Delaware deadlines: annual franchise tax for LLCs, annual report & franchise tax for corporations

June 1, every year. June 1 every year - each tax year is paid by June 1 of the following year. First due June 1 of the year after formation, covering the formation year in full - the tax is not prorated for a partial year.

$300 through tax year 2025; $400 from tax year 2026 (first payable June 1, 2027).

$200 penalty plus 1.5% monthly interest; formation cancelled after 3 years. A $200 penalty plus 1.5 percent monthly interest, with immediate loss of good standing while unpaid. If the tax goes unpaid for 3 years, the certificate of formation is cancelled.

March 1, every year. March 1 each year; the report and the tax are filed together, with no extensions. Corporations owing $5,000 or more pay in quarterly estimated installments instead. First report and tax due March 1 of the year after incorporation, covering the partial formation year.

$50 annual report fee, plus franchise tax under whichever of two methods yields the lower bill - the authorized shares method (minimum $175) or the assumed par value capital method (minimum $400), capped at $200,000 for most corporations.

$200 plus 1.5% monthly interest; charter voided after 1 year. $200 for failing to file and pay by March 1, plus 1.5% monthly interest on the unpaid tax and penalty. The charter is voided after a year of nonpayment.

No. Delaware LLCs file no annual report; that requirement belongs to corporations. An LLC's only recurring state obligation is the flat annual franchise tax, due June 1 every year.