Stay compliant in Delaware

Most of these dates repeat every year. Put them on a calendar now.

What’s different in Delaware

• Forming here means a yearly Delaware tax, even in a year you earn nothing: the LLC annual tax or the corporate franchise tax. Notices go to your registered agent.
• The state business license expires December 31. Most renew every year; after your first year you can buy a three-year license instead. Your town or county license, if you have one, may run on its own schedule.
• The LLC annual tax went up for 2026. It’s now $400. Some older state pages still show $300.

Your Delaware calendar

What	When	Cost
LLC annual tax, with the Division of Corporations	Every year by June 1, for the year before	$400; late adds $200 plus 1.5% a month
Limited partnership annual tax, with the Division of Corporations	Every year by June 1	$400
Corporation annual report and franchise tax, with the Division of Corporations	Every year by March 1, filed online	$50 report fee plus franchise tax, at least $175
Nonprofit (exempt) corporation annual report	Every year by March 1	$25; no franchise tax
State business license renewal, with the Division of Revenue	by December 31 each year, or every third year on a three-year license	Generally $75 a year
Gross receipts tax returns, with the Division of Revenue	Quarterly for new businesses, by the last day of the month after each quarter ends; monthly filers by the 20th of the following month	Tax on receipts above your exclusion
Corporate income tax, with the Division of Revenue	Return due April 15 for a calendar year, or the 15th day of the fourth month after a fiscal year ends	8.7% of federal taxable income apportioned to Delaware

The corporate income tax row is for C corporations doing business in Delaware, including an LLC taxed as one. An S corporation files an information return instead and pays no corporate income tax on income that passes through. A corporation that owes $5,000 or more in franchise tax pays it in installments during the year. A sole proprietor has the business license, gross receipts returns and personal income tax. Employers also file withholding returns, starting monthly.

Do this

1. Keep your registered agent current. The Division of Corporations sends the annual tax and franchise tax notices to your registered agent, so make sure the agent can reach you.
2. Pay the LLC or partnership annual tax by June 1 on the Division of Corporations’ tax and annual report page. There’s no report to file with it.
3. File the corporation annual report online by March 1, with the names and addresses of your directors. Before you pay, figure the franchise tax both ways and pay the lesser. Above 5,000 authorized shares, the authorized shares method climbs with every block of shares, and the assumed par value capital method (minimum $400) may come out lower.
4. Renew your state business license on One Stop or tax.delaware.gov before December 31. Didn’t get a renewal notice by December 1? Contact the Division of Revenue.
5. File each gross receipts return on time at tax.delaware.gov. A late return costs a penalty and interest each month.
6. Watch for look-alike mail. The Division of Corporations warns about official-looking solicitations. Real notices come from the state or your registered agent.

What you get back

Payment confirmation for the annual tax or franchise tax, an annual report on your corporation’s record, and a renewed business license each year.