Delaware annual report
Delaware LLCs file a Annual LLC tax payment (no separate report) every year for $0. Due: No annual report required; the $400 annual tax is due June 1 each year for the prior calendar year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual LLC tax payment (no separate report) | $0 | annual | No annual report required; the $400 annual tax is due June 1 each year for the prior calendar year | $200 penalty for late or non-payment of the annual tax, plus 1.5% interest per month on tax and penalty |
| Corporation | Annual Franchise Tax Report | $50 | annual | March 1 each year, together with franchise tax | $200 penalty if the annual report is not filed completely by March 1, plus 1.5% interest per month on unpaid tax |
| Nonprofit | Annual Franchise Tax Report (exempt domestic corporation) | $25 | annual | March 1 each year; exempt corporations pay the $25 report fee and no franchise tax | — |
When the first one is due
- LLC: June 1 of the year after formation (covers the formation year)
- Corporation: March 1 of the year after incorporation
- Nonprofit: March 1 of the year after incorporation
Taxes due on their own schedule
- LLC annual tax (LLC): $400 — $400 flat annual tax for every domestic and foreign LLC registered in Delaware, due June 1 for the prior calendar year. Raised from $300 by HB 400, retroactive to January 1, 2026 (so the first $400 payment is for tax year 2026, due June 1, 2027)
- Corporate franchise tax (Corporation): $175 — Minimum $175 under the Authorized Shares method (5,000 authorized shares or fewer), plus the $50 annual report fee, due March 1. The Assumed Par Value Capital method has a $400 minimum; corporations with many authorized shares should compare both and use the lower. Maximum $200,000 ($250,000 for Large Corporate Filers)
Checked 2026-10-20. Confirm on the Delaware Department of State, Division of Corporations site before filing.