Delaware LLC annual tax: $400 due June 1, how to pay
What a Delaware LLC, LP or GP owes each June 1, what changed in 2026, how to pay, and why you do not need us for it.
Summary
Our answer: a Delaware LLC files no annual report and computes nothing. It pays a flat annual tax by June 1 for the previous year: $300 for tax year 2025 (paid by June 1, 2026) and $400 for tax year 2026 onward, because House Bill 400, signed May 21, 2026, raised the amount with effect from January 1, 2026. The first $400 payment is due June 1, 2027. There is no proration: an LLC that existed at any time in 2026 owes the full $400. Pay it yourself on the Division of Corporations site; Delaware Franchise Desk is for corporations and has nothing to add here.
Delaware LLC, LP and GP annual tax: $400 from tax year 2026 ($300 before), due June 1 of the following year, no annual report, no proration, $200 penalty plus 1.5% interest per month if late.
| Tax year 2025 | $300, due June 1, 2026Amount before HB 400. |
|---|---|
| Tax year 2026 onward | $400, first due June 1, 2027HB 400 (153rd General Assembly), signed May 21, 2026, effective January 1, 2026 for this tax. |
| Annual report | None for LLCs, LPs and GPsDelaware Division of Corporations. |
| Proration | NoneFull tax if the entity is active at any time from January 1 to December 31. |
| Late | $200 penalty plus 1.5% per monthInterest on the tax and the penalty. |
| How to pay | Division of Corporations online paymentACH debit (required above $5,000) or credit card. |
Our verdict
Pay it yourself before June 1 on the Division of Corporations site. It is a fixed amount with no form to prepare, so no software, including ours, adds anything. Budget $400 a year from the 2026 tax year, and remember the separate federal filing if the LLC is foreign-owned.
Who this page is for, and who it is not for
For: owners of Delaware LLCs, LPs and GPs, including foreign founders who formed a Delaware LLC. Not for: Delaware corporations, which file an annual franchise tax report by March 1 and compute their tax (that is what Delaware Franchise Desk prepares).
Which amount for which year
The tax is paid in arrears: the June 1 payment covers the previous calendar year.
| Tax year | Amount | Due | Source |
|---|---|---|---|
| 2025 | $300 | June 1, 2026 | 6 Del. C. 18-1107(b) before HB 400 |
| 2026 | $400 | June 1, 2027 | HB 400, effective January 1, 2026 for this tax |
| 2027 and later | $400 unless changed | June 1 of the following year | 6 Del. C. 18-1107(b) as amended |
Registered series: $100 per series from 2026 ($75 before). Most other HB 400 fee changes took effect August 1, 2026.
If the LLC is foreign-owned
The Delaware tax is only the state side. A Delaware single-member LLC wholly owned by a foreign person also files a pro forma Form 1120 with Form 5472 with the IRS by April 15 when it has reportable transactions with its owner. That is a different deadline, a different agency and a $25,000 penalty if missed.
Next steps
Common questions
Is the Delaware LLC tax $300 or $400?
Both, depending on the year. Tax year 2025 and earlier: $300, paid by June 1, 2026. Tax year 2026 onward: $400, under House Bill 400 signed on May 21, 2026, which made the LLC, LP and GP tax change effective January 1, 2026. The first $400 bill is due June 1, 2027.
Does a Delaware LLC file an annual report?
No. The Division of Corporations says LLCs, LPs and GPs do not file an annual franchise tax report; they only pay the annual tax.
My LLC was formed in November 2026. Do I owe a full year?
Yes. Delaware does not prorate the alternative entity tax: an entity active in the Division's records at any time from January 1 through December 31 owes the full amount, $400 for 2026, due June 1, 2027.
What if I pay late?
A $200 penalty plus interest of 1.5% per month on the tax and the penalty. On a $400 tax paid two months late, that is $600 plus about $18 of interest.
Do I need a service to pay it?
No. Payment is online with the entity's file number, by ACH debit or credit card. Registered agents often invoice it with their own fee; the tax itself is the same $400.
Running a corporation instead?
Delaware Franchise Desk compares the two franchise tax methods for Delaware stock corporations. LLCs, LPs and GPs pay the flat tax directly and do not need it.
Open checkerRelated guides
How to pay Delaware franchise tax online through the official portal
Where to use Delaware's official annual report and franchise tax portal, what to prepare before login, and where the self-preparation workflow stops.
When is Delaware Franchise Tax due?
The March 1 annual report and franchise tax deadline for active domestic Delaware corporations.
Delaware franchise tax minimum and annual report fee
The minimum tax and filing fee numbers founders should separate before comparing methods.
Official sources for this guide
Last reviewed: .