Start by checking status and the tax calculation, then pay all years owed. LLCs, LPs and GPs owe $400 by June 1; lateness adds a $200 penalty and 1.5% monthly interest on tax and penalty. Domestic corporations have a March 1 deadline and the same penalty and interest rates. Foreign corporations have a different June 30 report deadline and $250 late penalty.
Quick answer
- Statute
- 8 Del. C. §§ 502, 504; 6 Del. C. § 18-1107
- Official fee
- $400 LLC tax plus $200 penalty and 1.5% monthly interest; corporate charges depend on entity type
- Deadline
- March 1 domestic corporations; June 1 LLCs, LPs and GPs; June 30 foreign corporations
Corp USA is not a law firm and does not provide legal advice.
Last reviewed: October 30, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
- Delaware Title 8 & Title 6 statutory references
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Start with the right question.
Domestic corporations: recalculate before paying
The annual report costs $50, or $25 for exempt corporations. Franchise tax has a $175 Authorized Shares minimum or $400 Assumed Par Value Capital minimum. The March 1 late penalty is $200, with 1.5% monthly interest on tax and penalty under 8 Del. C. §§ 502 and 504. The Division computes the exact interest.
Delaware Division of Corporations (Title 8 & Title 6) ↗LLCs, partnerships and registered series
LLCs, LPs and GPs pay $400 by June 1. Late payment adds $200 and 1.5% monthly interest on tax and penalty. Each LLC registered series adds $100 annual tax. Include all outstanding years and series when obtaining the balance.
Delaware Code Online (Title 6, Title 8 & Title 30) ↗Foreign corporations use a different report rule
The foreign corporation annual report is $250 and is due June 30. If late, add a $250 penalty. Do not apply the domestic corporation’s report fee or March 1 calendar.
Delaware Division of Corporations (Title 8 & Title 6) ↗Void or cancelled status needs more than a payment receipt
Unpaid corporations can become void and LLCs can become cancelled. The August 1, 2026 schedule lists corporation revival at $189 plus all taxes and LLC revival at $220 plus taxes. Before revival, dissolution or a similar filing, have the Franchise Tax section confirm the amount owed. Ask our team through chat about filing coordination; this guide does not quote a revival service price.
https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf ↗Your preparation checklist
- 1.Check the exact entity status with the Division of Corporations.
- 2.Recalculate corporate franchise tax with issued shares and gross assets before accepting a large bill.
- 3.Pay every outstanding year, including applicable penalties, interest and registered-series tax.
- 4.If the entity is void or cancelled, complete the required revival after confirming the tax balance.
- 5.Retain confirmation and calendar next year’s applicable deadline.
Common trap
Keep the requirements separate.
| Requirement | Rule / confirmation needed | Official authority |
|---|---|---|
| LLC, 3 months late | $400 tax + $200 penalty + about $27 interest (1.5% × 3 on $600) = about $627. | Delaware Code Online (Title 6, Title 8 & Title 30) ↗ |
| Corporation, Authorized Shares minimum, 2 months late | $175 tax + $50 report fee + $200 penalty + about $11.25 interest (1.5% × 2 on $375) = about $436.25. | Delaware Division of Corporations (Title 8 & Title 6) ↗ |
| Foreign corporation, late report | $250 report fee + $250 penalty = $500. | Delaware Division of Corporations (Title 8 & Title 6) ↗ |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice.
Corp USA is not a law firm and does not provide legal advice.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
Contact the Division of Corporations about your circumstances and available relief. Do not assume or budget for abatement; we cannot promise a waiver.
Delaware Division of Corporations (Title 8 & Title 6) ↗Yes. The stated 1.5% monthly interest applies to unpaid tax and penalty. Obtain the current balance from the Division because the exact amount depends on payment timing.
Delaware Division of Corporations (Title 8 & Title 6) ↗Delinquency can prevent good standing and eventually leave a corporation void or an LLC cancelled. Revival requires the applicable filing and payment of taxes owed.
Delaware Code Online (Title 6, Title 8 & Title 30) ↗Closing is not a way to avoid outstanding taxes. Taxes must be paid to dissolve or cancel, and the Franchise Tax section must confirm the amount before the closing filing.
Delaware Division of Corporations (Title 8 & Title 6) ↗