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State guide · checked 14 October 2026

Delaware LLC annual tax for non-US owners

A Delaware LLC has one yearly state bill: a flat $300 tax due 1 June. There's no annual report to file. It's easy to forget because no one reminds you except your registered agent, and the penalties add up.

When it's due and how much

  • $300, the same for every LLC whatever its income or size.
  • Due 1 June each year, for the previous calendar year. An LLC formed in 2026 pays its first $300 by 1 June 2027.
  • No annual report: unlike Delaware corporations, LLCs just pay the tax.
  • A series LLC pays an extra $75 for each registered series.

How to pay

  1. Go to the Delaware Division of Corporations' pay taxes page.
  2. Enter your 7-digit Delaware file number. It's on your Certificate of Formation and on your registered agent's invoices.
  3. Pay the $300 online. If your card is declined, your registered agent can pay it for you, usually for a small fee.
  4. Save the receipt.

If you're late

  • 2 June: a $200 penalty, and the LLC is no longer in good standing.
  • Every month after: 1.5% interest on the tax and the penalty together.
  • Three years unpaid: the LLC is declared void on the state's records.

An LLC that isn't in good standing can't get a certificate of good standing, which banks and payment providers can ask for. A void LLC can be revived with a Certificate of Reinstatement, but only after paying every missed year's tax, penalty and interest.

One year paid twelve months late costs about $590 instead of $300 ($300 tax, $200 penalty and roughly $90 interest).

Have a Delaware corporation instead?

Corporations (for example, ones formed through Stripe Atlas) are different: an annual report and franchise tax are due 1 March, and the first bill can look like tens of thousands of dollars because Delaware defaults to the Authorized Shares method. Recalculating with the Assumed Par Value Capital method on the Delaware calculator usually brings it to about $400. The late penalty is also $200 plus 1.5% a month.

What else a foreign-owned Delaware LLC files

  • Form 5472 with a pro forma Form 1120 to the IRS by 15 April (15 October with a Form 7004 extension) for every year with money in or out between you and the LLC. Missing it costs $25,000. Form 5472 guide.
  • A registered agent in Delaware, all year.
  • No BOI report: US-formed LLCs no longer file one. Why.
  • No Delaware income tax return if the LLC does no business in Delaware.

Formed in Wyoming instead? Wyoming annual report guide.

Check everything my company owes

Sources: Delaware Division of Corporations; Wolters Kluwer CT Corporation, April 2026; Cogency Global. Read 14 October 2026.