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Franchise Tax

Delaware LLC, LP, and GP annual tax

For Delaware LLCs, LPs, and GPs, the recurring state obligation is usually an annual tax payment rather than a corporate-style annual report.

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What Delaware requires for alternative entities

  • Delaware LLCs, limited partnerships, and general partnerships owe a $300 annual tax.
  • Delaware says these entities do not file an annual report with that tax payment.
  • The tax is due by June 1 each year.

Late-payment consequences

  • Missing the June 1 deadline adds a $200 penalty.
  • Delaware also adds interest at 1.5 percent per month on the unpaid balance.

Operational note

This lane is separate from Delaware's corporate annual report process. If a small business owner formed a Delaware LLC because an advisor suggested it, this June 1 tax obligation is often the filing that gets missed first.

Also check

This guide only covers the state record. Use Delaware corporate annual report and franchise tax next to check the county, city, and municipal layer that can still create risk.

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What you may need to file

Filing variants broken out in plain terms

Some guides cover more than one obligation or entity class. These cards separate the filing variants so it is easier to see what applies.

Annual Tax

Delaware LLC, LP, and GP annual tax

  • Entities: Domestic and foreign LLCs, Limited partnerships, General partnerships
  • Frequency: annual
  • Due rule: Due June 1 each year.
  • Fee: $300.00 annual tax.
  • Method: Pay online with the Delaware Division of Corporations.

Alternative entities do not file an annual report for this obligation; they pay the annual tax only.

Key requirements

  • Annual report rule: LLCs, LPs, and GPs are not required to file an annual franchise-tax report with the Division of Corporations.
  • Penalty signal: Failure to pay results in a $200 penalty plus 1.5% interest per month on tax and penalty.