Delaware Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Delaware Department of State, Division of Corporations and other official sources listed below

Short answer: Delaware LLCs file no annual report, but they owe the Annual LLC tax (Alternative Entity Tax) ($400 per year starting with tax year 2026, due on or before June 1 each year for the prior calendar year). Corporations: annual report and franchise tax must be received no later than March 1 each year (for the prior calendar year). Electronic filing is mandatory for domestic corporations, fee $50.

Delaware annual report due date calculator

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Delaware · LLC

No annual report required — Delaware LLCs file no annual report. They must pay the annual LLC tax on or before June 1 for the prior calendar year (listed separately).

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 4 official sources: [1] corp.delaware.gov [2] legis.delaware.gov [3] delcode.delaware.gov [4] corpfiles.delaware.gov

Delaware LLC

No annual or biennial report is required. Delaware LLCs file no annual report. They must pay the annual LLC tax on or before June 1 for the prior calendar year (listed separately).

Sources: [1] corp.delaware.gov · [2] legis.delaware.gov · [3] delcode.delaware.gov · [4] corpfiles.delaware.gov

Delaware corporation: Annual Franchise Tax Report

Due: Annual report and franchise tax must be received no later than March 1 each year (for the prior calendar year). Electronic filing is mandatory for domestic corporations
How often: Every year
First report: March 1 of the calendar year after incorporation
Filing window: Notices are sent to registered agents in December; filing opens January 1
State fee: $50 — The $50 annual report filing fee is paid together with the franchise tax in one filing. Franchise tax: minimum $175 (Authorized Shares method) or $400 (Assumed Par Value Capital method); maximum $200,000 ($250,000 for Large Corporate Filers). Corporations owing $5,000 or more pay quarterly estimates: 40% June 1, 20% September 1, 20% December 1, remainder March 1
Late fee: $200 penalty for not filing a completed annual report by March 1, plus 1.5% interest per month on unpaid tax
Dissolution: If a corporation neglects or refuses for 1 year to pay franchise tax or to file a complete annual franchise tax report, its charter becomes void (8 Del. C. 510)
Reinstatement: Certificate of Revival/Renewal: $189 filing fee plus all taxes, penalties and interest and the delinquent annual reports (Division fee schedule revised Aug 1, 2026; 8 Del. C. 312)

Sources: [1] corp.delaware.gov · [2] delcode.delaware.gov · [3] corpfiles.delaware.gov

Delaware nonprofit corporation: Annual Franchise Tax Report (exempt domestic corporation)

Due: Annual report due by March 1 each year; exempt corporations pay no franchise tax
How often: Every year
First report: March 1 of the year after incorporation
State fee: $25 — Annual report filing fee for exempt domestic corporations
Late fee: None stated by the state
Reinstatement: Revival (exempt): $5 filing fee (fee schedule)

Sources: [1] corp.delaware.gov · [2] corpfiles.delaware.gov

Delaware franchise, privilege and minimum taxes

Annual LLC tax (Alternative Entity Tax) (Delaware Division of Corporations) — $400 per year starting with tax year 2026 (first due June 1, 2027); $300 for tax year 2025 and earlier. Flat, not prorated, owed for any year the LLC is active on the records. Due: On or before June 1 each year for the prior calendar year.

Foreign (out-of-state) LLCs and corporations registered in Delaware

LLC: Foreign LLCs registered in Delaware pay the same annual tax ($400 from tax year 2026) by June 1; no report
Corporation: Foreign corporations file an annual report by June 30; fee $250. Penalty for not filing: $250 per the Division's page (HB 400 as introduced shows $200; Division page says $250)

Good to know

HB 400 (153rd General Assembly) raised the LLC/LP/GP annual tax from $300 to $400 effective January 1, 2026 (tax year 2026, payable June 1, 2027) and raised many filing fees effective August 1, 2026.
Corporations: annual report + franchise tax due March 1. LLCs: no report, $400 tax due June 1.
Delaware warns about deceptive solicitations (e.g., 'Corporate Records Service' asking $125); the state does not require corporate minutes to be filed.

Delaware annual report FAQ

When is the Delaware LLC annual report due?

Delaware does not require LLCs to file an annual or biennial report. LLCs may still owe: Annual LLC tax (Alternative Entity Tax) (On or before June 1 each year for the prior calendar year).

How much is the Delaware annual report fee?

LLC: No report. Corporation: $50 (The $50 annual report filing fee is paid together with the franchise tax in one filing. Franchise tax: minimum $175 (Authorized Shares method) or $400 (Assumed Par Value Capital method); maximum $200,000 ($250,000 for Large Corporate Filers). Corporations owing $5,000 or more pay quarterly estimates: 40% June 1, 20% September 1, 20% December 1, remainder March 1). Nonprofit corporation: $25. These are state fees; portal or card fees may apply.

What happens if I file my Delaware annual report late?

Corporations: $200 penalty for not filing a completed annual report by March 1, plus 1.5% interest per month on unpaid tax.

Where do I file the Delaware annual report?

With the Delaware Department of State, Division of Corporations, online at corp.delaware.gov/paytaxes/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Delaware Department of State, Division of Corporations before filing.