Delaware annual franchise tax report and LLC annual tax
Delaware runs two clocks. Corporations file an annual franchise tax report and pay franchise tax by March 1. LLCs, LPs and GPs file no annual report at all; they pay an annual tax by June 1. Both go to the Division of Corporations.
Checked against the Delaware Department of State, Division of Corporations and the statutes below, November 2026.
- What Delaware calls it
- Corporations: annual franchise tax report. LLCs: annual tax
- Due
- Corporations March 1; LLCs June 1
- Filed with
- Division of Corporations
- How
- Corporations file online; LLCs pay the Division
Who has to file the Delaware annual franchise tax report or annual tax?
LLCs, LPs and GPs
Every Delaware LLC, and every foreign LLC registered in Delaware, pays an annual tax under 6 Del. C. § 18-1107 by June 1 of the year after the calendar year closes. There is no annual report to file. The Secretary of State mails a tax statement to each LLC in care of its registered agent at least 60 days before June 1.
Corporations
Every Delaware corporation makes an annual franchise tax report to the Secretary of State on or before March 1 under 8 Del. C. § 502, signed by an officer or director, and pays franchise tax computed by the Authorized Shares Method or the Assumed Par Value Capital Method. Foreign corporations file by June 30.
The corporate report states, among other things, the registered office, the registered agent, the nature of the business and the principal place of business. The LLC tax carries no report: the payment is the filing.
When is it due?
Corporations: on or before March 1 every year. LLCs, LPs and GPs: June 1 every year. A portfolio that holds both a Delaware corporation and a Delaware LLC has two Delaware dates three months apart.
Where is it filed?
Both are handled by the Delaware Department of State, Division of Corporations; corporations file the annual franchise tax report online. The annual tax statement for LLCs is mailed to the registered agent, so the agent on record has to forward it.
What happens if the Delaware annual franchise tax report or annual tax is late?
For an LLC, an unpaid annual tax bears a late penalty and monthly interest, and the LLC ceases to be in good standing. If the tax stays unpaid for three years, its certificate of formation is canceled. A corporation that goes one year without paying franchise tax or filing a complete annual franchise tax report has its charter declared void, and its powers become inoperative until it is revived.
Already past the deadline? See how to reinstate a Delaware LLC: the status Delaware uses, the filing that brings the entity back and the time limit.
How does LLCity file the Delaware annual franchise tax report or annual tax?
We file it for you, entity by entity, and keep the next date on your schedule. State fees are confirmed with you before anything is filed.
We split your Delaware entities into corporations on the March 1 clock and LLCs, LPs and GPs on the June 1 clock.
For corporations, we collect the share and asset information the franchise tax calculation needs and confirm which method gives the lower figure before filing.
When we are your Delaware registered agent, the June 1 tax statements for your LLCs come to us, and we act on them rather than let them sit unopened.
We file and pay each one with the Division of Corporations and send you the confirmation.
Several Delaware entities?
Delaware is where many multi-entity structures sit: a parent corporation with several LLCs beneath it. That mix means two Delaware deadlines and two calculations each year, which we keep on the same schedule as your other states.
What else recurs in Delaware?
Every recurring Delaware filing on our compliance calendar, labelled by the entity it belongs to. Fees are set by the state and confirmed with you before anything is filed.
| Filing | When |
|---|---|
| Annual tax — LLCs, LPs and GPs | Due June 1 every year. Delaware LLCs, LPs and GPs file no annual report at all |
| Annual report and franchise tax — corporations | Due on or before March 1 every year; foreign corporations file by June 30 |
Delaware annual franchise tax report or annual tax questions
Do Delaware LLCs file an annual report?
No. Delaware LLCs, LPs and GPs file no annual report. They pay an annual tax to the Division of Corporations by June 1 every year.
When is the Delaware annual franchise tax report due?
Delaware corporations file the annual franchise tax report and pay franchise tax on or before March 1 every year. Foreign corporations file by June 30.
What happens if a Delaware LLC does not pay its annual tax?
A late penalty and monthly interest apply and the LLC ceases to be in good standing. After three years unpaid, its certificate of formation is canceled.
What happens if a Delaware corporation misses its franchise tax report?
After one year without paying franchise tax or filing a complete annual franchise tax report, the corporation’s charter is void until it is revived.
Sources
- Delaware Code Online (Delaware Legislative Council)— 6 Del. C. §§ 18-1107, 18-1108 (LLC annual tax; cancellation) (checked 2026-11-12)
- Delaware Code Online (Delaware Legislative Council)— 8 Del. C. §§ 502, 510 (annual franchise tax report; void charter) (checked 2026-11-12)
- Delaware Division of Corporations— Annual report and tax information (checked August 2026)
Last reviewed November 2026 against the Delaware Department of State, Division of Corporations and the statutes above. Not legal or tax advice: the filing office has the final word on your entity.
Delaware
Hand us every Delaware annual franchise tax report or annual tax
Send us the list of entities. We confirm each one’s status with the Division of Corporations, file on schedule and track the next date. Quotes are custom to your portfolio of entities and states, and most are same-day.