Delaware LLC Annual Tax 2026: $300 Due June 1 (No Annual Report)

Due Date and Frequency

The Annual LLC Tax is an annual obligation — paid once per year. There is no biennial option. Every LLC, regardless of size, revenue, or activity level, owes the same $300 every year to maintain good standing in Delaware.

The Division of Corporations and registered agents typically send reminders ahead of the June 1 deadline. However, a reminder is not a prerequisite for the obligation. It is your responsibility to pay on time whether or not you receive a notice. Mark June 1 on your business calendar every year, and consider paying a week or two early to avoid any processing delay.

The Flat $300 Annual LLC Tax

Delaware keeps the LLC tax refreshingly simple — there is exactly one amount:

It is worth emphasizing because it surprises many owners: the Delaware Annual LLC Tax is not income-based and not graduated. A single-member LLC with no activity pays the same $300 as a large, profitable operating company. There are no tiers, no revenue brackets, and no asset calculations for LLCs. (Delaware corporations use a different, more complex franchise tax formula — but that does not apply to LLCs.)

Because the figure is fixed and the same statewide, the only thing you need to confirm each year is that the amount has not changed and that you are paying on the official portal. Always verify the current tax at corp.delaware.gov before submitting payment.

What Information Is Required

This is where Delaware differs sharply from states like Wisconsin or California. Because there is no annual report for Delaware LLCs, there is essentially no information to gather:

• No information report: You do not complete or submit a yearly report form. The obligation is satisfied by paying the $300 tax, not by filing data.
• No member or manager disclosure: Delaware does not require LLCs to list members, managers, or owners as part of the annual tax. Delaware is known for its ownership privacy, and the Annual LLC Tax does not ask for it.
• No financial statements: You do not report revenue, income, assets, or any business operations data. The tax is flat, so none of that is relevant to the amount owed.
• What you do need: Your LLC name and Delaware file number to look up the entity, and a payment method. That is the full extent of what is required to pay the tax.

Separately from the Annual LLC Tax, every Delaware LLC must continuously maintain a Delaware registered agent — but that is an ongoing requirement, not part of the annual tax payment. The tax itself is a pure payment with no accompanying disclosure.

Step-by-Step: How to Pay the Annual LLC Tax Online

Paying your Delaware Annual LLC Tax online takes just a few minutes. Here is the step-by-step process:

1. Go to corp.delaware.gov
   Navigate to the Delaware Division of Corporations website. Look for the online services / pay taxes section for business entities.
2. Look up your LLC
   Enter your LLC's name or Delaware file number to locate your entity. Confirm it is the correct LLC before proceeding.
3. Select "Pay Annual LLC Tax"
   Choose the option to pay the Annual LLC Tax. Because there is no report to fill out, the system moves you toward payment rather than a data-entry form.
4. Confirm the $300 amount and tax year
   Verify that the tax shown is $300 and that you are paying for the correct year. If any penalty or interest is owed (for late payment), the system will display it here.
5. Submit payment
   Pay the $300 by credit or debit card (or other accepted method shown on the portal). Review the total before submitting.
6. Save your confirmation
   After payment, save or print the confirmation as proof. This documents that your LLC's tax is current and that the entity remains in good standing for the year.

What Happens If You Pay Late

Missing the June 1 deadline triggers a clear sequence of consequences:

The math makes the lesson obvious: paying late immediately adds $200 to your $300 tax — a 67% surcharge — before interest even begins. This is entirely avoidable. Set a calendar reminder for mid-May each year so you pay comfortably before the June 1 deadline.

How to Restore a Voided Charter in Delaware

If your Delaware LLC's charter has been voided or cancelled for unpaid taxes, you can restore it to good standing. Here is the general process:

1. Pay all back taxes
   You must bring every year of unpaid Annual LLC Tax current — $300 for each year owed.
2. Pay the penalties and interest
   Add the $200 late penalty and the accrued 1.5%/month interest on the unpaid balance. The portal or the Division of Corporations will calculate the total owed.
3. Complete any required restoration filing
   Depending on your situation, the Division of Corporations may require a certificate of revival or restoration filing to formally return the LLC to good standing. Confirm what applies to you at corp.delaware.gov.
4. Confirm good standing is restored
   Once the balance is cleared and any required filing is processed, the LLC is returned to good standing. You can then obtain a certificate of good standing again if you need one.

While the charter was voided, your LLC lacked legal authority to operate, and obligations entered during that period could be exposed to challenge. If significant business was conducted while the charter was voided, consult a Delaware business attorney about potential exposure.

For more on staying in compliance, see: Delaware Registered Agent Requirements 2026 and Delaware LLC Taxes and Annual Fees 2026. If you operate in Delaware as an out-of-state LLC, see: Delaware Foreign LLC Registration 2026. You can also compare due dates across states with our annual report deadlines for every state  guide, or read the full Delaware LLC compliance overview. Always confirm the current $300 tax, June 1 deadline, and any penalties at corp.delaware.gov before you pay.