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Delaware Division of Corporations Form Annual LLC Tax

Delaware annual LLC tax payment workflow

Country

United States

Revision year

2026

Methods

efile

Updated

2026-05-02

Delaware annual LLC tax payment workflow

Official Delaware annual tax payment workflow for LLCs formed in Delaware.

Who must file: Delaware LLCs formed in Delaware that owe the state's annual LLC tax.

Practical overview

Delaware LLC maintenance is simpler than many states because there is no LLC annual report, but it is not free. The annual tax still has to be paid every year, and the penalty structure is straightforward and painful if ignored.

Practical steps

  • Confirm the entity is a Delaware-formed LLC subject to the annual tax.
  • Pay the annual tax by June 1.
  • Keep the payment confirmation with the company's formation-state compliance records.

Due-date notes

Annual Delaware LLC tax payment.

Timing: June 1 each year

Penalty snapshot

Late payment adds a $200 penalty and interest generally accrues at 1.5% per month.

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.