State Compliance Pack

Delaware

Region:

Delaware skips the traditional annual report in favor of a flat $300 Annual LLC Tax due every June 1, regardless of business activity.

Compliance Snapshot

Annual / Periodic Report Not Required (Due: Not applicable: Delaware LLCs do not file a traditional annual report)
Report Fee None (VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

Delaware LLCs owe a flat $300 Annual LLC Tax due by June 1 each year, regardless of income, activity, or whether the LLC does business in Delaware. Late payment incurs a $200 penalty plus 1.5% monthly interest.

Registered Agent Required by state law
Sales / Use Tax Registration N/A
State Income Tax Delaware has no state sales tax. LLCs with no Delaware-source income generally owe no Delaware income tax beyond the flat Annual LLC Tax.
Official Business Portal Visit Portal ↗

Additional Notes

Flat tax, no report: Instead of an annual report, Delaware charges a flat $300 Annual LLC Tax every year by June 1. Mark this date, since there’s no separate “report reminder” from the state.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.