Delaware LLC annual report & franchise tax deadlines 2026-2027
Every recurring Delaware filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | No annual report — annual LLC tax only Confirmed on official page |
|---|---|
| Due | See annual LLC tax |
| State fee | — |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Franchise Tax Report Confirmed on official page |
|---|---|
| Due | Report and franchise tax received by Mar 1 each year |
| State fee | $50 report fee + franchise tax (minimum $175 Authorized Shares method / $400 Assumed Par Value method) |
| How often | annual |
Franchise & entity-level taxes
| Annual LLC / LP / GP tax llc | On or before Jun 1 each year for the prior calendar year $400 per year (Division of Corporations; 6 Del. C. § 18-1107). $200 penalty plus interest if late Confirmed on official page |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 |
| Partnership / S corp return | Apr 15 (Form 300 partnership / 1100S) — verify |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
No sales tax. Delaware levies a gross receipts tax on sellers, filed monthly or quarterly depending on business type.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Delaware
No active IRS disaster postponements for Delaware as of Oct 21, 2026. See all deadline changes.
Your Delaware calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
Partner placements — placeholders, not yet live. Disclosed as sponsored when active.
Partner link (placeholder)
Partner link (placeholder)
Partner link (placeholder)
Delaware deadline FAQ
When is the Delaware LLC annual report due?
See annual LLC tax.
How much does the Delaware LLC annual report cost?
There is no LLC annual report fee because no report is filed; see the franchise/entity taxes section for any annual tax.
When is the Delaware corporation annual report due?
Report and franchise tax received by Mar 1 each year. Fee: $50 report fee + franchise tax (minimum $175 Authorized Shares method / $400 Assumed Par Value method). S corporations file the same report as other corporations.
Does Delaware have a franchise tax or annual LLC tax?
Yes — Annual LLC / LP / GP tax: On or before Jun 1 each year for the prior calendar year ($400 per year (Division of Corporations; 6 Del. C. § 18-1107). $200 penalty plus interest if late).
When are Delaware business income tax returns due?
C corporations: Apr 15. Pass-through entities (partnerships, S corps): Apr 15 (Form 300 partnership / 1100S) — verify. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Delaware sales tax?
No sales tax. Delaware levies a gross receipts tax on sellers, filed monthly or quarterly depending on business type.
What happens if I miss a Delaware deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://corp.delaware.gov/paytaxes/
- https://revenue.delaware.gov
- https://corp.delaware.gov/alt-entitytaxinstructions/
- https://corp.delaware.gov/frtax/
- https://legis.delaware.gov/BillDetail/143069
- https://delcode.delaware.gov/title6/c018/sc11/index.html
- https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf
- https://delcode.delaware.gov/title8/c005/index.html
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
Get deadline alerts for your state
One short email a week: what's due in the next 30 days, plus any IRS or state deadline changes. Free, unsubscribe anytime.