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Delaware LLC annual tax ($400, due June 1)
Last verified against official sources:
Delaware LLCs do not file an annual report. They pay a flat annual tax to the Division of Corporations. Delaware corporations are different: they file an annual report and franchise tax by March 1.
File on the official site: Delaware – Pay LLC/LP/GP TaxesKey facts
| Annual tax (LLC, LP, GP) | $400 per year, flat; no proration. No annual report is required.[1] |
|---|---|
| Due date | On or before June 1 (for the prior year).[1] |
| Late penalty | $200 penalty plus 1.5% interest per month on the tax and penalty.[1] |
| Corporations (for comparison) | Domestic corporations: annual report and franchise tax due March 1; $50 report fee (non-exempt), minimum tax $175 (authorized shares method); $200 late penalty.[2] |
| Where to pay | Delaware Division of Corporations online tax payment (available 8:00 am–11:45 pm ET).[1] |
Lookalike letters the state has warned about
- Delaware Division of Corporations: treat as suspicious any mail or email about your taxes or annual report that does not come directly from the State or your Delaware registered agent.[1]
Common questions
Does a Delaware LLC file an annual report?
No. The Division of Corporations states LLCs are not required to file an annual report; they pay a $400 annual tax by June 1.
What happens if a Delaware LLC pays late?
The Division lists a $200 penalty plus 1.5% interest per month on the tax and penalty.