From the Division of Corporations’ own pages · checked October 22, 2026

Delaware LLC annual report: the $400 tax instead

Delaware LLCs don’t file an annual report. What they owe instead is a flat $400 tax every June 1 for the year before, up from $300 for the 2026 tax year. Here is how to pay it, and what happens if you don’t.

DueJune 1for the calendar year before

Costs$400flat, never prorated (was $300)

Late+$200plus 1.5% interest a month

Pay ateCorpno login, just your file number

ReportNoneDelaware LLCs file no annual report

ReminderBy mailvia your registered agent, 60 days before

Your dates

When yours is due

Put in the date your LLC was formed to see every filing date, then add them to your calendar.

Date your LLC was formed

$400 annual tax, June 1 (no report)

Worked out from Delaware's rules, checked 21 October 2026. Check the date with the state before you rely on it.

Not formed yet? The guide to starting an LLC in Delaware covers every step before this one. To see what this filing adds to the cost of running the LLC over five years, with every other state fee, use the LLC cost calculator.

Who files, and when

Who files: Every Delaware LLC and every foreign LLC registered in Delaware that is active on the Division’s records at any time in the tax year (January 1 to December 31). Each registered series pays $100.
When: Fixed date: June 1 each year for the previous calendar year’s tax.
Window: Paid for the prior calendar year, on or before June 1. The state mails the tax statement at least 60 days before June 1. The online app runs daily 8:00 am to 11:45 pm Eastern.
First one: June 1 of the year after formation, for the formation year. An LLC formed at any point in 2026 owes $400 for 2026, due by June 1, 2027. The tax is never prorated.

The tax rose from $300 to $400 under 85 Del. Laws c. 273, s. 23 (approved May 21, 2026), which took effect January 1, 2026. The Division’s LLC tax page still showed $300 on June 30, 2026 and showed $400 by August 11, 2026, so $400 applies from the 2026 tax year, first payable by June 1, 2027.

Step by step

How to file it

01
Open the filing page
Go to Delaware Corporations Information System (DCIS) eCorp, 'Pay LLC/LP/GP Taxes'. No account. Enter the business entity file number (up to 9 digits) and type the code shown in an image. A 15-digit saved session ID is only needed to resume a saved session.
02
Have these ready
- Delaware business entity file number (find it with the Division's entity name search).
- Card or checking account details (ACH required over $5,000).
- Any unpaid prior years with penalties and interest, if behind.
03
Check, sign and pay
$400 flat annual tax, whatever the income or activity, not prorated. Visa, Mastercard, American Express or Discover, or ACH debit from a checking account. ACH is required for payments over $5,000. No card surcharge is published.

If it’s late or missed

Late fee: If the tax is not paid on or before June 1: $200 penalty, plus interest of 1.5% per month (or part month) on tax and penalty.
Then: The LLC stops being in good standing right away: no certificates of good standing, no other filings accepted, and it cannot bring suits in Delaware courts until paid. If the tax stays unpaid for 3 years from its due date, the certificate of formation is canceled on the third anniversary of that due date. Members and managers are not personally liable just because the tax is unpaid.
Putting it right: Before cancellation: pay all taxes, penalties and interest to restore good standing. After cancellation: Certificate of Revival, $220 filing fee (August 2026 fee schedule), plus all taxes, penalties and interest due at cancellation. Pay the arrears online with the file number. If canceled, file a certificate of revival giving the name, original formation date, registered agent and office, then pay. Revival validates acts done while canceled.

Changing details on the way

Agent: No; there is no report to change it on. A change of agent is a Certificate of Amendment (‘Change of Agent Only’), $50.
Addresses: No address or manager information is filed with the tax payment. Delaware LLCs do not list members or managers with the Division.
Managers: Not reported to the state.
Cost: Change-of-agent amendment $50 (August 2026 fee schedule).

Watch out for these

It is $400 now, not $300. Some of the Division's own pages (How to Form, one FAQ answer) still say $300.
Official source
No proration: an LLC that exists for even one day of a year owes the full $400 for that year. Closing the LLC also requires the current year's full tax before the cancellation is filed.
Official source
Look-alike mail. Delaware has flagged mailers such as 'Delaware Council for Corporations' ($125 'Annual Records' form) and 'Register Delaware' ($175 'past due' representation invoice). Treat any letter not from the State or your Delaware registered agent with suspicion; real notices carry the Delaware Coat of Arms.
Official source
There is no LLC annual report in Delaware, so anyone selling one is selling something you do not need.
Official source

Questions people ask

Does a Delaware LLC have to file an annual report?

No. Delaware LLCs file no annual report; they only pay the annual tax of $400.

When is the Delaware LLC tax due?

On or before June 1 each year, for the previous calendar year. An LLC formed in 2026 pays its first $400 by June 1, 2027.

What happens if I don't pay my Delaware LLC tax?

You owe a $200 penalty plus 1.5% interest a month and lose good standing; after three years unpaid the LLC's certificate of formation is canceled.

Official pages this page is checked against

Checked October 22, 2026. Not legal or tax advice.