Published October 31, 2026Updated October 31, 2026All founders
Delaware LLC franchise tax 2026: amount, due date
Every Delaware LLC that is active in the state's records pays a flat annual tax by 1 June, and files no annual report. We explain the amount, the due date, the late penalty and how the payment is made.
In this post
- What is the Delaware LLC annual tax?
- How much is the Delaware LLC annual tax?
- When is the Delaware LLC tax due?
- What happens if the Delaware tax is paid late?
- How do you pay the Delaware LLC annual tax?
- Is it the same as the franchise tax calculator?
- Does a Delaware LLC also file with the IRS?
- How does LaunchUS help with the Delaware tax?
- Frequently asked questions
What is the Delaware LLC annual tax?
The Delaware LLC annual tax is a flat yearly payment that every limited liability company registered in Delaware makes to the state's Division of Corporations. It is often called the LLC franchise tax. It does not depend on income or profit, and it replaces the annual report that Delaware corporations file.
This post summarises the Division of Corporations' tax instructions for LLCs, LPs and GPs and its annual report and tax page for corporations (both accessed 31 October 2026). It is general information, not tax advice. For how a Delaware LLC is formed and who does what, see our Delaware LLC guide.
How much is the Delaware LLC annual tax?
According to the Division's instructions, LLCs pay a yearly tax of $400. The amount is the same for every LLC, whatever its revenue, number of members or activity. The instructions add that there is no proration, so a company formed late in a year does not pay a reduced amount for that year.
The table below sets the LLC rule next to the rule for Delaware corporations, which works differently.
| Item | Delaware LLC | Delaware corporation |
|---|---|---|
| Yearly state payment | Flat annual tax of $400 | Franchise tax, worked out by a method the state publishes |
| Due date | On or before 1 June | On or before 1 March |
| Annual report | Not required | Required with the franchise tax |
| Late penalty | $200 plus 1.5% interest per month on tax and penalty | Set out on the corporations page |
Our pricing calculator shows this yearly state line next to the LaunchUS fee, so you can see both before you choose a state.
When is the Delaware LLC tax due?
The instructions say LLCs must pay the yearly tax on or before 1 June. The payment covers the previous year. In practice, a company formed in Delaware during 2026 pays its 2026 tax by 1 June 2027, and then pays again by 1 June every year for as long as it stays active in the state's records.
Because the date is the same for every LLC, it is easy to put in a calendar. It does not follow the month you formed the company, which is how the Wyoming annual report works. If you are still choosing between the two states, our Wyoming vs Delaware comparison puts the yearly items side by side.
What happens if the Delaware tax is paid late?
The instructions state that a late payment brings a penalty of $200 plus interest of 1.5% per month on both the tax and the penalty. The longer the payment waits, the more the total grows. The tax is assessed for as long as the company is active in the Division's records.
An unpaid tax can also affect the company's standing with the state. Banks, payment providers and business partners sometimes ask for a recent certificate of good standing, and an open balance can stand in the way. The registered agent also matters: keeping the agent in place each year is part of keeping the company in order, and our Registered Agent service page explains what that role covers.
How do you pay the Delaware LLC annual tax?
The tax is paid online through the Division of Corporations' payment application for LLC, LP and GP taxes. You look up the company by its file number, confirm the amount and pay. The instructions list ACH debit and the major credit cards, and say ACH is required for payments over $5,000.
- Find your file number. It is on the certificate of formation the state returned to you.
- Open the payment application. Go to the Division's LLC tax payment page from the tax instructions; the instructions say it is available daily within set hours, Eastern Time.
- Check the amount. Confirm the tax year and the total, including any penalty and interest.
- Pay and save the receipt. Pay by ACH debit or card and keep the confirmation.
- File it with your records. Store the receipt next to your formation document so you can show the tax was paid.
Is it the same as the franchise tax calculator?
No. Delaware's franchise tax calculator and its share-based methods are for corporations. A Delaware LLC is not taxed on shares or assets: it pays the flat annual tax described above, which many people still call the Delaware LLC franchise tax. If a site asks for your authorised shares to work out an LLC's tax, it is describing a corporation.
Does a Delaware LLC also file with the IRS?
Yes, often, but that is a separate federal matter. The Delaware tax is a state payment and does not replace any IRS filing. A single-member LLC owned by someone outside the United States usually files Form 5472 with a pro forma Form 1120 each year, whether or not it had income or owes federal tax.
Our post on Form 5472 for foreign-owned LLCs explains who files, what is reported and when it is due. For the whole year on one page, read our yearly checklist for a foreign-owned US LLC. Your US tax professional decides how the federal rules apply to your company.
How does LaunchUS help with the Delaware tax?
Your dashboard's annual obligations calendar shows the Delaware annual tax with its 1 June due date. The Compliance add-on on our pricing page tracks the date and sends reminders as it approaches. Official state mail that reaches the LaunchUS Registered Agent is scanned into your document vault, so notices do not get lost.
The payment itself goes from the company to the state. LaunchUS does not decide the amount and gives no tax advice; the Division of Corporations publishes the rule and can change it, so check the instructions page before you pay.
This tax next to the agent renewal and the other lines, over three years, is in the three-year cost of a Wyoming or Delaware LLC.
Frequently asked questions
Does a Delaware LLC with no income still pay the annual tax?
Yes. The Division's instructions tie the tax to the company being active in its records, not to income. An LLC with no sales still owes the flat yearly tax by 1 June.
Does a Delaware LLC file an annual report?
No. The instructions say there is no requirement for an LLC to file an annual report. Delaware corporations file an annual report with their franchise tax, but LLCs only pay the yearly tax.
Is the first year's tax reduced for a new LLC?
No. The instructions say there is no proration on these taxes. An LLC formed during a year owes the full amount for that year, payable by 1 June of the following year.
What is the penalty for paying the Delaware LLC tax late?
According to the instructions, a late payment adds a $200 penalty plus 1.5% interest per month on the tax and the penalty together. Paying on time avoids both.
Official sources
- corp.delaware.gov/alt-entitytaxinstructions (retrieved October 31, 2026)
- corp.delaware.gov/paytaxes (retrieved October 31, 2026)
This post is general information, not legal, tax or financial advice. Programme terms and amounts apply only as stated on the official page; the programme decides on every application.