The Delaware Annual Report: No Filing for LLCs, a Flat Annual Tax

Delaware compliance splits cleanly by entity type. Corporations file an actual Annual Report plus franchise tax. LLCs file nothing at all; they simply pay a flat annual tax. The answer to the question most owners arrive with comes first.

Is There a Delaware Annual Report Requirement for LLCs?

There is not. An LLC formed in Delaware has exactly one recurring obligation to the Division of Corporations: the flat annual LLC tax, sometimes called the alternative entity tax. The Division's own instructions state outright that no Annual Report filing exists for LLCs. Nothing about your members, managers, or address gets confirmed or updated each year, which also means the tax payment never refreshes your entity record. Any change to your registered agent or company details requires its own separate filing.

No Report Fee: Delaware's Flat Annual LLC Tax

Amount: $300 flat for tax years through 2025. House Bill 400 (enacted May 21, 2026) sets the flat tax at $400 effective tax year 2026.

Structure: No calculation, no schedules, no proration. If the entity appears active in the Division's records at any point in the calendar year, the full flat amount is assessed for that year.

Citation: 6 Del. C. § 18-1107, the taxation provision of the Delaware LLC Act.

The June 1 Due Date

The annual tax comes due on or before June 1, covering the prior year. The payment window opens January 1, and delinquency begins June 2. There is no grace period.

Paying the Annual LLC Tax

1. Log in to the Division's eCorp franchise tax portal at icis.corp.delaware.gov, which accepts payments daily between 8:00 am and 11:45 pm Eastern.
2. Retrieve your entity's balance, which will already reflect any penalty and interest owed from earlier years.
3. Choose a payment method. Credit cards work for ordinary balances, but Delaware mandates ACH electronic debit once a transaction exceeds $5,000, a threshold that matters when paying multiple years at once. Card payers should submit exactly once; duplicate clicks create duplicate charges.
4. Retain the confirmation. Then, if any entity information needs updating, handle it with the appropriate separate filing.

Delaware permits the tax to be remitted either directly by the entity through eCorp or through the entity's registered agent. The Division's alternative entity tax instructions document the full procedure.

Penalties After June 1: $200 Plus 1.5% Monthly Interest

Late payment triggers a $200 penalty immediately, and interest accrues at 1.5% per month on both the tax and the penalty. Continued non-payment costs the LLC its good standing and ends, if ignored long enough, in cancellation of the entity by the state. An entity out of good standing has trouble everywhere it matters: banking, financing, closing deals, and satisfying counterparties who pull a status certificate before signing.

Corporations Are the Exception

Delaware corporations really do file an Annual Report, and the numbers differ sharply from the LLC side:

Domestic corporations: A $50 Annual Report filing fee plus franchise tax, both due March 1. Franchise tax runs from a $175 minimum (Authorized Shares Method) or $400 minimum (Assumed Par Value Capital Method) up to a $200,000 maximum, or $250,000 for a Large Corporate Filer. Late: $200 penalty plus 1.5% monthly interest, and two consecutive missed years put the charter on the path to being voided.

Foreign corporations: A $125 Annual Report due June 30, with no Delaware franchise tax. The late penalty is $125.

Exempt nonprofit corporations: A $25 Annual Report fee, due March 1, with no franchise tax.

How We Help

As your registered agent, we track the June 1 LLC tax deadline (and the March 1 corporate deadline, if you have a corporation) and send reminders before each one arrives. That monitoring is part of your $99/year service.

The payment itself stays in your hands, since it involves your financial details, but you will always know what is due, when, and where to pay it.

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