Delaware LLC annual report and yearly fees: what is due and when

Many owners search for a Delaware LLC annual report and find there is none. What Delaware does require is a fixed yearly tax, whether or not the LLC did anything. This guide covers the amount, the deadline and what happens if it is missed.

By Hamza Fida, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

A Delaware LLC files no annual report. Instead, it pays a flat annual tax, $400 under the state's form revised August 2026, by June 1 each year, starting the year after formation. It is paid online through the Division of Corporations. Late payment adds a penalty and monthly interest, and an LLC that stops paying loses its good standing.

At a glance

Annual report
None for LLCs
Annual tax
$400 under the current form
Due
June 1 each year
First payment
June 1 of the year after formation
How to pay
Online, Division of Corporations
Late
Penalty plus monthly interest, then loss of good standing
Delaware LLC annual report and yearly fees: what is due and whenAnnual report: None for LLCs; Annual tax: $400 under the current form; Due: June 1 each year; First payment: June 1 of the year after formation; How to pay: Online, Division of Corporations; Late: Penalty plus monthly interest, then loss of good standing.KEY FACTS AT A GLANCEDelaware LLC annual report and yearly fees: whatis due and whenAnnual reportNone for LLCsAnnual tax$400 under the currentformDueJune 1 each yearFirst paymentJune 1 of the year afterformationHow to payOnline, Division ofCorporationsLatePenalty plus monthlyinterest, then loss ofgood standingChecked against official sourcesTax BakersDelaware LLC annual report and yearly fees: what is due and whenAnnual report: None for LLCs; Annual tax: $400 under the current form; Due: June 1 each year; First payment: June 1 of the year after formation; How to pay: Online, Division of Corporations; Late: Penalty plus monthly interest, then loss of good standing.KEY FACTS AT A GLANCEDelaware LLC annual report andyearly fees: what is due and whenAnnual reportNone for LLCsAnnual tax$400 under the current formDueJune 1 each yearFirst paymentJune 1 of the year after formationHow to payOnline, Division of CorporationsLatePenalty plus monthly interest, then loss ofgood standingChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Does a Delaware LLC file an annual report?

No. Delaware corporations file annual franchise tax reports, but LLCs do not. An LLC's only yearly obligation to the Division of Corporations is the annual tax.

How much is the annual tax and when is it due?

A flat amount, $400 under Delaware's Certificate of Formation form revised in August 2026. Older sources still quote $300. It is due by June 1 each year, beginning the year after the certificate became effective: an LLC formed in 2026 first pays by June 1, 2027. It is owed whether or not the LLC traded or had income.

How do you pay?

  1. Find the LLC's file number

    On the filed certificate or the Division's entity search.

  2. Pay online

    Through the Division of Corporations' franchise tax and annual tax system.

  3. Keep the receipt

    It is your proof of good standing if a bank or client asks.

Many registered agents send reminders and can pay on your behalf.

What happens if you pay late?

Delaware adds a late penalty and monthly interest to the unpaid tax. The LLC stops being in good standing, which banks, lenders and counterparties check. See certificate of good standing. An LLC that does not pay for several years can have its certificate cancelled, after which it must be revived by paying the arrears.

What other yearly costs are there?

  • Registered agent fees, set by your agent.
  • Registration and fees in any state where the LLC does business. See home state or another state.
  • Federal filings, such as Form 5472 for a foreign-owned single-member LLC.

For forming a Delaware LLC, see how to form an LLC in Delaware.

Want your Delaware tax paid on time?

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Questions people ask

Does a Delaware LLC file an annual report?

No. Delaware LLCs pay a flat annual tax but do not file an annual report.

How much is the Delaware LLC annual tax?

$400 under the state's Certificate of Formation form revised August 2026. Older sources quote $300.

When is the Delaware LLC tax due?

By June 1 each year, starting the year after formation.

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

A penalty and monthly interest are added, the LLC loses good standing, and its certificate can eventually be cancelled.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Delaware Division of Corporations: Certificate of Formation form, rev. 8/2026
  2. Delaware Code, Title 6, section 18-1107: taxation of LLCs
  3. IRS: Instructions for Form 5472 (Rev. December 2024)

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

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This guide is general information. It is not tax or legal advice for your situation.