Delaware Annual Report: Complete Filing Guide & Requirements
Delaware business entities have unique compliance requirements that vary significantly by entity type. With Palm’s professional filing service, you can ensure compliance while focusing on growing your business.
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Delaware Annual Report Requirements
Delaware’s annual compliance requirements differ from most states. While corporations must file annual reports and pay franchise tax, limited liability companies (LLCs), limited partnerships, and general partnerships are only required to pay an annual tax.
These requirements apply to both domestic and foreign entities registered to do business in Delaware.
Delaware Annual Report Requirements by Entity Type
Delaware entities must meet different requirements depending on their type. Here's what each must file or pay annually:
Delaware Corporations: Must file an annual report and pay franchise tax.
"Domestic Corporations: Due March 1 each year (first due the year after registration; filing opens January 1)."
"Foreign Corporations: Due June 30 (filing opens January 1)."
Delaware LLCs: Do not file annual reports but must pay a $300 annual tax by June 1.
Limited Partnerships: Same tax-only requirement as LLCs, with the same deadline.
Foreign Entities: Foreign corporations must file a report and pay franchise tax; foreign LLCs and partnerships follow the tax-only model.
Required Information for Delaware Annual Report
Understanding and meeting Delaware’s annual requirements is crucial for maintaining your business's legal status and avoiding penalties. Here's what each entity type must file or pay, with key deadlines.
Entity Type
Filing Requirement
Opens
Deadline
Penalties Start After
LLC
Tax Only ($300)
Apr 1
Jun 1
Jun 2
Corporation (Domestic)
Report + Tax
Jan 1
Mar 1
Mar 2
Corporation (Foreign)
Report + Tax
Jan 1
Jun 30
Jul 1
Limited Partnership
Tax Only ($300)
—
Jun 1
Jun 2
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When is the Delaware Annual Report due?
Corporations: March 1
LLCs and Partnerships: June 1 (tax payment only)
How much does it cost to file?
No. Delaware LLCs do not file annual reports. They are only required to pay the $300 annual tax by June 1.
Do Delaware LLCs file annual reports?
Corporations: $225 minimum (includes $50 report fee + $175 minimum franchise tax)
Foreign Corporations: $125 report fee + applicable franchise tax
LLCs & Partnerships: $300 flat tax (no report required)
What happens if I don’t file?
Corporations:
$125 late fee
Loss of good standing
Risk of administrative dissolution
LLCs & Partnerships:
Interest penalties
Potential loss of liability protection
Can I file online?
Yes.
Corporations: File reports and pay franchise tax online via the Delaware Division of Corporations.
LLCs & Partnerships: Pay annual tax online through the same portal.
How is franchise tax calculated?
Corporations can choose between:
Authorized Shares Method
Assumed Par Value Capital Method
Palm helps you select the more cost-effective option for your business.
Do foreign entities follow the same rules?
Yes.
Foreign corporations must file an annual report and pay franchise tax.
Foreign LLCs & partnerships pay the same $300 annual tax as domestic entities (no report required).
Never miss another Delaware filing deadline
With Palm’s end-to-end compliance support, we track your March 1 and June 1 deadlines, optimize your franchise tax method, and handle the paperwork for you.
Start your filing now