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United States states

Jurisdiction detail

Delaware tax guide

A seeded subnational profile for Delaware, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Delaware Division of Corporations

Overview

Delaware is one of the most common U.S. formation states for foreign founders. The core operational rule is easy to miss: no LLC annual report, but a real annual tax due every year.

The annual LLC tax is generally 300 USD.The due date is June 1.Late payment generally adds a 200 USD penalty plus 1.5% monthly interest.

Individual income tax

Delaware imposes its own individual income tax, but many TaxGuided readers care more about Delaware's entity-maintenance rules than its resident tax system.

Type: progressive

Business tax

Delaware has a corporate income tax and a separate annual LLC tax regime that matters to formation-state comparisons.

Reference rate: 8.7%

Sales or indirect tax

Delaware does not impose a state sales tax.

Base rate: Varies

Delaware formation does not shield the business from other-state sales-tax nexus.

Deadlines and forms

Delaware LLC annual tax is generally due June 1 each year. LLCs do not file an annual report.

Annual LLC Tax

Official authority

Visit Delaware Division of Corporations

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.