Does Delaware Require an LLC Annual Report?
No. Delaware does not require LLCs to file an annual report. It does charge $400 a year. The $400 annual tax is the only recurring state obligation for a Delaware LLC; it is owed even if the LLC does no business in Delaware. Delaware income tax filings depend on the LLC's activity and federal tax classification.
What a Delaware LLC still has to do each year
Delaware LLCs do not file an annual report. Their only recurring state obligation is the annual tax, a flat amount paid to the Division of Corporations by June 1 for the previous calendar year. House Bill 400 raised that tax from $300 to $400 retroactive to tax year 2026, so the payment due June 1, 2026 was still $300 but the one due June 1, 2027 will be $400. The tax applies in full to any LLC that existed at any point in the year, with no proration, and it is owed whether or not the LLC does business in Delaware. Missing June 1 adds a $200 penalty and 1.5% monthly interest. Payment is made online with the LLC's file number, usually through or alongside the registered agent. Delaware corporations follow a different March 1 annual report and franchise tax system that does not apply to LLCs.
Pay online through the Division of Corporations 'Pay LLC/LP/GP Taxes' application (icis.corp.delaware.gov/ecorp/logintax.aspx) using the LLC's Delaware file number, by ACH debit or credit card; ACH is required for payments over $5,000.
If the LLC is dissolved for another reason, such as losing its registered agent, see the Delaware reinstatement guide.
What Delaware charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $110 |
| Recurring state payments, years 1-5 | $2,000 |
| State filing fees, five years | $2,110 |
Counts only the formation fee and the recurring state payment. The $400 annual tax is the only recurring state obligation for a Delaware LLC; it is owed even if the LLC does no business in Delaware. Delaware income tax filings depend on the LLC's activity and federal tax classification. Registered agent service, if you use one, typically adds $100 to $300 a year.
Delaware compared with other states founders consider
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| Delaware | None | $400 tax | - | - |
| Maryland | Annual Report | $300 | April 15 each year | See rules |
| Pennsylvania | Annual Report | $7 | September 30 each year | See rules |
| New Jersey | Annual Report | $75 | End of anniversary month | See rules |
| Wyoming | Annual Report and License Tax | $60 | First day of anniversary month | See rules |
Mistakes Delaware owners make
- Looking for an LLC annual report to file, when Delaware requires only the annual tax payment from LLCs.
- Budgeting $300 for the June 1, 2027 payment, when HB 400 raised the LLC annual tax to $400 starting with tax year 2026.
- Confusing the LLC deadline of June 1 with the March 1 annual report and franchise tax deadline that applies only to Delaware corporations.
- Assuming an LLC formed late in the year owes a prorated tax, when Delaware charges the full amount for any year the LLC was active.
Delaware LLC annual requirements: questions
Does a Delaware LLC file an annual report?
No. Delaware does not require LLCs to file an annual report. Instead, every Delaware LLC pays a flat annual tax to the Division of Corporations by June 1 for the prior calendar year. The tax applies whether or not the LLC operates in Delaware and is paid online using the LLC's file number.
How much is the Delaware LLC annual tax in 2026 and 2027?
The payment due June 1, 2026 covered tax year 2025 at $300. House Bill 400 raised the annual tax to $400 retroactive to January 1, 2026, so the payment due June 1, 2027 for tax year 2026 is $400. Each registered series of a series LLC owes $100.
What is the penalty for paying the Delaware LLC tax late?
A $200 penalty is added if the tax is not paid by June 1, and interest accrues at 1.5% per month on the unpaid tax and penalty. The LLC also falls out of good standing. After three years of nonpayment, its certificate of formation is deemed cancelled.
Related: How to start an LLC in Delaware · Reinstating a Delaware LLC · Annual report fees in every state · LLC costs compared
Behind on a Delaware filing, or not sure what you owe?
Tell us where your LLC stands and get a free call to sort out the next step. No obligation.
Request a free callLaunch.llc is free. If a formation or compliance partner fits and you choose to move forward, the partner may pay us a referral fee. We are not a law firm or a government agency.
Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.