A Delaware company: the $400 tax, report and agent
Keeping a Delaware company in 2026: the $400 LLC tax by 1 June, the corporate report and franchise tax by 1 March, penalties and the registered agent.
- A Delaware LLC pays an annual tax of $400 by 1 June and files no report.
- A corporation files a report for $50 by 1 March and pays franchise tax from $175 or $400 depending on the calculation method.
- The late penalty is $200 plus 1.5% a month. The state sends notices to registered agents.
- Pactors will find you a specialist free of charge to handle the payments and the agent.
Registering a Delaware company is a one-off; keeping it is yearly. Here are the payments to the state and the role of the registered agent, without whom the company cannot legally exist.
Annual payments
| LLC | Corporation | |
|---|---|---|
| What it pays | $400 tax | franchise tax and a $50 report fee |
| Deadline | by 1 June for the previous year | by 1 March |
| Report | none | an annual report, electronic only |
| Minimum tax | a flat $400 | $175 by authorised shares or $400 by assumed par value capital |
| Penalty | $200 plus 1.5% a month on tax and penalty | $200 plus 1.5% a month on unpaid tax |
The LLC tax is charged in full if the company was active on the records for even a day of the year: there is no proration. The maximum corporate franchise tax is $200,000, or $250,000 for companies identified as Large Corporate Filers. If the tax is $5,000 or more, it is paid in instalments: 40% by 1 June, 20% each by 1 September and 1 December, and the rest by 1 March.
The registered agent
The Delaware LLC Act (section 18-104) requires every LLC to have a registered office and agent in the state. The agent receives court papers and official mail. It can be the LLC itself with an office in Delaware, a person who lives there, or a company formed in Delaware or elsewhere. The agent's address is the office address, so a non-resident without an office in the state needs a professional agent.
The state sends notices of the corporate annual report and tax to agents in December. Without an agent the company breaks the law and risks missing both the tax and a lawsuit. An agent and a mailing address for the year can be added as a separate service.
How not to fall for scams
The Delaware Division of Corporations warns about mailings from outside companies. For example, letters from Corporate Records Service demanded $125 for preparing meeting minutes: this is a private company's mailing, not a state bill. The state accepts payments over $5,000 only by electronic debit (ACH).
If you're still choosing the company type, compare C-Corp and LLC. Paying the tax and filing the report can be handed over through annual report and franchise tax.
Common questions
Do I pay the tax if the LLC didn't operate?
Is this an income tax?
Sources
- Delaware — LLC, LP and GP annual tax
- Delaware — corporate annual report and franchise tax
- Delaware LLC Act, section 18-104
Links checked on 27 September 2026
