What is the annual fee for an LLC in Delaware?

Delaware LLCs must pay a $300 annual franchise tax, due June 1 each year, beginning the year after formation under 6 Del. C. § 18-1107. This flat fee applies to all domestic and foreign LLCs operating in Delaware. Series LLCs incur an additional $75 per registered series. No annual report filing is required—only the tax payment.

Payment Details

File and pay online through the Delaware Division of Revenue at https://revenue.delaware.gov/. The $300 tax is a flat fee with no graduated rates or revenue thresholds—all LLCs pay the same amount regardless of income or business size.

First Payment Due: June 1 of the year following your LLC's formation date.

Recurring Payments: June 1 every year thereafter for as long as your LLC remains active.

Late Payment Penalties

Missing the June 1 deadline triggers immediate consequences:

$200 flat penalty plus 1.5% monthly interest on both the tax and penalty
No grace period—penalties apply immediately after June 1
Automatic dissolution if the annual tax remains unpaid for three consecutive years (6 Del. C. § 18-1108)

A six-month delay generates approximately $27 in interest plus the $200 penalty. Longer delays compound significantly and risk involuntary dissolution, which terminates your LLC entirely.

Reinstatement After Dissolution

If your LLC is dissolved for nonpayment, file a Certificate of Revival with the Delaware Division of Corporations and pay all delinquent annual taxes plus accumulated penalties and interest to restore your LLC's legal status.

Series LLCs

Each registered series within your LLC costs an additional $75 annually. This applies on top of the base $300 franchise tax.

Other Delaware Tax Obligations

The $300 franchise tax is separate from other Delaware taxes:

State Income Tax: Graduated rates (2.2%–6.6%) pass through to members on Delaware-source income
Gross Receipts Tax: Applies to businesses operating in Delaware (approximately 0.0945%–1.9914% depending on industry)
Federal Taxes: Single-member LLCs file Schedule C; multi-member LLCs file Form 1065

This is general information, not legal advice.