Delaware: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Delaware. Facts last verified against the official pages linked below.
Find my exact due date File on the official Delaware site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (annual tax; no annual report) | June 1 each year, for the prior calendar year. Delaware LLCs, LPs and GPs file no annual report; they pay the annual tax only | $400 annual tax per year (no proration) | $200 penalty plus 1.5% interest per month on the tax and penalty |
| Corporation (domestic) | March 1 each year (annual report and franchise tax for the prior year); filed online | Annual report filing fee $50 (non-exempt) or $25 (exempt). Franchise tax minimum $175 (Authorized Shares Method) or $400 (Assumed Par Value Capital Method); maximum $200,000 ($250,000 for a Large Corporate Filer) | $200 penalty plus 1.5% interest per month on the tax and penalty |
LLC (annual tax; no annual report)
- Due: June 1 each year, for the prior calendar year. Delaware LLCs, LPs and GPs file no annual report; they pay the annual tax only.
- Fee: $400 annual tax per year (no proration).
- Late: $200 penalty plus 1.5% interest per month on the tax and penalty.
- If you miss it: not yet researched: the official pages read do not say what happens after prolonged non-payment.
- To close it: not yet researched.
Sources: DE Division of Corporations: LLC/LP/GP franchise tax instructions · DE Division of Corporations: annual report and tax information search excerpt · DE HB 400 (signed 5/21/26) bill page · verified 2026-10-17
Corporation (domestic)
- Due: March 1 each year (annual report and franchise tax for the prior year); filed online.
- Fee: Annual report filing fee $50 (non-exempt) or $25 (exempt). Franchise tax minimum $175 (Authorized Shares Method) or $400 (Assumed Par Value Capital Method); maximum $200,000 ($250,000 for a Large Corporate Filer).
- Late: $200 penalty plus 1.5% interest per month on the tax and penalty.
- If you miss it: not yet researched: the pages read do not state the consequence of continued non-filing.
- To close it: not yet researched.
Sources: DE Division of Corporations: annual report and tax instructions · DE Division of Corporations: how to form (annual taxes section) · verified 2026-10-17
Good to know
LLC annual tax rose from $300 to $400.
HB 400 (signed May 21, 2026) raised the annual tax for LLCs, LPs and GPs from $300 to $400 effective January 1, 2026. The Division's LLC tax instructions page and franchise tax page say $400. The Division's 'How to form' page still shows $300, so confirm the amount on the payment page.
Source: DE Division of Corporations: LLC/LP/GP tax instructions · verified 2026-10-17
Quarterly estimates for larger corporate tax bills.
Corporations owing $5,000 or more pay estimated franchise tax in quarterly installments: 40% by June 1, 20% by September 1, 20% by December 1, and the remainder by March 1.
Source: DE Division of Corporations: how to form (annual taxes section) · verified 2026-10-17
Look-alike solicitations.
The Division warns that mail or email about taxes or annual reports that does not come directly from the State or your Delaware registered agent should be treated with suspicion.
Source: DE Division of Corporations: annual report and tax instructions · verified 2026-10-17
Foreign corporations (registered in Delaware but formed elsewhere).
File an annual report by June 30 with a $250 fee; a $250 penalty is added if late (per the Division's page; HB 400 raised the foreign-corporation fee and penalty effective August 1, 2026).
Source: DE Division of Corporations: annual report and tax instructions · verified 2026-10-17
Delaware business taxes
We have not compiled Delaware business tax thresholds or due dates yet. Start at Delaware Division of Corporations (franchise and annual taxes are collected here). This page covers annual report or periodic filing rules only; tax details are not yet researched.
Closing a Delaware business
Delaware closing steps: not yet researched. The federal steps are on the closing checklist. For state steps, start at Delaware Division of Corporations.
Not yet researched for Delaware
- closing/dissolution steps and fees
- first-year timing for LLCs and corporations
- consequence of continued non-payment/non-filing
- franchise tax calculation detail beyond minimums
These items are left out on purpose until they can be confirmed on an official page.
Official links
- Delaware Division of Corporations
- Delaware annual report and tax payment (online)
- Delaware Division of Corporations (franchise and annual taxes are collected here)
Beware of mail asking you to pay to file your annual report: see scam mailers.