If you formed your LLC in Delaware, there’s one annual obligation you absolutely cannot ignore: the Delaware LLC annual tax. Miss the June 1 deadline, and the state will hit you with a $200 penalty plus 1.5% monthly interest — and if you continue to ignore it, Delaware will void your LLC’s certificate of formation entirely. The good news? The tax is a flat $300 per year regardless of your LLC’s revenue, assets, or activity level — and paying it takes less than five minutes online.
This guide covers everything you need to know about the Delaware LLC annual tax — what it is, when it’s due, how to pay it, what happens if you don’t, and how it compares to annual obligations in other popular LLC states.
Pay your Delaware LLC annual tax here: Delaware Division of Corporations (corp.delaware.gov)
This is the official state portal for all Delaware business entity filings and payments. You’ll need your LLC’s State File Number or Entity Name to look up your account.
Delaware LLC Annual Tax: Key Facts at a Glance
| Detail | Information |
|---|---|
| Annual Tax Amount | $300 (flat fee — same for every LLC) |
| Due Date | June 1 each year |
| Late Penalty | $200 + 1.5% monthly interest on unpaid tax |
| Where to Pay | corp.delaware.gov |
| Annual Report Required? | No — LLCs do not file an annual report in Delaware |
| State Income Tax | None for LLCs with no Delaware-source income |
| Legal Authority | Delaware Code Title 6, §18-1107 |
What Is the Delaware LLC Annual Tax?
The Delaware LLC annual tax is a flat $300 fee that every LLC formed in Delaware must pay each year to the Delaware Division of Corporations. Despite the name, it’s not a tax based on income, revenue, or assets — it’s simply a fixed fee for the privilege of maintaining your LLC’s existence under Delaware law.
This is one of the most commonly misunderstood aspects of Delaware LLCs. Many business owners confuse the annual tax with an annual report — but Delaware does not require LLCs to file an annual report. There’s no form to fill out, no business information to update, and no financial data to report. You simply pay the $300 fee and you’re done for the year.
This stands in contrast to Delaware corporations, which must file an annual report and pay a franchise tax that can range from $400 to hundreds of thousands of dollars depending on the company’s authorized shares and assets. For LLCs, the obligation is far simpler.
Who Must Pay the Delaware LLC Annual Tax?
The $300 annual tax applies to:
- Every domestic LLC formed in Delaware — regardless of where the business actually operates, whether it has any revenue, or whether it’s actively conducting business.
- Every foreign LLC registered to do business in Delaware — if you formed your LLC in another state but registered it as a foreign LLC with the Delaware Division of Corporations, you owe the $300 annual tax.
There are very few exemptions. Unlike some states that waive fees for inactive or newly formed entities, Delaware requires the annual tax from every LLC on its registry, starting the year after formation.
When Does the First Payment Come Due?
If you form your LLC in 2025, your first annual tax payment is due June 1, 2026. The tax is not prorated — even if your LLC was formed in December 2025, you still owe the full $300 by June 1, 2026.
When Is the Delaware LLC Annual Tax Due?
The annual tax is due on June 1 of each year. This is a fixed, statewide deadline — it does not vary based on your LLC’s formation date (unlike states such as Wyoming and Nevada, which use anniversary-based deadlines).
If June 1 falls on a weekend or state holiday, the deadline typically extends to the next business day. However, it’s best practice to pay well in advance rather than cutting it close.
There is no grace period. If your payment is not received by June 1, the $200 late penalty and 1.5% monthly interest begin accruing immediately.
How to Pay Your Delaware LLC Annual Tax Online
Paying online is the fastest and most reliable method. Here’s how:
Step 1: Go to the Delaware Division of Corporations website
Visit corp.delaware.gov and navigate to the Annual Tax payment section, or use the direct “Pay Taxes” link.
Step 2: Look up your LLC
Search for your LLC by Entity Name or State File Number. Your file number was assigned when your Certificate of Formation was filed.
Step 3: Review your account
The system will display your current tax balance, any penalties or interest owed, and past payment history.
Step 4: Submit payment
Pay by credit card (Visa, MasterCard, American Express, or Discover) or ACH bank transfer. Credit card payments include a convenience fee (typically around 2.5% of the payment amount). ACH payments have a flat fee of approximately $2.50.
Step 5: Save your confirmation
Print or save the payment confirmation for your records. This serves as your receipt and proof of compliance.
Pro tip: You can pay the annual tax as early as January 1 for the current year. If you set a calendar reminder for January or February, you’ll never have to worry about the June 1 deadline.
