Delaware LLC annual tax rises from $300 to $400
What changed: Delaware House Bill 400, signed on May 21, 2026, raised the flat annual tax for Delaware LLCs, limited partnerships and general partnerships from $300 to $400. Many guides online still show $300.
Key facts
- Applies to: LLCs, LPs and GPs. Reports describe the registered-series tax rising from $75 to $100 per series.
- Not affected: Delaware corporations, which pay franchise tax under a separate formula.
- Deadline: June 1 each year. Delaware LLCs file no annual report; they pay the tax.
- Tax year: reports say the increase applies from the 2026 tax year.
Confirm the first due date. Most summaries say the first $400 payment for the 2026 tax year is due June 1, 2027, but at least one source describes the higher amount applying to the payment due June 1, 2026. Check the Division of Corporations before you budget.
What it means for a new LLC
An LLC formed in 2026 owes the 2026 annual tax. Delaware's yearly cost is now several times Wyoming's $60 minimum annual report tax. That doesn't make Delaware a bad choice if your investors or contracts expect it, but it's a cost to include in your budget. See the three-state comparison.
Missing the payment
Unpaid Delaware LLC taxes bring penalties and interest, and prolonged non-payment can end the LLC's good standing. Check the state's site for the current penalty amounts.
FileUSLLC is not a law firm or CPA firm. Laws, fees and processing times change; confirm with the agency or a qualified professional.