Delaware LLC Annual Tax: Now $400 a Year — What Changed in 2026

Delaware LLCs now owe a flat $400 annual tax — raised from $300 effective August 1, 2026 — due every June 1. (Many guides still show the old $300 number; update your budget.) Delaware LLCs file no annual report — it’s a single online payment. Miss June 1 and Delaware adds a $200 penalty plus 1.5% interest per month until paid.

What changed in 2026

Delaware increased the alternative-entity annual tax from $300 to $400 effective August 1, 2026. The increase applies to LLCs, LPs, and LLPs. Note the distinction: Delaware corporations use entirely different franchise-tax math (authorized-shares or assumed-par-value methods) — this article is about LLCs only.

What’s due and when

• Flat $400 per year — regardless of income, number of members, or business activity. Zero revenue still means $400.
• Due June 1 every year, for the prior calendar year. The tax is not prorated for a partial year.
• First payment is due the calendar year after formation. Form your LLC in 2026 and your first $400 is due June 1, 2027.
• If June 1 falls on a weekend or holiday, payment is due the next business day.

No annual report — just the payment

Unlike corporations, Delaware LLCs do not file an annual report with the Division of Corporations. Your yearly obligation is the payment itself. One related requirement never lapses, though: you must maintain a registered agent in Delaware at all times. The state mails tax reminders to your registered agent each February — another reason to use a reliable service.

How to pay

Payment is online only — Delaware doesn’t accept this tax by mail. You’ll need: your LLC’s 7-digit file number (on your formation documents); a credit card or bank account for the payment; a few minutes at the Delaware Division of Corporations’ online tax portal. Save the payment confirmation. If there’s ever a dispute about whether you paid, that receipt is your proof.

Miss it and this happens

• $200 penalty assessed immediately after the June 1 deadline.
• 1.5% interest per month on the unpaid balance — it compounds while you wait.
• Prolonged non-payment lets the state void your LLC’s charter. Reinstatement costs far more than the tax ever did.

Is Delaware still worth it at $400?

For many founders, yes. Delaware’s Court of Chancery, deep body of business case law, investor familiarity, and member privacy keep it the default choice for startups planning to raise capital. But if cost is your priority, the math has shifted: Wyoming charges about $60/year and New Mexico charges $0/year in annual fees. Choose the state that fits your actual plans — not its reputation.

Frequently asked questions

Do I owe the tax if my LLC earned nothing? Yes. The $400 is flat — income and activity don’t matter.

Is the tax prorated if I formed mid-year? No. And your first payment isn’t due until the June 1 of the year after formation.

Can I pay by mail or phone? No — the LLC annual tax can only be paid online.

What’s the difference between this and the Delaware “franchise tax” I hear about? For LLCs, Delaware calls this flat payment an annual tax (sometimes “franchise tax”). Corporations face a separate, calculated franchise tax plus a $50 annual report — don’t mix the two up.

Related:

• Wyoming vs Delaware vs New Mexico LLC: Which Is Best for Non-Residents? (2026)
• US LLC Annual Compliance Checklist for Non-Residents (2026)
• LLC Annual Reports: What They Are, How Much They Cost, and Why They Matter (2026)

Forming in Delaware? Epics Deals handles it for $130 + state fee, and our compliance reminders make sure the June 1 tax never sneaks up on you.