How to Pay by Mail
If you prefer to pay by mail, send a check or money order payable to the Delaware Division of Corporations, along with your LLC’s name and file number, to:
Delaware Division of Corporations
P.O. Box 898
Dover, DE 19903
Allow at least 2–3 weeks for mail processing. If you’re paying close to the June 1 deadline, online payment is strongly recommended to avoid late penalties.
What Happens If You Don’t Pay?
Delaware takes non-payment seriously. The consequences escalate quickly:
- Immediately after June 1: A $200 late penalty is added to your account, plus 1.5% monthly interest on the unpaid tax and penalty.
- Continued non-payment: Interest continues accruing each month. After one year of non-payment, your total bill grows from $300 to approximately $554 ($300 tax + $200 penalty + ~$54 in interest).
- Certificate of formation voided: If you continue to ignore the annual tax, the Delaware Division of Corporations will eventually void your LLC’s certificate of formation. This means your LLC ceases to exist as a legal entity under Delaware law.
How to Reinstate a Voided Delaware LLC
If your LLC’s certificate has been voided, reinstatement requires:
- Payment of all past-due annual taxes for every year the LLC was delinquent
- Payment of all accumulated penalties and interest
- A $200 reinstatement fee
- Filing a Certificate of Reinstatement with the Division of Corporations
The total cost can add up quickly if you’ve been delinquent for multiple years. For example, an LLC that hasn’t paid for three years would owe approximately $1,700–$1,900 in back taxes, penalties, interest, and reinstatement fees.
The good news is that Delaware does allow reinstatement — your LLC can be restored to good standing. Once reinstated, the LLC is treated as if it had never been voided, preserving its original formation date and continuity.
Delaware LLC Annual Tax vs. Delaware Corporation Franchise Tax
One of the biggest sources of confusion for Delaware business owners is the difference between the LLC annual tax and the corporation franchise tax. They are very different obligations:
| Feature | Delaware LLC | Delaware Corporation |
|---|---|---|
| Annual Fee | $300 flat | $400 minimum, often much higher |
| How It’s Calculated | Flat fee — same for every LLC | Based on authorized shares or assumed par value/assets |
| Annual Report Required? | No | Yes — must file an annual report |
| Due Date | June 1 | March 1 |
| Late Penalty | $200 + 1.5%/month interest | $200 + 1.5%/month interest |
| Typical Cost for Small Business | $300/year | $400–$4,000+/year |
This is one of the key reasons many entrepreneurs choose the LLC structure in Delaware rather than incorporating. The LLC’s flat $300 fee is predictable and manageable, while the corporate franchise tax can be surprisingly expensive — especially for companies with large numbers of authorized shares.
Delaware vs. Other States: Annual Cost Comparison
How does Delaware’s $300 LLC annual tax compare to other popular states for LLC formation?
| State | Annual Fee | Due Date | Annual Report Required? | State Income Tax |
|---|---|---|---|---|
| Delaware | $300 | June 1 | No | 8.7% corporate (LLCs generally exempt) |
| Wyoming | $60 minimum | Anniversary month | Yes | None |
| Nevada | $150 + $200 business license | Anniversary month | Yes | None (Commerce Tax may apply) |
| California | $800 franchise tax | April 15 | Yes (biennial) | 8.84% corporate |
| Texas | $0 (if under $2.65M revenue) | May 15 | Yes (via franchise tax filing) | No income tax (franchise tax instead) |
| New Mexico | $0 | N/A | No | 4.8%–5.9% corporate |
Delaware’s $300 annual tax is higher than Wyoming ($60) and New Mexico ($0), but significantly lower than California ($800) and Nevada ($350 combined). The trade-off is Delaware’s well-established business law framework, the Court of Chancery, and the legal precedent that many businesses and investors value.
Do You Need a Registered Agent in Delaware?
Yes. Every Delaware LLC must maintain a registered agent with a physical street address in the state of Delaware. This is required under Delaware Code Title 6, §18-104. Your registered agent receives official state correspondence, legal notices, and service of process on behalf of your LLC.
Since most Delaware LLC owners don’t live or work in Delaware, a commercial registered agent service is practically a necessity. Here are your options:
- A commercial registered agent — Companies like Northwest Registered Agent and Registered Agents Inc. provide professional registered agent services with physical offices in Delaware.
- An individual Delaware resident — Any person with a physical address in Delaware can serve as your registered agent, but they must be available during business hours.
- Yourself — Only if you have a physical address in Delaware (not a P.O. box) and can be available during business hours.
