Does Delaware Impose a Franchise, Margin, Gross Receipts, or Minimum Business Tax on LLCs?

Yes. Delaware imposes a separate business tax on LLCs beyond ordinary pass-through treatment.

What the Current State Tax Profile Shows

Franchise Tax (llc): $300 flat annual tax for domestic and foreign LLCs; Delaware corporations use a separate franchise tax computation. Due: June 1.

• Gross Receipts Tax (all businesses): Gross receipts tax can apply to Delaware businesses even though Delaware has no retail sales tax.

Why This Matters for LLC Owners

LLC owners often look only at federal pass-through treatment and miss the separate state layer. The checked-in tax profile for Delaware is meant to reduce that risk by keeping the rate, election, registration, and source-link details in structured JSON that can be refreshed later.

Official Sources

• Delaware personal income tax forms page
• Delaware corporate income tax FAQs
• Delaware annual report and tax instructions
• Delaware gross receipts tax FAQs