Delaware LLC annual requirements
Delaware is one of the few states with no standard annual report for LLCs. There are still yearly obligations — this page lists exactly what applies and how to stay in good standing.
Delaware at a glance
Does Delaware require an annual report for LLCs?
No standard annual report is filed with the Delaware Division of Corporations for LLCs. No annual report. Flat annual LLC tax is $400 per the Division of Corporations (raised from the long-standing $300); $200 late penalty plus 1.5%/month interest. This is a tax, not a report fee. Key date: Annual tax due on or before June 1.
Delaware corporations are different
Corporations in Delaware file the Annual Franchise Tax Report (Annual, $50.00 and up), due on or before March 1 each year (online only). $50 report filing fee PLUS franchise tax: minimum $175 (Authorized Shares method) or $400 (Assumed Par Value Capital method); max $200,000 ($250,000 large corporate filers).
Other ongoing requirements for a Delaware LLC
- Annual franchise tax: $400 flat — Required every year by 1 June.
- Late franchise tax penalty: $200 plus 1.5% interest a month — Only if paid late.
- Registered agent: keep a Delaware registered agent on file at all times. See Delaware registered agent rules.
- Federal taxes: file your federal return every year; single-member LLCs owned by non-US residents also file Form 5472 with a pro-forma 1120.
- Licences and sales tax: renew any state or local licence and file sales-tax returns on the schedule your registration sets.
Keep your Delaware LLC in good standing
Incofile tracks every Delaware filing in your client portal, reminds you ahead of time and files on request — so you can focus on the business.
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Delaware annual report — frequently asked questions
When is the Delaware LLC annual report due?
Delaware does not require a standard annual report for LLCs. No annual report. Flat annual LLC tax is $400 per the Division of Corporations (raised from the long-standing $300); $200 late penalty plus 1.5%/month interest. This is a tax, not a report fee.
How much is the Delaware annual report fee?
There is no annual report fee because Delaware does not require the report for LLCs. No annual report. Flat annual LLC tax is $400 per the Division of Corporations (raised from the long-standing $300); $200 late penalty plus 1.5%/month interest. This is a tax, not a report fee.
What happens if I file the Delaware annual report late?
Flat annual LLC tax is $400 per the Division of Corporations (raised from the long-standing $300); $200 late penalty plus 1. Filing on time is far cheaper than reinstating a dissolved company.
Who files the annual report — me or Incofile?
Either. You can file directly with the Delaware Division of Corporations, or order Incofile's annual report filing and we prepare it, confirm the details with you, file it and store the confirmation in your client portal.
Is the annual report the same as my tax return?
No. The annual report keeps your company's record current with the state (addresses, agent, officers). Federal and state tax returns are separate filings with the IRS and the state revenue department.
Is it different for a Delaware corporation?
Yes. Delaware corporations file the Annual Franchise Tax Report (annual, $50.00 and up). Due: On or before March 1 each year (online only).