Guides / Delaware
Delaware's LLC Annual Tax Is Now $400: What It Costs If You Own Several, and What Is Due June 1
Delaware's flat annual tax on LLCs, limited partnerships and general partnerships went from $300 to $400. It is charged per entity, so the increase grows with your portfolio: ten Delaware LLCs now cost $4,000 a year instead of $3,000. Here is what the official sources say about the amount, the June 1 date, the first payment at the new amount, and what a late payment adds.
The short version, as of October 2026
- Amount: $400 per entity, per year. The Division of Corporations says all domestic and foreign LLCs, LPs and GPs "formed or registered in Delaware are required to pay an annual tax of $400.00." For LLCs the amount is set in 6 Del. C. § 18-1107(b).
- Due: on or before June 1, for the prior year. The same page says: "There is no requirement to file an Annual Report."
- Late: a $200 penalty "plus 1.5% interest per month on tax and penalty," in the Division's words.
- First June 1 at $400: June 1, 2027, on our reading of the sources set out below.
On the name: the statute says "annual tax," and the Division's payment page is titled "LLC/LP/GP Franchise Tax Instructions." The "Delaware LLC franchise tax" and the "annual tax" are the same $400.
What several Delaware entities cost per year
The tax is a flat amount for each entity, and the Division states: "There is no proration on alternative entity taxes." The yearly total is the number of entities times $400.
| Delaware LLCs, LPs or GPs | Per year at $300 | Per year at $400 | Increase per year | Penalties if all are paid late, before interest |
|---|---|---|---|---|
| 1 | $300 | $400 | $100 | $200 |
| 3 | $900 | $1,200 | $300 | $600 |
| 5 | $1,500 | $2,000 | $500 | $1,000 |
| 10 | $3,000 | $4,000 | $1,000 | $2,000 |
| 15 | $4,500 | $6,000 | $1,500 | $3,000 |
| 25 | $7,500 | $10,000 | $2,500 | $5,000 |
This table is our arithmetic on the official per-entity figures. It leaves out registered series, which are charged separately (see below), and the Division, not this table, determines what you owe.
Which June 1 is the first at $400
The increase comes from House Bill 400 of the 153rd General Assembly, enacted as Laws of Delaware, volume 85, chapter 273 and approved May 21, 2026. Section 23 of the act replaces $300 with $400 in § 18-1107(b). Section 45 reads: "Sections 9, 16, and 23 of this Act take effect January 1, 2026." Sections 9 and 16 make the same change for partnerships and limited partnerships.
Delaware collects this tax in arrears. Section 18-1107(c) makes it "due and payable on the first day of June following the close of the calendar year," and the Division's page says: "The annual taxes for the prior year are due on or before June 1st." Read together, the tax for calendar year 2026 is the first at $400, and it is due by June 1, 2027. The payment that was due June 1, 2026 was for 2025.
A caveat. We did not find an official page that says, in so many words, that the first $400 payment is the one due June 1, 2027; that date is our reading of the three sources above. It is consistent with Internet Archive copies of the Division's own page, which still showed $300.00 on June 30, 2026 and showed $400.00 by August 11, 2026. Confirm the amount with the Division before you budget, and treat any page written before mid-2026 with care: it may still say $300.
Who pays it: LLCs, LPs, GPs, foreign registrations and registered series
- Domestic and foreign LLCs. Section 18-1107(b) covers "every domestic limited liability company and every foreign limited liability company registered to do business in the State of Delaware." An out-of-state LLC registered in Delaware pays the same $400 (more in our foreign LLC guide).
- Limited partnerships. Section 17-1109 sets $400 for every domestic limited partnership and every foreign one registered in Delaware.
- General partnerships. Section 15-1208 applies $400 to "every partnership that has filed a statement of partnership existence."
- Registered series. Under § 18-1107, each registered series of an LLC owes its own annual tax of $100 (it was $75), on the same June 1 date, with a $50 late penalty. An LLC with eight registered series owes $400 plus $800.
- Not covered here: Delaware corporations, which file an annual report and pay franchise tax under separate rules on the Division's Annual Report and Tax Information page.
If a June 1 payment is missed
The sequence below comes from § 18-1107 and § 18-1108; the letters are the subsections.
- Penalty and interest. $200 is added to the tax (e), and the unpaid tax bears interest at 1.5% "for each month or portion thereof until fully paid" (c). The Division applies the interest to tax and penalty: on $400 plus $200, that is $9 a month per entity by our arithmetic.
- Standing. A domestic LLC that does not pay "shall cease to be in good standing," and a foreign LLC ceases to be registered in Delaware (h). Until that is fixed, the Secretary of State will not issue a certificate of good standing and, with narrow exceptions, will not accept filings for the entity (k). It also may not maintain an action in a Delaware court (l).
- Restoring it. Status returns on payment of the tax and all penalties and interest "for each year" that was missed (i).
- Three years. If the tax is not paid for three years from the date it is due, the certificate of formation of a domestic LLC is canceled (§ 18-1108(a)).
The statute is also specific about what non-payment does not do. It "shall not impair the validity of any contract, deed, mortgage, security interest, lien or act" of the LLC (m), and a member or manager is not liable for the LLC's debts "solely by reason of" the unpaid tax or the loss of good standing (n). That is Delaware's rule; other states treat a missed filing differently. For the general path, see what happens if you miss an annual report, and ask an attorney about your own facts.
Three details that matter more when you own several
- The state's statement goes to the registered agent, not to you. Under § 18-1107(d), the annual statement is mailed at least 60 days before June 1 to each LLC "in care of its registered agent in the State of Delaware." Entities formed at different times may sit with different agents and contact emails (see registered agent vs. compliance calendar).
- One date for all of them. Every Delaware LLC, LP and GP shares June 1, whenever it was formed, so the whole Delaware bill arrives on one day: fifteen entities is $6,000.
- No proration, including the year you close one. The Division says the tax is assessed if the entity is "active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year." And under § 18-1107(c), when an LLC is ended by filing a certificate, "the full amount of the annual tax for the calendar year in which the certificate becomes effective is due and payable before the filing of the certificate." An entity you no longer use is assessed for each calendar year in which it is still on the register.
What EntiGuard does here, and what it doesn't
The tracker has one date rule per state. For Delaware that rule is June 1 of every year, with a note showing the $400 amount. Add each Delaware LLC, LP or GP as its own entry and, once you confirm your email, a reminder goes out 30, 14 and 3 days before the date. It does not calculate penalties or interest, has no setting for registered series (an entry for one would show the right date but the LLC amount), does not cover Delaware corporations, does not pay or file anything, and cannot see whether a payment has been made. The free plan tracks 1 entity with email reminders, no signup; the founding plan ($19/month for the first 100 members) tracks up to 15, all with reminders.
Try the tracker