Delaware's annual tax for an LLC is $400, up from $300, effective January 1, 2026. The Division of Corporations assesses the tax if the LLC is active in its records at any time during the tax year, so an LLC active in 2026 is already in the $400 year. June is the payment deadline, not the start: the Division says the prior year's taxes are due on or before June 1, which points to June 1, 2027 for the 2026 bill. An LLC does not file an annual report, and a late payment brings a $200 penalty plus 1.5% interest per month. Delaware law · Division tax instructions
At a glance
- Annual tax for a domestic or foreign LLC: $400, up from $300 (effective January 1, 2026).
- Tax per registered series: $100, up from $75 (effective January 1, 2026).
- No annual report to file. The Division says taxes for the prior year are due on or before June 1.
- An LLC active in Delaware's records at any time in 2026 is assessed the $400 for the 2026 tax year, according to the Division.
- Our reading: the 2026 bill lands on June 1, 2027.
- Late payment: $200 penalty plus 1.5% interest per month on the tax and the penalty.
- Service fees for rush filing and preclearance rose on August 1, 2026.
How much is the Delaware LLC annual tax now?
$400. The Division of Corporations says all domestic and foreign limited liability companies formed or registered in Delaware are required to pay an annual tax of $400.00. The tax is set by Chapter 273 of Volume 85 of the Laws of Delaware (formerly House Bill 400), approved May 21, 2026. Section 23 of the act changes the LLC tax from $300 to $400 and the tax per registered series from $75 to $100.
When is the first $400 bill due?
The LLC tax change takes effect January 1, 2026, according to Section 45 of the act. The Division's tax instructions say LLCs must pay the $400 yearly tax on or before June 1, and that "the annual taxes for the prior year are due on or before June 1st." The Division also says annual taxes are assessed if the entity is active in the records of the Division of Corporations anytime during January 1 through December 31 of the current tax year, with no proration.
Our reading: The law sets the $400 tax from January 1, 2026, and the Division says the prior year's tax is due by June 1. Put together, the 2026 bill lands on June 1, 2027. The Division does not state that date in one sentence, so confirm with them at (302) 739-3073 before you rely on it.
What happens if an LLC pays late?
The Division says failure to pay the required annual taxes results in a penalty of $200.00 plus 1.5% interest per month on the tax and the penalty.
Do Delaware LLCs file an annual report?
No. The Division says LLCs, LPs and GPs are not required to file Annual Franchise Tax reports with the Division of Corporations, and that there is no requirement to file an Annual Report for the LLC tax.
What else did the May 2026 law change for LLCs?
Section 45 of the act sets August 1, 2026 as the start date for the LLC service-fee changes in the act's LLC fee section (§ 18-1105). These fees apply only when you order the service. The expedite amounts are written in the law as "up to" ceilings.
| Service | Before | From August 1, 2026 |
|---|---|---|
| Preclearance of a document | $250 | $350 |
| Written report of a record search | up to $100 | up to $200 |
| Extra charge, 24-hour completion | up to $150 | up to $300 |
| Extra charge, same-day completion | up to $300 | up to $500 |
| Extra charge, 2-hour completion | up to $500 | up to $1,500 |
| Extra charge, 1-hour completion | up to $1,000 | up to $2,500 |
| Extra charge, 30-minute completion | up to $7,500 | up to $10,000 |
The Delaware fee schedule dated August 2026 lists $110 for forming a domestic LLC. The act does not change that fee.
How do you pay, and what should you watch for?
The Division offers a payment application on its LLC tax instructions page. The same page warns that Delaware legal entities should view suspiciously any correspondence, by mail or email, that does not come directly from the State or the entity's Delaware registered agent. Check the Division's page for the current payment instructions before you pay.
Where to compare Delaware's cost with other states
This update covers only Delaware's LLC tax and fee changes. For Delaware's formation fee, tax and agent costs in one place, see the Delaware LLC guide. To put Delaware next to other states, use the 50-state and DC LLC cost table or the LLC cost calculator. For a Delaware versus Nevada comparison, see Delaware vs Nevada. For how recurring charges add up when an LLC earns nothing, see what an LLC costs with no revenue. See also the guides for all 50 states and DC.
Frequently Asked Questions
How much is the Delaware LLC annual tax?
$400. The Division of Corporations says all domestic and foreign LLCs formed or registered in Delaware must pay an annual tax of $400.00.
Do I already owe the $400 Delaware LLC tax for 2026?
The Division says annual taxes are assessed if the entity is active in its records at any time from January 1 through December 31 of the current tax year, and the $400 tax starts January 1, 2026. Payment is not due until June 1 of the following year, according to the Division's rule that the prior year's taxes are due on or before June 1.
When is the 2026 bill due?
Put together, the law and the Division's June 1 rule point to June 1, 2027. The Division does not state that date in one sentence, so confirm with them at (302) 739-3073 before you rely on it.
What is the penalty for paying the Delaware LLC tax late?
A penalty of $200.00 plus 1.5% interest per month on the tax and the penalty.
Does a Delaware LLC file an annual report?
No. The Division says there is no requirement to file an Annual Report for the LLC tax.
When did the Delaware LLC tax increase take effect?
January 1, 2026, under Chapter 273 of Volume 85 of the Laws of Delaware, approved May 21, 2026. The service-fee changes in the same act take effect August 1, 2026.
This dated update is general information, not legal or tax advice. Check the Division of Corporations' current instructions before you pay.