taxesUpdated 2026-04-01
Does Delaware Tax LLC Income at the State Level?
Yes. Delaware taxes pass-through LLC income at the owner level, and the current profile lists a headline rate of 2.2% to 6.6%.
What the Current State Tax Profile Shows
Pass-through income is generally reported by the owners.
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.