Registered Agent by State

What changed · Delaware · From 2026-01-01 · sources and dates shown

Delaware's LLC annual tax is $400 from the 2026 tax year

Delaware's annual tax on an LLC is $400, up from $300, for the tax year starting 1 January 2026 (6 Del. C. § 18-1107, amended by House Bill 400). It is due 1 June. The limited partnership tax moves to $400 as well, and a registered series from $75 to $100. Checked 2026-10-07.

What changed

  • The LLC annual tax is $400, up from $300 (6 Del. C. § 18-1107(b), amended by HB 400 Section 23). The limited partnership annual tax (§ 17-1109, Section 16) and the general partnership annual tax (§ 15-1208, Section 9) move from $300 to $400 the same way, and a registered series from $75 to $100.
  • The Division of Corporations' own instructions already state the $400 yearly tax, due 1 June, with a $200 penalty plus 1.5% interest a month if it is late.
  • Most other fee changes in the act take effect on 1 August 2026 (Section 45). We have not read those lines and do not list them here.

From when

1 January 2026 for the annual taxes (HB 400, 153rd General Assembly, Section 45: Sections 9, 16 and 23 take effect January 1, 2026).

Who it hits

Every Delaware LLC and limited partnership, domestic or foreign, and every registered series. Corporations pay a franchise tax on a different scale, not covered here.

What to do

Pay $400 per LLC by 1 June. Nothing changes for the registered agent itself; the change-of-agent fee on the Division's form is still $50.

Add Registered Agent by State as a preferred source on Google

The official wording

in the State of Delaware shall pay an annual tax, for the use of the State of Delaware, in the amount of $300.$400.

HB 400 (2026), Section 23, amending 6 Del. C. § 18-1107(b); the bill strikes $300 and inserts $400. corpfiles.delaware.gov/2026_Legislation/House_Bill_400.pdf, read 2026-10-07

Section 45. Sections 9, 16, and 23 of this Act take effect January 1, 2026.

HB 400 (2026), Section 45. corpfiles.delaware.gov/2026_Legislation/House_Bill_400.pdf, read 2026-10-07

they must pay the $400 yearly tax on or before June 1st

Delaware Division of Corporations, alternative entity tax instructions. corp.delaware.gov/alt-entitytaxinstructions, read 2026-09-13

The Delaware page carries every fee, form and deadline with its source: Registered agent in Delaware.

Sources and dates
  1. https://corpfiles.delaware.gov/2026_Legislation/House_Bill_400.pdf, read 2026-10-07
  2. https://corp.delaware.gov/alt-entitytaxinstructions, read 2026-09-13

Add Registered Agent by State as a preferred source on Google

All changes we have recorded: What changed. Guides: Change your agent Cheapest agent Be your own agent Penalties Report deadlines