What does my Delaware LLC owe the state in 2026?

Del. Code tit. 6, §18-1107 sets the annual tax for domestic and foreign LLCs (and LPs and GPs) registered in Delaware at $400, an increase from the long-standing $300. HB 400 §23 (85 Del. Laws c. 273, signed May 21, 2026) made that rate effective January 1, 2026.

The timing matters more than the number. §18-1107(b) makes the tax due and payable on June 1 *following the close of the calendar year*, so the $400 rate for calendar year 2026 is first payable on June 1, 2027 — the June 1, 2026 payment was the 2025 tax at $300. There is still no annual-report filing requirement for these entity types; some Division of Corporations summary pages lagged the statute after the increase, so rely on the statute and your live payment notice.

A Delaware LLC's recurring state obligation is simpler than most — one payment, one date — but missing it triggers state-level penalties and can lead to loss of good standing. (Reviewed 2026-09-02.)