Delaware LLC Annual Tax Rises to $400: What Changes and When
Delaware raised its yearly LLC tax from $300 to $400 from tax year 2026. See when the higher amount is first due and how to plan for it.
How much is the Delaware LLC annual tax now?
The Delaware annual tax for LLCs is $400 for tax year 2026 and later, up from $300. Because the tax is paid by June 1 of the following year, the payment made by June 1, 2026 was still $300, and the first $400 payment is due by June 1, 2027.
1What changed
House Bill 400 was signed in May 2026 and increased the flat annual tax on Delaware LLCs, limited partnerships and general partnerships from $300 to $400, starting with tax year 2026. The yearly tax on each registered series rose from $75 to $100.
2Tax year and payment year
| Tax year | Amount | Due date |
|---|---|---|
| 2025 | $300 | June 1, 2026 |
| 2026 | $400 | June 1, 2027 |
| 2027 | $400 | June 1, 2028 |
3Who pays it
Every LLC formed in Delaware, and every LLC formed elsewhere that is registered to do business in Delaware. The amount is the same whether the company earned millions or nothing at all.
4What happens if you pay late
Delaware adds a $200 penalty and interest of 1.5% each month. An LLC that stays unpaid loses its good standing and can eventually be cancelled by the state.
5Is Delaware still worth it?
For startups raising investment, yes. For a small online business, the yearly gap compared with Wyoming is now $340, and compared with New Mexico it is $400.
Compare the yearly cost of every state with the LLC state cost calculator.
Official sources
Be Filing Inc is an IRS Certifying Acceptance Agent. This guide is general information, not legal or tax advice, and rules can change. Last reviewed in November 2026.
Quick questions, answered
Short, direct answers. If yours is not here, NIA or our team will help.
Ask on WhatsAppDo Delaware LLCs file an annual report?
No. LLCs only pay the annual tax. Delaware corporations file an annual report and pay franchise tax by March 1.
Does a Delaware LLC with no income still pay the tax?
Yes. The tax is a flat amount and does not depend on income.
When is the Delaware LLC tax due?
By June 1 each year, for the previous calendar year.
Did the Delaware formation fee change too?
The same law changed several other state fees from August 1, 2026. The exact state fee is confirmed at checkout.
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