LLC annual reports › Delaware
Delaware LLC Annual Report: Fee, Due Date and Penalties
Delaware doesn't require an annual report from LLCs. Here's what it does require.
Verified October 2026 against official state sources.
- Report fee
- None
- How often
- Not required
- Required instead
- Annual LLC Tax: $400 per year
- Late penalty
- $200 penalty plus 1.5% interest per month on the tax and penalty.
What Delaware requires instead
Recurring state costs
- Annual LLC Tax: $400 per year. Raised from $300 to $400 by HB 400 (2026), effective for the 2026 tax year (first $400 payment due June 1, 2027; the June 1, 2026 payment for tax year 2025 was $300). Due June 1 for the prior year; $200 late penalty + 1.5%/month interest on tax and penalty.
Deadlines
- Delaware LLC annual tax: By June 1 each year, for the prior calendar year. First due June 1 of the year after formation. The tax is $300 for 2025 (paid in 2026) and $400 from tax year 2026 (first $400 payment due June 1, 2027, under HB 400).
If you miss a deadline
The LLC loses good standing and cannot maintain suits in Delaware courts. If the tax is unpaid for 3 years, the Certificate of Formation is cancelled.
Getting reinstated: $220 state fee, plus any back reports, taxes and penalties.
Filing yourself, a Delaware LLC costs $510 in the first year and $400 a year after.
Full Delaware cost breakdown →Sources
Questions
›Does a Delaware LLC have to file an annual report?
No. Delaware doesn't require an annual or biennial report from LLCs. What is required instead: Delaware LLC annual tax (By June 1 each year, for the prior calendar year. First due June 1 of the year after formation. The tax is $300 for 2025 (paid in 2026) and $400 from tax year 2026 (first $400 payment due June 1, 2027, under HB 400)).
›What happens if I miss a Delaware filing?
$200 penalty plus 1.5% interest per month on the tax and penalty. The LLC loses good standing and cannot maintain suits in Delaware courts. If the tax is unpaid for 3 years, the Certificate of Formation is cancelled.
›How much does it cost to reinstate a Delaware LLC?
Delaware charges a $220 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.