This guide covers the deadline, the current fee, how to pay, what a missed payment costs, and the other tax dates that sit alongside it.
Key Takeaways
- The Delaware LLC tax for 2025 is due Monday, 1 June 2026.
- The annual tax is $400 flat, effective 1 January 2026.
- LLCs pay the tax but generally file no annual report.
- Late payment adds a $200 penalty plus 1.5% monthly interest.
- US federal and Australian obligations run separately from Delaware's.
Delaware LLC Tax Filing Deadline: What Is Due and When
What the Delaware LLC deadline covers
The annual tax keeps your LLC in good standing in Delaware. It applies whether the company earns millions or nothing, and whether it operates in Delaware or not.
It is a payment, not a corporate-style annual report. The Division of Corporations' instructions state that LLCs, LPs and GPs do not file an annual report. Skipping the report does not remove the tax.
Formation date and reporting-year considerations
The payment year and the liability year differ. Tax paid on 1 June 2026 relates to calendar year 2025.
- A newly formed or registered LLC makes its first payment on 1 June following its formation year.
- There is no proration, so an LLC formed in December pays the full amount.
- Cancelling an LLC early means paying the full tax for the cancellation year before the certificate is filed.
2026 deadline planning
The official payment application runs 8:00 am to 11:45 pm Eastern Time daily. The Division of Corporations' instructions do not state a weekend or holiday rollover. That point is moot for 2026, because 1 June falls on a Monday.
Australian owners should convert the time zone carefully. Eastern Time is many hours behind Australian eastern time, and a late evening payment in Sydney can land after the portal closes in Delaware.
Don't confuse this with the corporation deadline. Delaware corporations must file annual reports and pay franchise tax by 1 March. That date does not apply to LLCs.
How Much Does a Delaware LLC Pay? Annual Tax and Other Fees
Current annual Delaware LLC tax
Under 6 Del. C. Sec. 18-1107(b), the tax is $400 per year. An amendment (HB 400) takes effect 1 January 2026. Key points:
- It is a flat amount, not based on revenue or profit.
- Domestic LLCs and foreign LLCs registered in Delaware pay the same amount.
- The Delaware Division of Corporations general FAQ still shows $300. The amended Code and the dedicated payment instructions show $400, so budget $400.
Amounts are in US dollars. Australian owners should budget for the exchange rate and any bank fees on the conversion.
Series LLC and additional-entity charges
A series LLC pays more than the base tax:
- The LLC itself pays $400.
- Each registered series pays an additional $100, due on the same 1 June date.
- Protected series have no separate annual charge under the cited statute.
Check the status of every series in the Delaware portal rather than assuming they inherit the parent's payment.
Fees that are separate from the annual LLC tax
Paying the Delaware tax does not cover other costs:
- Registered-agent fees
- Formation, amendment and foreign-qualification charges
- Accounting and federal tax preparation fees
- Delaware business licence and any gross receipts tax, if you do business in the state
It also does not satisfy federal income-tax, information-reporting or withholding duties.
Late-payment and recovery costs
Missing the deadline triggers extra costs:
- $200 penalty for the LLC, or $50 for a registered series
- Interest at 1.5% for each month or part of a month until paid
- Revival filing of $220 for a domestic LLC if the account stays delinquent, plus arrears, penalties and interest
How to File and Pay Delaware LLC Tax Online
Use the official Delaware payment portal
- Open the Pay LLC/LP/GP Taxes page linked from the Division of Corporations instructions.
- Enter your Business Entity File Number (up to 9 digits). A business-name search helps if you don't have it.
- Review the amount due.
- Submit payment.
- Save the confirmation.
Use only the official Delaware site or a verified authorised service. Confirm the payment applies to the right entity and year.
Payment methods and processing timing
The portal accepts ACH debit (online cheque) plus Visa, Mastercard, American Express and Discover. ACH debit is required for transactions over $5,000, which matters if you're paying for several entities at once. Delaware's instructions do not list a specific card fee, so check the checkout screen before you confirm.
Pay days ahead of the deadline. Overseas banks, card authorisation holds and the Eastern Time cut-off all create risk.
Checking the balance and payment status
Delaware's paid online status service costs $10, or $20 with tax and history information. The $20 version returns entity status, the last five filings, franchise-tax assessment and tax due. That service covers filing history, not a payment-by-payment ledger.
