A Delaware LLC has one yearly state payment: a flat annual tax. There is no annual report to file and no income tax at the state level for an LLC that does no business in Delaware. It is one of the easiest state obligations to keep, as long as the date is on your calendar. This guide covers the amount, the due date, how to pay from abroad, and the federal filings that sit beside it.
The facts at a glance
- Amount: $400 a year, flat, for every Delaware LLC. It was $300 for tax years through 2025.
- Due date: on or before June 1, for the year before.
- Annual report: none for an LLC.
- Late payment: a $200 penalty plus 1.5% interest per month on the tax and the penalty.
- Where to pay: online through the Delaware Division of Corporations.
Source: Delaware Division of Corporations, LLC/LP/GP Franchise Tax Instructions, checked October 2026. Delaware calls it a franchise tax; it is the same $400 annual LLC tax.
What the $400 is, and what it is not
The annual tax is the price of keeping your LLC on Delaware’s register. It does not depend on income, revenue, members or assets. A dormant LLC with $0 in the bank owes the same $400 as a busy one.
It is not an income tax. Delaware does not tax the profit of an LLC that does not do business in Delaware. Your federal income tax position is a separate question, explained in our guide to foreign-owned LLC taxes.
When it is due
Delaware assesses the tax for each calendar year an LLC is active on its records at any time from January 1 to December 31. The tax for that year is due on or before June 1 of the following year.
- Formed in March 2026 → tax for 2026 due June 1, 2027.
- Formed in December 2026 → still the full $400 for 2026, due June 1, 2027. Delaware does not prorate the tax.
- Every year after → $400 due each June 1.
Because there is no proration, forming a Delaware LLC in late December means paying a full year’s tax for a few days. If your start date is flexible, a January formation date gives you a whole year for the same $400.
How to pay from outside the US
You pay online on the Division of Corporations’ tax site. You need your LLC’s Delaware file number, which is on your Certificate of Formation.
- Open Delaware’s business entity tax payment page. It is open daily from 8:00 am to 11:45 pm Eastern Time.
- Enter the file number and confirm the LLC’s name.
- Pay by Visa, Mastercard, American Express or Discover, or by ACH debit from a US checking account. Payments over $5,000 must use ACH.
- Save the receipt. Banks and payment providers sometimes ask for proof that the LLC is in good standing.
A non-US card usually works for the card payment. Click submit once: Delaware warns that clicking several times can charge you several times.
If you pay late
Delaware adds a $200 penalty and then 1.5% interest per month on the tax and the penalty together. The LLC also stops being in good standing. That status matters more than the money: banks, Stripe and business partners can ask for a Certificate of Good Standing, and you cannot get one while the tax is unpaid.
If the tax stays unpaid for three years from its due date, the Delaware LLC Act cancels the LLC’s Certificate of Formation (6 Del. C. § 18-1108). A cancelled LLC can be revived by filing a certificate of revival and paying the taxes, penalties and interest owed, but it is far simpler to pay each June.
Watch out for look-alike letters
Delaware itself warns about deceptive mail and email that look like official tax or annual report notices but come from private companies selling services. Real reminders come from the State or from your Delaware registered agent. If a letter asks you to pay through a website that is not corp.delaware.gov, check before you pay.
Delaware LLC vs Delaware C-Corp
The two pay very different things, on different dates:
| Entity | Yearly state payment | Due date | Annual report |
|---|---|---|---|
| Delaware LLC | $400 flat annual tax | June 1 | Not required |
| Delaware C-Corp | $50 annual report fee plus franchise tax, $175 minimum | March 1 | Required |
A C-Corp’s franchise tax depends on its authorized shares and the method used to calculate it, so it can be much higher than the minimum. Source: Delaware Division of Corporations, Annual Report and Tax Instructions, checked October 2026.
How Delaware compares to Wyoming
Wyoming’s yearly charge is an annual report with a license tax of $60 minimum, due on the first day of your formation anniversary month. We cover it in our Wyoming annual report guide. If you are still choosing a state, the Wyoming vs Delaware page compares them side by side.
The federal filings run separately
Paying Delaware does nothing for the IRS. A Delaware LLC owned by one non-US person still files Form 5472 with a pro-forma Form 1120 every year, due April 15 for a calendar-year LLC, or October 15 with Form 7004 filed by the original date. That holds at $0 income. Our Form 5472 explained guide walks through it.
So a typical year for a foreign-owned Delaware LLC has two fixed dates: April 15 for the IRS and June 1 for Delaware. Our 2026 tax deadlines page puts the full calendar in one place.
FAQ
Do I pay Delaware tax if my LLC made no money?
Yes. The $400 annual tax applies to every Delaware LLC on the state’s records during the year, whatever its income.
Do I need to file an annual report for my Delaware LLC?
No. Delaware LLCs pay the annual tax only. Annual reports are for Delaware corporations.
Is the Delaware LLC tax deductible?
For a single-member LLC owned by a nonresident, a deduction only matters if you file Form 1040-NR to report US business income. If you do, state taxes paid by the business are generally a business expense.
Can I pay with a foreign credit card?
Delaware accepts Visa, Mastercard, American Express and Discover online. It does not say the card must be US-issued. ACH debit requires a US bank account and is mandatory above $5,000.
What if I want to close the LLC?
Pay the taxes due, then file a Certificate of Cancellation with Delaware. Closing also has a final federal filing. Our dissolution service handles the state and federal steps together.
With Full Compliance, we take care of the Delaware state compliance filing for you, together with your Form 5472 and bookkeeping, so June 1 and April 15 both happen on schedule. Formation Essentials keeps your registered agent and mailroom, so Delaware’s notices reach you, but the payment stays yours to make. See the yearly state amounts on our pricing page, or ask us which plan fits your LLC.
