New Delaware Taxes and Fees for 2026: A Quick Guide for Founders

If you have a Delaware LLC, the short answer is this: your annual tax went up from $300 to $400, and the first payment at the new rate is due on June 1, 2027. If you have a Delaware C-Corp, your franchise tax did not change. Here is what else matters for founders.

LLC Delaware Annual Tax Is Now $400

In May 2026, Delaware adopted House Bill 400. Among other things, it raised the annual tax for LLCs and LPs from $300 to $400. The same tax applies to foreign LLCs registered to do business in Delaware.

The timing is where founders get confused. The increase applies from January 1, 2026, but Delaware LLC tax is paid for the previous year:

• The payment due June 1, 2026 covered 2025, so it was still $300.
• The payment due June 1, 2027 covers 2026, so it will be $400.

There is one exception. If you close your LLC during 2026, Delaware requires you to pay the 2026 tax before it accepts the cancellation, and that tax is calculated at the new rate.

A few things have not changed. The tax is a flat amount, so it does not depend on your revenue or whether the LLC did anything at all. An inactive LLC still owes it. Delaware LLCs still do not file an annual report. And if you miss the deadline, the state adds a $200 penalty plus 1.5% interest per month on the tax and penalty.

What Stayed the Same for C-Corps

If your startup is a Delaware C-Corp, nothing changed in how your franchise tax is calculated. Your annual report and franchise tax are still due on March 1 each year.

One reminder that is worth repeating every year: the first number you see from Delaware is often calculated with the Authorized Shares method, which can produce a very large bill for a startup with millions of authorized shares. In most cases, recalculating with the Assumed Par Value Capital method brings the amount down significantly. Do this before you pay.

State Service Fees Went Up Too

The same law raised a number of Delaware’s service fees from August 1, 2026. This includes certified copies of company documents, expedited processing, and preclearance of filings.

For most founders, this shows up in everyday situations: ordering certified copies of your certificate of incorporation for a bank, an investor, or an immigration application, or asking the state to process a filing fast. If you pay these fees through a service provider, the state’s part may already be included in the price.

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Delaware is still one of the simplest places to run a company, it just costs a little more now. Plan for the new $400 LLC tax, factor in the higher state fees when you need documents fast, and use Skala to stay on top of your deadlines.