Delaware LLC tax: there is nothing to calculate

People arrive here looking for a Delaware LLC tax calculator. There is no calculator, because there is no calculation: the amount is the same for every LLC in the state. It does not depend on capital, assets, revenue, number of members or whether the company traded at all.

Annual tax, every LLC, LP and GP
$400
Flat. Not a minimum, not a starting point.
Due
1 June, every year
A calendar date fixed by statute. It does not move with your fiscal year, and there is no extension.
Who owes it
Every domestic and every foreign LLC, LP and GP formed or registered in Delaware — regardless of activity or income. A company that did nothing all year owes the same 400 dollars as one that did everything.
No annual report
Unlike a corporation, an LLC files no annual report in Delaware. Only the tax is paid. That is the whole obligation.
If you miss it
A penalty of USD 200, plus interest of 1.5% per month on the tax and the penalty. The interest runs monthly, so a forgotten year costs meaningfully more than 400.

Where the confusion comes from

Delaware charges corporations a franchise tax that genuinely has to be computed — two competing methods, results that can differ by tens of thousands of dollars. That calculation is real and it is the thing most Delaware tax content is about. LLCs are outside it entirely. If you searched for a calculator and landed here, the useful answer is that you do not need one.

If you have a corporation, this is not your page

Corporations do have something to calculate, and both methods matter:

Delaware franchise tax, both methods →
The rest of the US filing calendar

This tax is one of six recurring US obligations we track, each with what to file, to whom, how the deadline is counted and what missing it costs.

US filing obligations →
Sources: Delaware Division of Corporations — LLC/LP/GP Tax Instructions · 6 Del. C. § 18-1107 — Annual tax of limited liability companies
checked 2026-08-31
The rule as the registry publishes it, checked against the primary source on the date shown. Not legal or tax advice. Amounts set by statute change by amendment — verify before you pay.