Keep the receipt, transaction reference, payment date, entity number and confirmation email. Online status is not an official certificate. A short-form Certificate of Status costs $50 and a long-form Certificate of Good Standing costs $175.
Support for international owners
Non-US owners get no exemption. They often need help gathering entity details, paying from overseas accounts and lining up Delaware, US federal and home-country reporting.
VJM Global supports foreign-owned businesses with accounting and tax-compliance coordination, and has served 500+ American business owners. Legal and registered-agent questions belong with a Delaware professional.
What Happens If You Miss the June 1 Deadline?
Immediate financial consequences
The $200 penalty becomes part of the tax, and interest of 1.5% per month accrues on both tax and penalty. Paying soon after the deadline limits the accrual. Delaware does not promise to waive charges.
Good-standing and business consequences
Non-payment costs a domestic LLC its good standing, which can block a certificate of good standing and complicate banking, financing, contracts and foreign qualification. The consequences differ by status:
- Loss of good standing: immediate on non-payment, restored by paying tax, penalties and interest.
- Foreign LLC: ceases to be registered in Delaware, with restoration on payment for each unpaid year.
- Domestic LLC cancellation: after three years of unpaid tax, the certificate is cancelled on the third anniversary of the due date.
Steps to correct a missed payment
- Check the official balance for tax, penalty and interest owed.
- Pay the tax, penalty and interest in full.
- Confirm the payment has posted to your account.
- If the LLC was cancelled, file a certificate of revival.
- Verify good standing is restored before you rely on it for banking or contracts.
Then set an annual calendar reminder for May and assign an owner, finance team or compliance provider.
Other Delaware and Federal Tax Deadlines LLC Owners Should Know
Delaware income tax versus annual franchise tax
The $400 payment is not an income tax return. Delaware income-tax classification follows federal classification.
Other Delaware obligations can include:
- An annual business licence when you do business in the state
- Gross receipts tax for some sellers of goods or services
- State returns for non-resident individuals only on Delaware-source income
Federal tax classification and filing dates
For the 2025 tax year, filed in 2026:
| Federal treatment | Due date | Extended |
|---|---|---|
| Partnership (Form 1065) | 16 March 2026 | 15 September 2026 |
| S corporation (Form 1120-S) | 16 March 2026 | 15 September 2026 |
| C corporation (Form 1120) | 15 April 2026 | 15 October 2026 |
| Disregarded, individual owner (Schedule C) | 15 April 2026 | 15 October 2026 |
An extension to file does not extend time to pay. S corporations cannot have non-resident alien shareholders.
Foreign-owned and multi-state LLCs
A single-member LLC wholly owned by a foreign person generally files Form 5472 with a pro forma Form 1120 when there are reportable transactions. Those transactions include owner contributions and distributions.
The initial penalty for failure is $25,000, with further $25,000 penalties for continued failure after IRS notice. Withholding forms such as 8804, 8805 and 1042-S may apply in some cases.
On beneficial ownership reporting, FinCEN's final rule exempts US-created entities, so a Delaware LLC with foreign owners is exempt. Foreign ownership is not foreign formation.
Australian owners also need to consider ATO rules. Residents must declare foreign income, and under Division 830 a US LLC may be treated as a partnership if the foreign-hybrid conditions are met. Treatment is conditional, so confirm classification with an adviser. This is general information, not individual tax advice.
Frequently Asked Questions
When is the Delaware LLC franchise tax filing and payment deadline?
Monday, 1 June 2026, for calendar year 2025. LLCs pay the tax by that date and generally file no corporation-style annual report.
How much is the annual Delaware franchise tax?
The LLC tax is $400 per year, effective 1 January 2026. Each registered series adds $100. The previous $300 rate no longer applies.
Does a Delaware LLC have to pay an annual franchise tax and file an annual report?
It must pay the annual tax but files no annual report. Corporations, by contrast, file an annual report and pay franchise tax by 1 March.
How do I pay my Delaware franchise tax and can I pay online?
Yes. Use the Pay LLC/LP/GP Taxes page with your Business Entity File Number, pay by ACH or card, and save the confirmation.
What are the tax due dates for Delaware LLCs and corporations in 2026?
LLCs pay by 1 June 2026. Corporations must file their annual report and pay franchise tax by 1 March 2026.
How can I check my Delaware franchise tax balance and payment status?
Use Delaware's online status service: $10 for status, $20 with tax and filing history. It shows tax due and good-standing status.
