Delaware LLC Annual Tax: Amount, Due Date and What Happens If You Miss It

Every Delaware LLC active on the records of the Division of Corporations from January 1 through December 31 must pay an annual tax on or before June 1st of the following year. Delaware's own pages show two amounts, $400.00 on the instructions page and both $300.00 and $400.00 in different answers of its FAQ, so confirm the exact figure on the official payment screen before you pay. Missing the June 1st deadline triggers an immediate $200.00 penalty plus 1.5% monthly interest on both the tax and the penalty, and unlike other states, Delaware LLCs do not file an annual report.

Delaware LLC annual tax at a glance

How much is the Delaware LLC annual tax?

According to the State of Delaware Division of Corporations website (corp.delaware.gov), there is a discrepancy between official guidance pages:

• The LLC/LP/GP Franchise Tax Instructions page states that an LLC must pay an annual tax of $400.00.
• The FAQ page shows $300.00 in one answer (“What taxes do I need to pay/file for my entity?”) and $400.00 in another (“Do LLC’s, LP’s and/or GP’s need to file an annual report?”).

Because of this discrepancy on the official site, you should not guess or rely on third-party estimates. We recommend confirming the exact assessed amount directly on the official Delaware payment portal screen before completing your payment.

When is the tax due?

The annual tax is due on or before June 1st for the preceding year.

The tax is owed if the entity is active in the records of the Division of Corporations at any time from January 1st through December 31st of the tax year.

What happens if you miss the deadline?

If the tax is not paid on or before June 1st, the State of Delaware applies strict statutory penalties:

1. Late penalty: A flat penalty of $200.00 is assessed immediately.
2. Interest: Interest accrues at a rate of 1.5% per month calculated on both the unpaid tax and the penalty.

No annual report required for Delaware LLCs

A common source of confusion for business owners is whether they must submit an annual report alongside their payment.

In Delaware, LLCs do NOT file an annual report.

Unlike LLCs in states such as Wyoming, a Delaware LLC only pays the annual tax. There is no annual information report form to complete for a Delaware LLC.

Note on federal requirements: The Delaware annual tax is a state obligation. It does not fulfill your federal obligations with the IRS. For example, a foreign-owned single-member US LLC must still satisfy federal reporting requirements (such as Form 5472 and pro forma Form 1120) by their respective deadlines.

What Melya does and does not do

To help you maintain clear compliance boundaries, here is what Melya does and does not do:

What Melya does

• Melya assists non-US owners of US LLCs (principally in France and Switzerland) with US tax document preparation.
• We prepare federal informational returns (such as Form 5472 and pro forma Form 1120) for your signature and transmit them to the IRS by fax, providing you with a transmission receipt.

What Melya does NOT do

• Melya is not a CPA firm, an Enrolled Agent (EA), a Certifying Acceptance Agent (CAA), or a law firm. Melya's founder holds only an IRS Preparer Tax Identification Number (PTIN).
• We do not provide legal advice or advice regarding your choice of legal entity.
• We do not provide tax advice regarding your country of residence (such as France or Switzerland). For questions regarding your personal or local business taxes in your home country, please consult a qualified local tax professional.
• We do not represent taxpayers before the IRS or state authorities.
• We do not provide electronic filing (e-filing) for foreign-owned single-member LLC filings (the IRS requires Form 5472 and pro forma Form 1120 for disregarded entities to be sent by fax or mail). A fax transmission report proves transmission, not IRS acceptance.
• We never guarantee penalty relief, waivers, or specific outcomes.

Need a status check?

The Delaware payment is made by you, on the official Delaware portal. If you are not sure whether your LLC is in good standing in every state where it is registered, Melya’s Registered Agent & Good Standing Check ($95) verifies your status and flags a lapsed registered agent or a missed state report. It does not pay the Delaware tax for you.