Delaware / Guide
Delaware LLC annual tax: $300 or $400?
Two official Delaware Division of Corporations pages give different amounts for the same annual LLC tax. Here is exactly what each says.
What the state's pages say
| Official page | Exact wording |
|---|---|
| Alternative entity tax instructions | "... are required to pay an annual tax of $400.00. There is no requirement to file an Annual Report." |
| Tax FAQ | "... are required to pay an annual tax of $300.00. There is no requirement to file an Annual Report." |
Both sentences were found by our weekly check of the official pages. If either page changes, the change log records it.
Why it matters
Over five years the difference is $500. Guides across the web quote either figure, often without saying where it came from. When a state's own pages disagree, the way to be certain is to confirm the amount due with the Delaware Division of Corporations before paying.
The late penalty
The tax instructions page states that failure to pay the required annual tax results in "a penalty of $200.00 plus 1.5% interest per month on tax and penalty".