FilingMath

Delaware LLC tax rises from $300 to $400 in 2026

Updated Oct 10, 2026

Short answer

Delaware's annual LLC tax is $400 for tax year 2026. The statute used to say $300. House Bill 400, now 85 Del. Laws c. 273, made the change. Section 23 amends 6 Del. C. section 18-1107(b). Section 45 makes that change effective January 1, 2026. The act was approved May 21, 2026.

A founder who lives in Texas and forms a Delaware LLC pays $2,955 over 5 years for state fees plus a Delaware registered agent. The same founder who forms a Texas LLC pays $300 in state fees over those 5 years. Both totals come from this site's comparison and the fees in our data file. This is general information, not legal advice.

What the law changed

Section 18-1107(b) now says every domestic LLC, and every foreign LLC registered in Delaware, pays an annual tax of $400. Section 23 shows the old figure, $300, struck out and $400 put in its place. The same section raises the tax on each registered series from $75 to $100. One LLC with no series pays the $400 only.

The Division of Corporations says an LLC does not file an annual report. It pays the $400 tax on or before June 1. The statute sets the same date: the first day of June following the close of the calendar year. The tax for 2026 is due by June 1, 2027.

There is no proration. The Division says the tax is assessed if the LLC is active on the state's records any time from January 1 through December 31 of that tax year. An LLC formed in the middle of 2026 still owes the full $400 for 2026.

If the tax is late, section 18-1107 adds a $200 penalty. Unpaid tax bears interest at 1.5% for each month, or part of a month, until it is paid. The Division states the same $200 penalty and 1.5% monthly interest.

The filing fee

The Division fee schedule revised August 1, 2026 lists domestic LLC formation at $110. A note on that schedule says the amount equals the filing fee plus the municipality fee. Same-day and 24-hour charges on the schedule are optional. The Delaware LLC cost page uses the $110 standard fee.

The same schedule lists a foreign certificate of registration at $200. The example below is the other direction: a Delaware LLC that registers in Texas.

What a Texas founder pays over 5 years

You live in Texas and the business operates there. The choice in this example is a Texas LLC, or a Delaware LLC that also registers in Texas.

This site treats year 1 as the calendar year you form, and it assumes you form in the middle of the year. A fee due in the next calendar year starts in year 2. Delaware's tax is due June 1 of the following year, so the first $400 payment is in year 2. The Texas Comptroller says the franchise tax report is due May 15. For a new LLC, that first report is also in year 2.

Forming in Delaware leaves the Texas filings in place. You register the Delaware company as a foreign LLC in Texas, and you file the Texas franchise report. You also keep a registered agent in Delaware. The comparison on our state pages uses $99 a year for that agent. Harbor Compliance publishes $99 as the first-year price for new customers, and it says the service renews at $159 a year. The table below holds the agent at $99 every year, which is what the site's compareFormation() function does on the state pages.

Texas LLC. Form 806 (revised 09/26) charges $300 for a Texas certificate of formation (Form 205). If annualized total revenue is at or below the no-tax-due threshold, no franchise tax is due. The Comptroller sets that threshold at $2,650,000 for reports due in 2026 and 2027. You still file a Public Information Report or an Ownership Information Report. Our data records that filing fee as $0. Over 5 years the state-fee total is $300.

Delaware LLC registered in Texas. The comparison adds three groups of charges.

  1. Delaware: $110 to form in year 1, then the $400 annual tax in years 2, 3, 4, and 5. Delaware state fees alone are $1,710 over 5 years.
  2. Texas: $750 to register a foreign LLC in year 1 (Form 304 on Form 806). The franchise filing stays at $0 in years 2 through 5 when revenue is at or below the threshold.
  3. Registered agent in Delaware: $99 in each of the five years.
YearDelaware LLC, registered in TexasTexas LLC
1$959$300
2$499$0
3$499$0
4$499$0
5$499$0
5-year total$2,955$300

Year 1 on the Delaware path is $110, plus $750, plus $99, which is $959. Each later year is $400, plus $0, plus $99, which is $499. Four years at $499 total $1,996. Add year 1 and the 5-year total is $2,955.

The $1,710 figure is Delaware's own state fees. A Texas founder who operates in Texas also pays the Texas registration and the Delaware agent, which is the $2,955 path.

What the example leaves out

The $0 Texas line applies at or below $2,650,000 of annualized total revenue. For 2026 and 2027 the Comptroller's rate above that line is 0.375% for retail or wholesale and 0.75% for other businesses. This example uses the $0 line in the data file.

Harbor Compliance lists $159 as the renewal after the $99 first year. The $2,955 total keeps $99 in every year, matching the calculator.

Each registered series adds $100 a year. This example is one LLC and no series. The totals use standard filing fees. Same-day and 24-hour service are optional. A late Delaware tax adds the $200 penalty and monthly interest. Form 806 adds a late filing fee if a foreign entity transacted business in Texas for more than 90 days before registering. This example assumes you register on time.

If you expect venture capital, the which-state tool notes that those investors usually ask for a Delaware corporation. That is a separate question from these LLC fees.

What to check before you file

Sources

General information from official sources, not legal or tax advice.