Collected by
Delaware Division of Corporations
Due
On or before June 1 each year
Main forms
No return form; the tax is paid online
Who owes it
Every LLC on the Delaware register, including LLCs formed elsewhere and registered in Delaware. It is due for every year the LLC is active on the register at any point.
How it is worked out
A flat annual tax. It does not depend on income, activity or the number of members, and it is not prorated for a part year.
When it is due
On or before June 1 each year.
The first payment is due June 1 of the year after the LLC is formed.
Extensions: None. The June 1 date is fixed.
How to file
Pay online on the Division of Corporations site. Forms you may need:
- No return form; the tax is paid online
If it is missed
A late penalty plus monthly interest on the tax and the penalty, and the LLC falls out of good standing until it is paid.
- Delaware corporations pay a different franchise tax and file an annual report; this page is about LLCs.
- Businesses that actually operate in Delaware may also owe its gross receipts tax, above an exclusion.
Other yearly Delaware filings
Delaware has no annual report for LLCs; the yearly filing is the annual LLC tax. See the Delaware annual report page and the compliance tracker for every date.
Sources
Related
Frequently asked questions
Does my Delaware LLC have to pay the Delaware LLC annual tax?
Every LLC on the Delaware register, including LLCs formed elsewhere and registered in Delaware. It is due for every year the LLC is active on the register at any point.
When is the Delaware LLC annual tax due?
On or before June 1 each year. The first payment is due June 1 of the year after the LLC is formed.
Do I have to file if no tax is owed?
Nothing else: Delaware LLCs file no annual report. Paying the tax is the yearly obligation.
How is the Delaware LLC annual tax calculated?
A flat annual tax. It does not depend on income, activity or the number of members, and it is not prorated for a part year.
What happens if I do not file or pay?
A late penalty plus monthly interest on the tax and the penalty, and the LLC falls out of good standing until it is paid.
Can I get an extension?
None. The June 1 date is fixed.
