LLC annual report · Delaware
The Delaware answer in plain words, from the state's own filing pages. Rules checked October 2026.
| Does an annual report exist? | No standard LLC annual report |
|---|---|
| Report name | Annual Tax (no Annual Report) |
| Deadline / window | TRAP — NO LLC ANNUAL REPORT. Although LLCs/LPs/GPs formed in Delaware do not file an Annual Report, they pay a flat annual tax due on or before June 1 each year. Tax was $300, raised to $400 by HB 400 (153rd General Assembly) — Division of Corporations pages read in Oct 2026 already state $400. No proration. |
| Filing fee | $400 flat annual tax (no annual report) |
| Late fee | $200 late fee. Penalty for non-payment / late payment is $200, plus interest at 1.5% per month on tax and penalty (corp.delaware.gov, verified verbatim). |
| If you miss it | Failure to pay: $200 penalty + 1.5%/month interest; entity loses good standing and can be cancelled for continued non-payment. |
| Where to file | Online: Delaware Division of Corporations — Pay Business Entity Tax (corp.delaware.gov/alt-entitytaxinstructions/); ACH debit required over $5,000; cards accepted. |
Source: Delaware Division of Corporations, 'Annual Report and Tax Information' and 'LLC/LP/GP Franchise Tax Instructions' (corp.delaware.gov/frtax/ and corp.delaware.gov/alt-entitytaxinstructions/) — 'do not file an Annual Report… annual tax of $400.00… due on or before June 1st… penalty $200… 1.5% per month' verified Oct 2026; HB 400 fee-impact sheet (legis.delaware.gov) $300->$400; 6 Del. C. 18-1107 Rules checked October 2026. Deadlines and fees can change — confirm on the state's filing page before you pay.