Delaware Annual Report Filing: Due Date, Fee, and How to File

Search for the Delaware annual report and you will find a surprise waiting: for LLCs, there is no such filing. This page walks through what Delaware collects instead, when the money is due, and how to keep your company in good standing in 2026.

Does Delaware Require an Annual Report?

No. Delaware LLCs never file an annual report. The Division of Corporations puts it in writing: "there is no requirement to file an Annual Report." What your LLC owes each year is a flat annual franchise tax, due the same date every spring, with late penalties that behave exactly like late-report penalties in other states.

Corporations are the exception. A Delaware corporation files a true annual report and pays franchise tax on top of it. We cover the corporate rules further down the page.

Delaware Annual Report Fee vs. the Flat Franchise Tax

Because there is no report, there is no report fee. The yearly charge for a Delaware LLC is the annual franchise tax, a flat $300 through tax year 2025. House Bill 400, enacted May 21, 2026, raised the flat tax to $400 beginning with tax year 2026. A few things to know about how the tax works:

• The amount is flat. Delaware does not calculate it from income, assets, or how many members you have.
• It is not prorated. If your LLC shows as active in state records at any point between January 1 and December 31, the full amount is owed for that year.
• Paying the tax updates nothing on your entity record. A new registered agent, office, or member change needs its own filing.

When Is the Delaware Franchise Tax Due?

June 1, every year. The payment window opens January 1, and the tax becomes delinquent on June 2. Delaware treats each payment as covering the prior year. As your registered agent, we send reminders well before the deadline so June 1 never sneaks up on you.

How to Pay the Delaware LLC Tax

Delaware handles the whole thing online. Here is the process:

1. Open the Division of Corporations eCorp tax portal at icis.corp.delaware.gov. The payment application runs daily from 8:00 am to 11:45 pm Eastern.
2. Pull up your LLC's record and review the balance due, including any penalty or interest carried over from prior years.
3. Submit payment. Delaware requires ACH electronic debit for any transaction over $5,000; smaller balances can go on a credit card. If you pay by card, click Submit only once so you are not charged twice.
4. Save the confirmation for your records, and file separately for any change you need to make to your registered agent or entity details.

The state also allows the tax to be remitted through your registered agent, and Delaware's official payment instructions cover both routes.

Late Penalties and Losing Good Standing

Miss the June 1 deadline and Delaware tacks on a $200 penalty immediately, then charges 1.5% interest per month on both the unpaid tax and the penalty. Continued non-payment leads to loss of good standing and, eventually, cancellation of the LLC by the state. Falling out of good standing ripples outward fast: lenders check it, landlords check it, and business partners check it. Getting back in the state's good graces means paying everything owed plus the accumulated interest, so the cheapest path is simply paying on time.

Delaware Corporations Do File an Annual Report

The rules flip for corporations, so if you run one alongside your LLC, mark different dates:

• Domestic corporations file an annual report with a $50 filing fee and pay franchise tax, both due March 1. The franchise tax minimum is $175 under the Authorized Shares Method or $400 under the Assumed Par Value Capital Method, with a $200,000 maximum ($250,000 for a Large Corporate Filer). Late filers face a $200 penalty plus 1.5% monthly interest.
• Foreign corporations registered in Delaware file a $125 annual report due June 30 and pay no Delaware franchise tax. The late penalty is $125.
• Exempt nonprofit corporations pay a $25 report fee, also due March 1, and owe no franchise tax.

Expedited Processing

Delaware sells speed on document filings: 24-hour service for $50, same-day for $200, 2-hour for $500, and 1-hour for $1,000. These tiers apply to document processing, not to the annual tax itself, which has one deadline for everyone.

How We Help with Compliance

We do not pay the tax for you, but we make sure you never miss it. Our $99 per year registered agent service supports your Delaware compliance in four ways:

Deadline Reminders We track the June 1 tax deadline and alert you with plenty of runway, which is what keeps the $200 penalty and monthly interest off your books.

State Correspondence Notices from the Division of Corporations arrive at our address and get scanned to you the same day, so you see payment reminders the moment the state sends them.

Answers When You Need Them We cannot give legal or tax advice, but we can point you to the right state resources and explain what Delaware expects and when.

Good Standing, Year After Year Fast document handling plus timely alerts is a simple formula, and it is the one that keeps businesses in good standing.

Get Started Today

Keep your Delaware LLC clear of penalties and cancellations. Sign up today and get compliance alerts, same-day scanning, a professional Delaware address, and privacy protection, all for $99 per year.