Delaware LLC annual tax: amount, June 1 deadline, and what to file

Delaware treats LLC annual obligations differently from domestic corporations. Delaware states that domestic LLCs do not file the corporation annual report, but they are required to pay an annual tax of $300. The payment is due on or before June 1 each year.

The corporation deadline is March 1, while the LLC annual tax deadline is June 1. A founder who copies a corporation checklist onto an LLC can therefore create the wrong calendar. The LLC tax also exists even when the entity has little or no operating activity, because it is tied to maintaining the Delaware entity rather than simply to operating profit.

Delaware currently states that late payment of the LLC annual tax carries a $200 penalty, with interest accruing on the tax and penalty at 1.5% per month. Keep the payment confirmation with the entity's annual compliance records.

Paying the Delaware LLC annual tax does not replace federal income-tax filing, state income or franchise taxes elsewhere, sales-tax registrations, payroll filings, registered-agent fees, local licensing, or foreign qualification in states where the LLC is doing business. Those obligations depend on the LLC's tax classification and operating footprint.