Delaware LLC annual filing requirements
Delaware LLCs have a simple annual compliance requirement compared to many states. In most cases, you do not file an annual report for a Delaware LLC, but you must pay the annual Delaware LLC tax. Below is a skimmable guide to what to file, when it’s due, and where to confirm details on official state sites.
Summary (table)
| Item | Who | When | Cost | Penalties | Official Source |
|---|---|---|---|---|---|
| Annual LLC Tax (Franchise Tax for LLCs) | All Delaware LLCs (including single-member LLCs), unless exempt | Due annually (commonly due June 1 for Delaware LLCs) | Check official state source | Late penalties and interest may apply; risk of loss of good standing | https://corp.delaware.gov/frtax/ |
| Annual report | Delaware LLCs | Generally not required for Delaware LLCs | N/A | N/A | https://corp.delaware.gov/ |
| Maintain registered agent + current address | All Delaware LLCs | Ongoing | Varies (registered agent services set their own pricing) | May lead to administrative issues, service of process problems, or loss of good standing | https://corp.delaware.gov/agent/ |
What you must file
- Pay the Delaware LLC annual tax (often referred to on Delaware’s site as an LLC franchise tax payment).
- No annual report is generally required for Delaware LLCs (annual reports are commonly required for Delaware corporations, and some other entity types).
- Keep a registered agent in Delaware and keep your agent information current.
Related filings (other states):
- California LLC annual filing requirements
- Florida LLC annual filing requirements
- New York LLC annual filing requirements
Deadlines
- Delaware LLC annual tax due date: Check official state source. (Delaware commonly lists June 1 for LLC annual tax payments.)
- Frequency: Annual.
- If your LLC is newly formed or reinstated: Confirm timing with Delaware’s official guidance to avoid missing the first required payment.
Fees
- Annual Delaware LLC tax amount: Check official state source.
- Online payment processing: Check official state source (if applicable).
- Registered agent fees: Set by the provider (not a state fee).
Penalties if late
- Late penalties and interest: Delaware may assess a penalty and interest for late payment. Check official state source for current amounts and calculation.
- Loss of good standing: Falling behind can affect your ability to obtain a Certificate of Good Standing, register in other states, or complete banking/licensing tasks that require proof of active status.
- Potential administrative consequences: Extended noncompliance can lead to additional enforcement steps. Check official state source for details.
Official source links
- Delaware Division of Corporations (main site): https://corp.delaware.gov/
- Franchise Tax / Annual Tax information: https://corp.delaware.gov/frtax/
- Registered Agents information: https://corp.delaware.gov/agent/
- Entity search (status look-up): https://icis.corp.delaware.gov/ecorp/entitysearch/namesearch.aspx
FAQ (5)
1) Does a Delaware LLC have to file an annual report?
In general, Delaware LLCs do not file an annual report. Delaware LLCs typically must instead pay an annual LLC tax. Confirm your specific entity type on Delaware’s official site.
2) What is the Delaware LLC annual tax and how do I pay it?
Delaware requires LLCs to pay an annual tax (often described as franchise tax for LLCs). Payment is typically made through Delaware’s Division of Corporations systems. Check official state source for current payment options.
3) When is the Delaware LLC annual tax due?
Delaware commonly lists a June 1 due date for LLC annual tax payments. Always confirm your due date on the Delaware Division of Corporations site.
4) What happens if I miss the deadline?
Delaware may assess penalty and interest, and your LLC may lose good standing until you catch up. Check official state source for the current penalty/interest amounts.
5) If I don’t do business in Delaware, do I still have to pay?
If your LLC is formed in Delaware (a Delaware domestic LLC), you generally still must meet Delaware’s annual tax requirement even if you operate primarily elsewhere. For foreign LLCs registered in Delaware, confirm requirements with Delaware’s official guidance.
Next step
Many owners use registered agents or filing services to avoid late fees and penalties.
Legal disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. Requirements, fees, and due dates can change, and your situation may differ based on your entity type and activities. For the most accurate and current information, consult the Delaware Division of Corporations and/or a qualified attorney or tax professional.