Worth considering: Northwest Registered Agent
Northwest Registered Agent has a strong presence in Delaware and has been providing registered agent services since 1998. Their Delaware registered agent service is $125/year (first year free if you use them for LLC formation). They also send annual tax payment reminders so you never miss the June 1 deadline.
Northwest doesn’t sell customer data, and each customer gets a dedicated Corporate Guide — a real person you can call directly.
Can a Compliance Service Handle This for You?
Yes. If you’d rather not track the June 1 deadline yourself, several services can manage your Delaware LLC annual tax payment as part of a compliance package.
Northwest Registered Agent includes annual tax reminders with their registered agent service and can assist with payment coordination. Their compliance alerts ensure you’re notified well before the deadline.
Registered Agents Inc. offers compliance monitoring and annual tax payment reminders through their Delaware registered agent packages. They also provide document filing services for reinstatement if needed.
Compare compliance services:
Frequently Asked Questions
Does my Delaware LLC need to file an annual report?
No. Delaware LLCs are not required to file an annual report. The only annual obligation is paying the $300 annual tax by June 1. This is one of the simplest compliance requirements of any state.
What if my Delaware LLC has no income or activity?
You still owe the $300 annual tax. The tax is a flat fee for maintaining your LLC’s existence under Delaware law — it has nothing to do with revenue, profit, or activity level. Even a dormant LLC must pay.
Can I pay the Delaware LLC annual tax early?
Yes. You can pay as early as January 1 for the current tax year. Many LLC owners pay in January or February to get it off their plate well before the June 1 deadline.
Is the $300 annual tax the only fee I’ll pay Delaware?
For most LLC owners, yes. The $300 annual tax is the only ongoing state fee. However, if you need to file amendments, certificates of merger, or other special filings, those have separate fees. And if you use a commercial registered agent, that’s an additional cost (typically $100–$300/year depending on the provider).
What’s the difference between the Delaware annual tax and a franchise tax?
For LLCs, Delaware calls it an “annual tax” rather than a “franchise tax.” The LLC annual tax is a flat $300. Delaware corporations pay a separate “franchise tax” that’s calculated based on shares or assets and can be much higher. The terms are sometimes used interchangeably, but the LLC obligation is always the flat $300.
Can I dissolve my Delaware LLC to stop paying the annual tax?
Yes. If you no longer need your Delaware LLC, you can file a Certificate of Cancellation with the Division of Corporations. The filing fee is $200. Once cancelled, you no longer owe future annual taxes — but you must pay any outstanding taxes, penalties, and interest before the cancellation will be processed.
My LLC was voided. Can I still reinstate it?
Yes. Delaware allows reinstatement of voided LLCs by paying all back taxes, penalties, interest, and a $200 reinstatement fee. Once reinstated, your LLC’s formation date and legal continuity are preserved as though the voiding never occurred.
I formed my LLC in another state but registered it in Delaware. Do I owe the annual tax?
Yes. Foreign LLCs registered to do business in Delaware owe the same $300 annual tax as domestic Delaware LLCs. If you no longer do business in Delaware, you can file a Certificate of Cancellation of Registration to end the obligation.
Tips for Staying Compliant
- Set a calendar reminder for May 1 — Give yourself a full month’s buffer before the June 1 deadline.
- Pay early. You can pay starting January 1. The earlier you pay, the less you have to worry about.
- Use ACH instead of credit card to save on convenience fees. The ACH fee is around $2.50 versus 2.5% for credit cards ($7.50 on a $300 payment).
- Keep your registered agent current. If your registered agent service lapses, you may miss important state notices about your annual tax.
- Track the obligation separately from other states. Delaware uses a June 1 deadline, while most other states use anniversary dates or different calendar dates. Don’t assume all your state filings are due at the same time.
- Consider a compliance service if you manage LLCs in multiple states. The cost is usually far less than the penalties for missing a deadline.
The Bottom Line
The Delaware LLC annual tax is about as simple as state compliance gets: pay $300 by June 1 each year, and your LLC stays in good standing. There’s no annual report to file, no financial data to disclose, and no calculation to perform. It’s a flat fee, full stop.
The only real risk is forgetting to pay. The $200 penalty plus monthly interest adds up fast, and if you ignore it long enough, Delaware will void your LLC entirely. But reinstatement is possible, and the process — while costly — is straightforward.
Mark June 1 on your calendar, pay the $300, and move on with running your business.
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Need a registered agent in Delaware?
Northwest Registered Agent has been providing Delaware registered agent services since 1998. They’ll send you annual tax reminders so you never miss the June 1 deadline.
This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified professional for guidance specific to your situation.