Delaware LLC formation guide › Annual report
Delaware LLC Annual Report (2026): Deadline, Fee and Penalty
Last verified 2026-06-28 · every figure is sourced below
Delaware does not require LLCs to file an annual report. However, every Delaware LLC still owes the state's $300 annual entity tax.
| Item | Value | Official form | Source |
|---|---|---|---|
| Annual report fee | Delaware LLCs file no annual report (they owe the flat annual franchise tax instead) | — | — |
| Deadline | no annual report; the $300 franchise tax is due June 1 | — | — |
| Frequency | None — Delaware LLCs file no annual report | — | official source |
| Reinstatement penalty (if dissolved) | Delaware revives a cancelled LLC (revival ~$220) plus all back taxes/penalties; not cleanly machine-readable from the multi-column fee table | — | — |
| State entity / franchise tax | $300.00 flat $300 annual LLC franchise tax, due June 1; $200 late penalty + 1.5%/month interest |
— | official source · 6 Del. C. §18-1107 |
| Total annual cost (state) | $300.00 sum of annual_report_fee + state_annual_tax_min (excludes unavailable: annual_report_fee) |
— | calculated |
Frequently asked questions
Does a Delaware LLC have to file an annual report?
No. Delaware does not require LLCs to file an annual report. However, the LLC still owes the state's $300 annual entity tax.