United States · LLC state costs
Delaware LLC annual tax calculator.
Enter the tax year and the date you pay. See the June 1 due date, the annual tax, and the penalty and interest if it is late. The tax amount is yours to confirm against your invoice.
General information, not legal or tax advice
This applies the statute text to the dates and amounts you enter. It is general information, not legal or tax advice. Confirm the amount for your year with the Division of Corporations. Nothing you enter leaves your browser and nothing is stored.
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Delaware LLC annual tax, due date and late cost
A Delaware LLC, and a foreign LLC registered to do business there, pays an annual tax under 6 Del. C. section 18-1107. The statute is not a percentage of anything: it is a flat amount, with a smaller flat amount for each registered series. It is due June 1 following the close of the calendar year. If it is late, the statute adds a flat penalty and charges interest, so total = tax + penalty + interest, where interest is 1.5 percent for each month or portion of a month the tax remains unpaid.
Worked examples. Paid on the due date, an LLC with the default tax owes $400.00. Paid on 2027-08-15, which is 3 months or portions of months late, the same LLC owes $400.00 tax, a $200.00 penalty and $27.00 interest, $627.00 in all. An LLC with three registered series paying on time owes $700.00.
Which figure to use
This is the one place where sources disagree. The Delaware Code page read for this tool states the annual tax as $400 per LLC and $100 per registered series. The figure was widely published as $300 in earlier years, and some secondary sources give a later effective date for the change. The page read did not state an effective date, so the tool does not decide it for you: the tax amount is an input, pre-filled with the statute's current wording. Use the amount on the invoice or filing screen from the Division of Corporations for your tax year.
Method and assumptions
Months late are counted from June 1: a payment on June 2 is one month or portion, July 1 is still one, and July 2 is two. The statute adds the penalty to the tax and says the sum becomes part of the tax, so the model charges interest on tax plus penalty. That reading is an assumption and is labelled as one. The model also takes the penalty as $200 for the LLC and $50 for each registered series, as the section states. Payment on or before the due date has no penalty or interest.
What this does not cover
- Delaware corporation franchise tax and annual reports, which work differently.
- Registered agent fees, which are paid to your agent and not to the state, and any other state's costs for doing business there.
- Cancellation, reinstatement and the rule that a certificate can be cancelled after the tax has been unpaid for three years.
- Federal and home-state income tax on LLC income.
Source, retrieved October 19, 2026.
- Delaware Code Online: 6 Del. C. 18-1107, Taxation of limited liability companies and registered series
Frequently asked questions
How much is the Delaware LLC annual tax?
The Delaware Code page read for this tool states $400 per LLC and $100 per registered series. Earlier years were widely published as $300. Confirm the amount for your tax year on the Division of Corporations invoice, because the tool takes the figure as an input.
When is the Delaware LLC tax due?
June 1 following the close of the calendar year. The tax for 2026 is due June 1, 2027. If the LLC is cancelled, the full tax for that calendar year is due before the cancellation certificate is filed.
What is the penalty for paying late?
The section adds $200 for a domestic or foreign LLC and $50 for each registered series, and interest at 1.5 percent for each month or portion of a month until the tax is paid. The tool applies interest to tax plus penalty, which is a reading of the statute and not a quote.
Does a Delaware LLC need to file an annual report?
A Delaware LLC pays the annual tax. Annual reports with franchise tax are a requirement for corporations, which this page does not cover. Check the Division of Corporations instructions for the entity you have.
What happens if the tax stays unpaid?
The statute provides that a certificate of formation is cancelled if the annual tax is not paid for three years from the due date, effective on the third anniversary. The registered agent can also be served with process on behalf of a delinquent LLC.
Is the registered agent fee part of this?
No. The registered agent charges its own fee. The tax is paid to the state, and many filers pay it through their agent or the Division of Corporations online system.