When Are Delaware LLC Taxes Due? (DE Franchise Tax Guide)
Delaware LLC annual tax is due on or before June 1 each year for the prior calendar year. The current annual amount is $400 for domestic and foreign LLCs formed or registered in Delaware.
Confirm the LLC’s balance through the state’s official payment system before paying. Corporate franchise-tax and annual-report deadlines follow different rules.
Quick Summary
- The Delaware LLC annual tax is currently $400.
- Payment is due on or before June 1 for the prior calendar year.
- Delaware LLCs do not file an annual report with the Division of Corporations.
- Late payment carries a $200 penalty plus 1.5% monthly interest on tax and penalty.
- Use the correct LLC file number and keep the state payment confirmation.
When Is Delaware LLC Annual Tax Due?
Delaware LLCs must pay annual tax on or before June 1 for the prior calendar year [1]. For example, the tax for calendar year 2026 is due by June 1, 2027.
The tax applies if the LLC was active in the Division of Corporations’ records at any time during the tax year. Delaware does not prorate this alternative-entity tax for a partial year of existence.
Calendar the payment separately from income-tax returns and any filings in other states. If you missed an earlier deadline, check the outstanding years and balance in the state system before making the next payment.
How Much Is Delaware LLC Annual Tax?
The current Delaware LLC annual tax is $400 for domestic and foreign LLCs formed or registered in the state. This is an entity tax rather than a calculation based on the LLC’s profit or number of members.
Keep it separate from income taxes, business licenses, and other applicable obligations. A guide to filing business taxes for an LLC explains the broader reporting questions to review.
How Do I Pay Delaware LLC Annual Tax?
Open the Division of Corporations’ official Pay LLC/LP/GP Taxes portal and enter the LLC’s Delaware file number. Check the entity name, tax year, and balance before following the payment instructions.
Use an accepted credit card or the available electronic checking-account option, and submit a card payment only once. Keep the confirmation with the LLC’s records and verify the payment status if the result is unclear.
If a notice asks for an unexpected fee, compare it with the state’s official instructions before paying. Contact the Division of Corporations if the entity or balance does not match your records.
Do I Need to Submit Anything Else With My Tax Payment?
A Delaware LLC does not submit an annual report to the Division of Corporations with this annual tax payment. Confirm the entity type so you do not apply a corporation’s report or deadline to an LLC.
Keep the registered agent current and check separate requirements where the LLC operates. If you need an agent, the comparison of Delaware registered agent services covers service options rather than the state tax-payment route.
What Happens if I Don’t Pay My Delaware LLC Tax?
Late or missed annual-tax payment carries a $200 penalty plus interest of 1.5% per month on the tax and penalty [2]. Check the current balance with the Division of Corporations rather than assuming the next $400 payment clears an overdue year.
Under the Delaware annual-tax rules, a domestic LLC loses good standing when it fails to pay, and a foreign LLC loses its Delaware registration. Pay the outstanding taxes, penalties, and interest for each unpaid year to restore that status.
If closing the LLC, the full annual tax for the calendar year of cancellation must be paid before the cancellation filing. Review the LLC dissolution process and confirm the state balance and filing requirements before treating the entity as closed.
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FAQs
How much is the Delaware LLC annual tax?
The Delaware LLC annual tax is currently $400. Check the state’s official instructions and the LLC’s balance before paying, especially if an earlier year remains unpaid.
When is Delaware LLC tax due?
Delaware LLC annual tax is due on or before June 1 each year for the prior calendar year. For example, the 2026 tax is due by June 1, 2027.
Does a Delaware LLC file an annual report?
A Delaware LLC does not file an annual report with the Division of Corporations, but it must pay the annual tax. Separate income-tax, licensing, or other-state filing requirements may still apply.
References:
- https://corp.delaware.gov/alt-entitytaxinstructions/
- https://corp.delaware.gov/frtax/
This guide really helped me understand how to pay my Delaware LLC taxes online. Web pay seems like the easiest option.
Great breakdown of the tax system. I’ve been thinking of switching my LLC to Delaware.sounds like it’s worth the cost for the benefits the state offers.