Delaware LLC annual tax due date: June 1, no annual report, and a fast late penalty
The key Delaware LLC date is June 1. That is when the yearly Delaware LLC tax is due. Delaware does not require an LLC annual report, but it does require the annual tax payment. If you miss the date, the state adds a $200 penalty and 1.5% interest per month on the tax and penalty.
The clean answer first
If your business is a Delaware LLC, the annual state deadline to remember is June 1. The Delaware Division of Corporations says LLCs, LPs, and GPs are not required to file annual franchise tax reports, but they must pay the $400 yearly tax on or before June 1.
That single sentence clears up most of the confusion. Delaware corporations have a report. Delaware LLCs generally do not. LLCs just need to pay the annual tax on time.
What Delaware requires each year
| Delaware LLC annual item | Rule |
|---|---|
| Annual report | No annual report required for LLCs |
| Annual LLC tax | $400 |
| Due date | On or before June 1 |
| Late penalty | $200 |
| Interest | 1.5% per month on tax and penalty |
| Who owes it | Domestic and foreign LLCs formed or registered in Delaware |
Why the due date matters more than the form question
Many owners spend time asking whether there is a Delaware LLC annual report and miss the more important point: there is a hard annual payment deadline either way. Even if there is no report form, the state still expects the tax by June 1.
That makes Delaware simple on paper but easy to overlook in real life. There is less paperwork, so owners assume there is less urgency. The state does not see it that way.
Delaware says LLCs do not file an annual report, but they must pay the $400 yearly tax on or before June 1.
Who owes the tax
The Division of Corporations says all domestic and foreign LLCs formed or registered in Delaware are required to pay the annual tax. It also says annual taxes are assessed if the entity is active in the Division's records at any time during January 1 through December 31 of the current tax year.
So the state is not asking whether the LLC made money. It is looking at whether the LLC existed as an active Delaware record.
What happens if you pay late
The official instructions say failure to pay the required annual taxes results in a $200 penalty plus 1.5% interest per month on the tax and penalty. That is why the June 1 date matters more than most founders expect. A simple missed reminder can turn a fixed compliance cost into a larger and growing bill.
Delaware also says there is no proration on alternative entity taxes. In plain English, there is not much room for partial-year thinking here.
How owners usually handle it
Most owners pay online through the Delaware Division of Corporations tax portal. Delaware accepts ACH and major credit cards. The page also notes that the application is available daily between 8:00 am and 11:45 pm Eastern Time.
The practical habit is simple: set a reminder in May, pay before June 1, save the confirmation, and move on.
Why Delaware still trips people up
Delaware is popular enough that founders read a lot of mixed advice meant for both corporations and LLCs. Once those two entity types get blended together, people start looking for an annual report that does not exist for LLCs and miss the tax deadline that does.
The state's own rule is much cleaner than most internet summaries: no LLC annual report, yes LLC annual tax, due June 1.
Bottom line
The Delaware LLC annual tax due date is June 1. The annual tax is $400. Delaware does not require an annual report for LLCs, but it does impose a $200 late penalty and 1.5% monthly interest if you miss the payment. So if you only remember one Delaware LLC compliance date, make it June 1.