Delaware HB 400: LLC tax $300 → $400

When you actually pay $400

Delaware's LLC tax is paid in arrears: the June 1 payment covers the calendar year before it. The June 1, 2026 payment was for tax year 2025 and stayed at $300. Because HB 400 applies to tax years beginning January 1, 2026, the first $400 bill is the one due June 1, 2027. Budget for it now, especially if you hold several entities: a founder with a holding LLC, two project LLCs, and a series LLC with five registered series sees annual Delaware taxes rise from $1,575 (4 × $300 + 5 × $75) to $2,100 (4 × $400 + 5 × $100).

Filing fees changed too

From August 1, 2026 the Division of Corporations applies a revised fee schedule covering formations, amendments, certified copies, expedited service, and foreign filings. A few figures founders use most under the revised schedule:

• LLC Certificate of Formation: $110; domestic LLC Certificate of Cancellation: $220 plus all annual taxes owed.
• Certificate of Incorporation: from $109, depending on authorized stock.
• Short-form certificate of good standing: $50; name reservation: $75.
• Foreign LLC registration: $200; foreign corporation qualification: $245.

Should you cancel an idle LLC?

An LLC you are not using still owes the flat tax every year it exists, and Delaware will not cancel it until every year owed has been paid. If an entity has no assets, contracts, or pending disputes, cancelling it before it accrues another year can save $400 a year going forward. The Delaware dissolution guide covers the sequence. Keep entities that hold IP, real estate, or bank accounts, or that are party to contracts: cancelling those can create more cost than it saves.

Does this change the Wyoming vs Delaware math?

Yes, modestly. Wyoming's minimum stays at $60 plus a $2 online fee, so the annual gap per LLC grows from about $240 to about $340. For a single operating company that rarely decides the question; for a founder holding many entities it can. See Wyoming vs Delaware or model the totals in the Delaware calculator, which applies the new rate to tax years 2026 and later.