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)

If late+$200plus 1.5% interest a month

Where to payeCorpno 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 set up, or will be, to see the actual dates. Leave it blank to see the rule for each one.

When was your LLC set up, or when will it be?

$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 must pay. So must every foreign LLC (an LLC formed in another state) registered in Delaware. This applies if the LLC is active on the Division’s records at any time in the tax year (January 1 to December 31). Each registered series (a separate unit set up inside an LLC) pays $100.
When it’s due: Fixed date: June 1 each year, for the previous calendar year’s tax.
When you can file: You pay for the previous calendar year, on or before June 1. The state mails the tax statement (bill) at least 60 days before June 1. The online app is open every day, 8:00 am to 11:45 pm Eastern time.
Your first one: June 1 of the year after your LLC is formed, for the year it was formed. An LLC formed at any point in 2026 owes $400 for 2026, due by June 1, 2027. The tax is never prorated (cut down for part of a year).

The tax rose from $300 to $400 under a Delaware law approved on May 21, 2026, which took effect from 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 needed. Enter your LLC's business entity file number (up to 9 digits) and type the code shown in an image. You only need a 15-digit saved session ID to pick up a session you saved.
02
Have these ready
- Your Delaware business entity file number (find it with the Division's entity name search).
- Card or checking account details (an ACH bank transfer is required over $5,000).
- If you are behind, any unpaid earlier years, with penalties and interest.
03
Check, sign and pay
$400 flat yearly tax, whatever your income or activity. It is not prorated (cut down for part of a year). Visa, Mastercard, American Express or Discover, or ACH debit (a direct bank transfer) from a checking account. ACH is required for payments over $5,000. No card surcharge (extra card fee) 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 of a month) on the tax and penalty.
If you still don’t file: Your LLC stops being in good standing (up to date with the state) right away. Until the tax is paid, it cannot get certificates of good standing, no other filings are accepted, and it cannot bring lawsuits in Delaware courts. If the tax stays unpaid for 3 years from its due date, the certificate of formation (the document that created your LLC) is canceled on the third anniversary of that due date. Canceled means the state closes the LLC down. Not paying the tax does not, on its own, make owners (members) and managers personally liable (responsible with their own money).
Putting it right: Before cancellation (being closed down by the state): pay all taxes, penalties and interest to get back into good standing (up to date with the state). After cancellation: Certificate of Revival (the filing that brings a canceled LLC back), $220 filing fee (August 2026 fee schedule), plus all taxes, penalties and interest owed at cancellation. Pay the overdue amounts (arrears) online with your file number. If your LLC was canceled (closed down by the state), file a certificate of revival (the filing that brings it back). It gives the name, the original formation date, and the registered agent (the person or company that receives legal papers for your LLC) and office. Then pay. Revival makes anything the LLC did while canceled count as valid.

Changing your details on the report

Registered agent: No. There is no report to change it on. To change your registered agent (the person or company that receives legal papers for your LLC), you file a Certificate of Amendment (‘Change of Agent Only’), $50.
Addresses: No address or manager details are filed with the tax payment. Delaware LLCs do not list owners (members) or managers with the Division.
Managers and owners: Not reported to the state.
Cost: Registered agent change (amendment): $50 (August 2026 fee schedule).

Watch out for these traps

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 (no cut for part of a year). An LLC that exists for even one day of a year owes the full $400 for that year. To close your LLC, you must also pay the current year's full tax before the cancellation (closing) is filed.
Official source
Watch for look-alike mail. Delaware has warned about mailers such as 'Delaware Council for Corporations' ($125 'Annual Records' form) and 'Register Delaware' ($175 'past due' representation invoice). Be suspicious of any letter that is not from the State or your Delaware registered agent (the person or company that receives legal papers for your LLC). 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 do not file an annual report. They only pay the yearly 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 your LLC loses its good standing (up to date with the state). After three years unpaid, the LLC's certificate of formation (the document that created it) is canceled, which closes the LLC down.

Official pages this page is checked against

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