Delaware LLC Annual Report (Franchise Tax) (2026)
Delaware LLCs don’t file a traditional annual report — but every LLC must pay the flat $300 annual franchise tax by June 1.
Form Your Delaware LLC — $149 →Delaware Franchise Tax Quick Facts
| Detail | Info |
|---|---|
| Annual fee | $300 flat |
| Due date | June 1 each year |
| Late penalty | $200 + 1.5%/mo interest |
| Annual report required? | No (LLCs only — corps do) |
How to Pay the Delaware Franchise Tax
Pay online through the Delaware Division of Corporations website. You’ll need your LLC’s file number from your Certificate of Formation. Payment takes about 5 minutes and you’ll receive immediate confirmation. Corp Nation can file this on your behalf.
Consequences of Missing June 1
A $200 late penalty kicks in immediately after June 1, plus 1.5% monthly interest on the unpaid balance. Your LLC loses good standing status, which affects your ability to get bank loans, sign contracts, and pass due diligence for any transaction.
$300 a Year. Don’t Let It Become $500 — or $3,000 in Back Taxes.
The Delaware franchise tax is simple: $300, due June 1. That’s it. There’s no annual report form for LLCs (unlike corporations), no revenue calculation, no industry-specific rate. Flat $300. Every Delaware LLC. Every June 1. Full stop.
So how do people end up with $1,500 in unpaid Delaware franchise taxes and a dissolved LLC? They form the LLC, the company doesn’t take off the way they hoped, they mentally “shelve” it, and they forget that Delaware is still counting. The $300 comes due in June. They don’t pay it. $200 penalty added. Then 1.5% interest per month compounds. Three years later they want to revive the business (or sell the entity), and they owe Delaware everything that accumulated while they weren’t paying attention.
The lesson isn’t complicated: if you’re not using the LLC anymore, dissolve it properly. If you are using it — or plan to — pay the $300 every June. It’s the cheapest bill your business has. Missing it is one of the most expensive mistakes.
Corp Nation’s registered agent service includes compliance monitoring. We track your Delaware franchise tax deadline and remind you before June 1 every year. We can also help you file the payment if you’d rather not deal with the Delaware Division of Corporations portal.
One $300 payment keeps one of the most prestigious business addresses in the world — Delaware — working for your business all year. Let Corp Nation keep you on track for $149.