Delaware LLC Tax for a Foreign Owner: $400 by June 1
Summary
A Delaware LLC now pays a flat $400 annual tax by June 1, raised from $300 in 2026. There is no annual report. It is a state payment and does nothing for your IRS filing.
If your LLC was formed in Delaware, which is the default for Stripe Atlas and common with other services, it owes Delaware one payment a year. That payment is simple, but it changed in 2026, and it is often confused with the federal filing.
The tax in four lines
- Amount: a flat $400 a year.
- Due: on or before June 1, for the previous calendar year.
- Report: none. Delaware does not require an annual report from LLCs.
- Late: a $200 penalty, plus interest of 1.5% a month on the tax and penalty.
Delaware raised the figure from $300 under House Bill 400, signed on May 21, 2026, starting with the 2026 tax year.
It is flat, whatever the LLC earns
The Delaware LLC tax does not depend on revenue, profit or where the owner lives. A dormant LLC pays the same $400 as a busy one. The much larger Delaware franchise tax calculations people read about apply to corporations, not LLCs.
How it is paid
Online, through the Delaware Division of Corporations' payment system, by card or ACH debit. Many owners pay through their registered agent or formation service instead, which is convenient but not required.
What it is not
It is not the IRS filing. Paying Delaware on June 1 does nothing about the Form 5472 with a pro forma Form 1120 that a foreign-owned single-member LLC owes the IRS by April 15. The two are for different governments under different laws, and founders who get reminders for the Delaware payment often assume it is the only one. The Stripe Atlas page shows how that plays out.
One detail that matters for Form 5472
If you pay the Delaware tax from your own card or account rather than the LLC's, that payment is a transaction between you and the LLC, and it goes on that year's Form 5472. If the LLC pays it from its own bank account, it does not. For an LLC that did nothing else all year, that one choice decides whether a return is needed; the dormant LLC page explains.
If a Delaware payment was missed
Pay it with the penalty and interest. An LLC that stays unpaid can lose its good standing in Delaware and eventually be cancelled, which does not end its federal obligations for the years it existed.
The rest of the year's dates, federal and state, are on the compliance calendar. For the federal filing, FileTax prepares the Form 5472 and pro forma Form 1120 in under 15 minutes for $99 per year.
Questions about the Delaware LLC tax
How much is the Delaware LLC tax in 2027?
$400, due by June 1, 2027, for the 2026 tax year, and $400 each year after that.
Does a Delaware LLC file an annual report?
No. Delaware requires an annual report from corporations, not LLCs. LLCs pay the annual tax only.
Does paying Delaware count as my tax filing?
No. It is a state payment. The IRS filing, Form 5472 with a pro forma Form 1120, is separate and due April 15.
Related pages
Continue reading
US LLC Annual Compliance Calendar - 2026 Federal Deadlines for Foreign Founders →
Foreign-owned US LLC compliance has a small set of recurring deadlines. This calendar covers federal information returns, state filings, and key dates for 2026.
Stripe Atlas LLC - The Tax Filing Deadline Every Foreign Founder Misses →
Stripe Atlas helps you form a US LLC fast, but does not file Form 5472 on your behalf. Most foreign Atlas founders miss this deadline because they were never told it exists.
Form 5472 Deadline: April 15, or October 15 With Form 7004 →
Form 5472 is due on the 15th day of the fourth month after the tax year ends: April 15 for almost every foreign-owned LLC. A Form 7004 sent by that date moves it to October 15.