Delaware LLC annual tax rose to $400 for tax year 2026. Learn which June 1 deadline applies, where to pay, and how penalties work from state sources.
By Omer Aydin ·
Delaware LLC annual tax is $400 for tax year 2026. An LLC formed or registered in Delaware during that tax year generally owes it even if the company did not earn revenue. The Delaware Division of Corporations says alternative entities do not file an annual report. This is a state tax, not the price of a registered-agent service or a federal income tax.
| Situation | State tax | Payment deadline |
|---|---|---|
| 2026 tax year, Delaware LLC active at any point in 2026 | $400 | June 1, 2027 |
| 2025 tax year | Check the state's bill for that prior year | June 1, 2026 |
| Delaware domestic corporation | Different annual report and calculated franchise-tax rules | March 1 for the prior year |
House Bill 400, signed May 21, 2026, specifies that changes to the annual tax on LLCs, LPs, and GPs take effect January 1, 2026. The Division's dedicated tax instructions list $400 and explain that each year's tax is due June 1 of the following year. Do not assume that a bill due in June 2026 for the earlier tax year has the same amount as the 2026 tax-year bill due in June 2027. Confirm the actual bill in the official state payment portal.
The Division states that domestic and foreign LLCs, limited partnerships, and general partnerships formed or registered in Delaware pay the annual tax. It is assessed when the entity is active in the Division's records at any time during the calendar tax year. The state says there is no proration for a partial year and no alternative-entity annual report. A dormant company should therefore not assume that having no income eliminates this obligation. Delaware LLC/LP/GP tax instructions
Keep these costs separate:
The Division warns that a missed payment incurs a $200 penalty plus 1.5% interest per month on tax and penalty. Do not use a made-up payment-time estimate or an assumed reinstatement cost in place of the amount shown by the state. Official tax and penalty instructions
No. The Division describes an annual tax for LLCs formed or registered in Delaware, assessed if the entity was active on its records at any time in the tax year. The $400 amount for tax year 2026 is not a rate calculated from the company's income. Confirm the tax year on the payment notice before comparing it with older $300 references.
Stopping business activity does not automatically close a Delaware LLC or erase earlier amounts owed. Plan the winding up and the appropriate state filing, then confirm the effective status in the Division's records. See the Delaware LLC dissolution guide for a practical checklist and obtain professional advice where debts, litigation, tax obligations, or ownership disputes complicate the process.
For tax year 2026, the Division's dedicated instructions state $400. HB400 made the LLC annual-tax change effective January 1, 2026. A notice for an earlier tax year may be different, so check its tax-year label rather than replacing the amount on an old bill. HB400
The Division says the prior year's alternative-entity tax is due on or before June 1. The 2026 tax-year payment is therefore due June 1, 2027. Division instructions
No. The Division distinguishes LLCs, LPs, and GPs from domestic corporations: alternative entities pay the yearly tax but do not file an annual report. Division instructions
Yes, if it was active in Delaware's records during that tax year. The Division says the tax is not prorated and is assessed if the entity was active at any time from January 1 through December 31. Division instructions
No. A registered-agent service charges according to its own agreement; Delaware's LLC annual tax is paid to the state. Compare them as separate costs. Delaware registered-agent checklist
Source check: October 1, 2026. Government fee schedules and payment screens can change; verify the relevant tax year directly with the Delaware Division of Corporations before paying.