Check current amounts before you pay. The figures below reflect our research as of August 2026 and are widely published, but Delaware sets and changes them. Confirm the current tax, due date, and penalty on the state's official page at corp.delaware.gov/paytaxes before you rely on them.
One of the most common Delaware surprises: an LLC does not file an annual report. Instead, a Delaware LLC (and LP) pays a flat annual franchise tax. There's no report form to complete. It is a tax payment. (Delaware corporations are different: they file an annual report and pay a franchise tax that is variable and can be much larger. This guide is about LLCs.)
The amount
- Delaware LLC annual franchise tax: a flat $300 per year (as of our August 2026 review). It's the same flat amount regardless of your LLC's income, activity, or size.
Because it's flat, there's no calculation to do, but always confirm the current figure on the state site, since the state can change it.
The deadline
- Due June 1 each year for LLCs and LPs.
There's no separate "report" deadline to track: the June 1 tax payment is the obligation. Mark it, because the penalty for missing it is not trivial.
Late penalty
If you miss June 1, Delaware adds a penalty. The commonly cited figure is a $200 late penalty plus interest of 1.5% per month on the unpaid balance. Treat those specific numbers as "confirm with the state", because penalty and interest terms are exactly the kind of detail states adjust. The direction is clear either way: paying late costs meaningfully more, and prolonged non-payment puts your LLC's good standing at risk.
What the payment involves
Delaware's own payment process runs online and takes a few minutes:
- Go to corp.delaware.gov/paytaxes.
- Look up your LLC by its Delaware file number (you can search for it on the state's site if you don't have it handy).
- Pay the $300 flat tax before June 1.
- Save the confirmation for your records.
There is no form to prepare. The whole obligation is a date and a payment, which is exactly why it gets missed: nothing arrives to remind you.
The cost
If you'd rather have it handled and tracked so it's never missed, Filing Agency can pay it on your behalf for one total with Delaware's franchise tax included. The full breakdown of that total is on screen before you pay.
The trap in Delaware is not the payment, it is the date. June 1 carries a $200 penalty plus 1.5 percent monthly interest the moment it passes, and Delaware does not chase you: it simply charges. One missed June is more than the tax itself. We track it and pay it on your behalf, with Delaware's charge passed through at cost.
Don't confuse the LLC tax with the corporation report
If you own a Delaware corporation, none of the above applies directly: corps file an annual report by March 1 and pay a variable franchise tax (with a minimum, calculated by an authorized-shares or assumed-par-value method) that can be far higher than $300. We cover that in a separate guide.
Staying compliant
- Diarize June 1 every year.
- Keep your Delaware registered agent current: it is required, and it is where state notices go.
- Pay early. There's no benefit to waiting, and the penalty for lateness is real.
June 1 comes back every year, and Delaware charges the penalty without ever sending a reminder. Have us pay it for you for one total with the state's own tax included, or take Compliance 360 and hold one calendar instead of several.
This article is general information, not legal or tax advice. Delaware's franchise tax amount, due date, and penalties are set by the state and change over time; confirm the current figures at corp.delaware.gov/paytaxes before you pay.
This article is general information, not legal or tax advice. The rules are set by each state and can change; confirm the current requirements with your state’s filing office before you rely on them.
