When is the Delaware LLC/LP annual tax due?

June 1, via DE e-file. Amount $400 (HB 400). Late penalty: $200 + 1.5%/month.

Who has to file the Delaware LLC/LP annual tax?

Every Delaware LLC, LP, and GP for the prior calendar year. The June 1, 2026 payment covers 2025 at $300; the first $400 bill is June 1, 2027.

Deadline page • Updated 2026

By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

Delaware LLC/LP annual tax: due June 1

Amount: $400 (HB 400). File via DE e-file by June 1. Miss it: $200 + 1.5%/month.

Quick answers

When is the Delaware LLC/LP annual tax due?: June 1, via DE e-file. Amount $400 (HB 400). Late penalty: $200 + 1.5%/month.
Who has to file the Delaware LLC/LP annual tax?: Every Delaware LLC, LP, and GP for the prior calendar year. The June 1, 2026 payment covers 2025 at $300; the first $400 bill is June 1, 2027.

How to file, step by step

Find the entity file number (on the formation certificate or the Division’s search).
Pay online through the Division of Corporations or your registered agent.
There is no report and no ownership information: payment is the whole filing.
Pay every year until the LLC is formally cancelled.

What to file

Submit DE e-file with $400 (HB 400) on or before June 1. Extensions extend filing where offered — never payment.

If you miss it

$200 + 1.5%/month. Set a recurring reminder a month early — most of these penalties are automatic and non-waivable for reasonable cause you could have calendared.

Full walkthrough

The complete rules, worked examples, and penalty details are in Delaware HB 400. For every other date in the year, see the 2026 compliance calendar.

Other deadlines

California: April 15 California: June 15 Delaware: March 1 Wyoming: First day of anniversary month Texas: May 15 Florida: May 1 New York: March 15

Sources

FTB / Division of Corporations / SOS / Comptroller deadline schedules (see 2026 calendar guide)