below.
Due date	June 1, for the prior calendar year, under section 18-1107(c). The Division mails an annual tax statement to the LLC in care of its registered agent at least 60 days before June 1.
Proration	None. The tax is assessed if the entity is active on the Division's records at any time during January 1 through December 31 of the tax year.
Report filed with it	None. There is no annual report for a Delaware LLC.

Why older pages quote $300

The tax was $300 for years, which is why so many pages still quote it. House Bill 400 (2026) raised it to $400. The Division of Corporations states $400 on both of its current tax pages, its fee schedule was revised August 1, 2026, and the Delaware Code Online text of section 18-1107(b) has been updated to $400 as well, so the statute and the collecting agency now agree. Budget $400, and treat any $300 quote as the pre-raise rate. One more line for series LLCs: an LLC with registered series also pays an additional $100 annual tax for each registered series, plus a $50 penalty per series if that tax is late, under section 18-1107(b) and (e).

Late: $200 plus 1.5 percent a month, then a filing freeze

An LLC that fails to pay on or before June 1 shall pay the sum of $200 under section 18-1107(e), added to the tax, and unpaid tax bears interest at 1.5 percent for each month or portion of a month until fully paid under section 18-1107(c). The Division states the combined effect as a penalty of $200 plus 1.5 percent interest per month on tax and penalty. The structural consequences arrive in stages. On default, the LLC ceases to be in good standing under section 18-1107(h), and a foreign LLC ceases to be registered. The Secretary of State shall not accept any certificate for filing for a delinquent LLC, other than an agent resignation certificate, and shall not issue it a certificate of good standing, until it is restored, under section 18-1107(k). A delinquent LLC may not maintain any action, suit, or proceeding in any Delaware court until restored, under section 18-1107(l), although its contracts remain valid and it may defend actions. If the tax remains in arrears for 3 months, the Attorney General may petition the Court of Chancery to enjoin the LLC from transacting business anywhere until the tax, penalties, interest, and costs are paid, under section 18-1107(j).

Cancellation after 3 years, and revival for $220 plus back taxes

Section 18-1108(a) sets the end of the road: the certificate of formation of a domestic LLC shall be canceled if the annual tax is not paid for a period of 3 years from the date it is due, effective on the third anniversary of that due date. Note the mechanism. Delaware does not proclaim an LLC void; proclamation is the corporate consequence, and it does not apply here. Short of cancellation, restoration is a payment, not a filing: under section 18-1107(i), an LLC that has ceased to be in good standing for nonpayment shall be restored upon payment of the annual tax and all penalties and interest for each year it failed to pay. After cancellation, revival under section 18-1109 takes a certificate of revival, $220 on the current fee schedule, accompanied by payment of the annual tax and all penalties and interest due at the time of cancellation. A revived LLC continues with the same force and effect as if its certificate had not been canceled.

Closing on purpose accelerates the final tax

Ending the LLC deliberately takes a Certificate of Cancellation, $220, plus $50 for each registered series named in it, filed after dissolution and winding up under section 18-203. The fee schedule conditions the filing on the annual taxes to cancel, and section 18-1107(c) makes the annual tax due upon cancellation of the certificate of formation, so the final year is not prorated away: a full final year tax is owed for any year in which the LLC was active on the Division's records. File the cancellation and pay the taxes together, rather than letting the 3 year cancellation clock do the job at penalty prices. Our dissolution guide covers the wind up order.