Business License Guide

LLC compliance · Annual reports · 2026

Delaware LLC Annual Report Requirements: $300 Annual Tax Due June 1 & Late Penalty

Delaware LLCs do not file an annual report. They must pay a $300 annual LLC tax by June 1 each year to remain in good standing.

Last verified: 2026-05-08 Official state sources linked below

Frequency

Annual tax; no LLC annual report

Due date

June 1 each year

State fee

$300 annual LLC tax

Late penalty

$200 penalty plus 1.5% monthly interest on tax and penalty

Delaware LLC annual report due date, fee, and penalty

Deadline and frequency
June 1 each year · Annual tax; no LLC annual report
Filing fee and payment
$300 annual LLC tax · Delaware Division of Corporations online tax portal; ACH debit is required for transactions over $5,000 and major credit cards are accepted
Late penalty amount and effective date
$200 penalty plus 1.5% monthly interest on tax and penalty · After the June 1 annual tax due date
Good standing impact
Failure to pay annual tax can move the LLC out of good standing and require revival before certain filings, transactions, or certificates can proceed.
Reinstatement process
Contact the Franchise Tax Section to determine annual taxes due, pay all back taxes, penalties, and interest, and file the Delaware LLC Certificate of Revival with the Division of Corporations if the entity status requires revival.
Registered agent notice
Delaware requires LLCs to maintain a Delaware registered agent. The Division warns that legitimate annual tax communications should come from the state or the entity's Delaware registered agent.

How to stay in good standing in Delaware

Compare annual report rules

California

Within 90 days after registration, then every two years during the six-month window ending in the registration month · $20 Statement of Information fee

Texas

May 15 each year, or the next business day if May 15 is a weekend or legal holiday · $0 separate report fee; franchise tax may apply if revenue exceeds the no-tax-due threshold

New York

During the calendar month of the LLC's original Articles of Organization or Application for Authority, every two years · $9 filing fee

Florida

January 1 through May 1 each year; annual reports are due by the third Friday in September to avoid administrative dissolution · $138.75 on-time annual report; $538.75 if received after May 1

Wyoming

On or before the first day of the month of organization each year; the first report is due on the first anniversary · $60 minimum or $0.0002 times Wyoming assets, whichever is greater

Illinois

Before the first day of the LLC's anniversary month each year · $75 annual report fee

Pennsylvania

September 30 each year for LLC annual reports, with the first annual report due the year after formation or foreign registration · $7 annual report fee

Ohio

No Secretary of State annual report deadline for standard Ohio LLCs; CAT registration and filing deadlines depend on taxable gross receipts · $0 annual report fee for standard LLCs

Michigan

February 15 each year, except an LLC formed or qualified after September 30 generally skips the immediately following February 15 filing · $25 annual statement fee

New Jersey

By the end of the LLC's anniversary month each year · $75 annual report fee, plus online processing charges shown by the portal

Virginia

By the last day of the month in which the LLC was organized or registered to do business in Virginia · $50 annual registration fee

Registered agent and formation service add-ons

Registered agent service with compliance reminders

A commercial registered agent can receive legal mail and send recurring filing reminders. Some providers also offer an annual report filing add-on for an extra fee.

Compare registered agent services

Formation service compliance packages

LLC formation services often bundle registered agent service, dashboard reminders, and optional annual report filing. Useful if you do not want to track state deadlines yourself.

Compare LLC formation services

Delaware LLC annual report questions

Does a Delaware LLC file an annual report?

No. Delaware says LLCs, limited partnerships, and general partnerships do not file an annual report, but they must pay the $300 annual tax.

What is the Delaware LLC annual report due date?

For LLCs, the relevant recurring deadline is the annual LLC tax due June 1 each year.

What is the late LLC annual report penalty in Delaware?

For Delaware LLC annual tax nonpayment, the penalty is $200 plus 1.5% interest per month on the tax and penalty.

How do I reinstate an LLC in Delaware?

Determine and pay all back annual taxes, penalties, and interest, then file the applicable LLC Certificate of Revival with the Division of Corporations if the LLC must be revived to good standing.

Is a registered agent required for Delaware LLC good standing?

Yes. Delaware LLCs must maintain a Delaware registered agent, and the state specifically warns owners to trust communications from the state or the entity's Delaware registered agent rather than third-party solicitations.

State filing portals and source documents

Last verified 2026-05-08.

Disclaimer: Informational only, not legal or tax advice. Annual report fees, penalties, and reinstatement procedures change; verify directly with the state before filing.