How much is the Delaware LLC annual tax in 2026?

Delaware raised the recurring alternative-entity tax from $300 to $400, effective for the 2026 calendar year. The current text of Del. Code tit. 6, §18-1107 states the $400 annual tax for domestic LLCs and foreign LLCs registered in Delaware; the payment remains due June 1 following the close of the calendar year, and LLCs still file no annual report.

Be aware that some Division of Corporations summary pages lagged the statute and still displayed the former $300 figure after the increase. The statute and the entity's live state payment notice control. Because the payment covers the calendar year just closed, the first $400 bill arrives for June 1, 2027; the June 1, 2026 payment was the 2025 tax at $300.

Delaware's recurring LLC compliance burden is still a flat annual tax — not an annual report plus tax combination like many other states. A Delaware LLC owes the $400 flat regardless of whether it has Delaware-source income, operating revenue, or any business activity at all. (Reviewed 2026-08-13.)