STATE FOLIO — DE · VERIFIED 2026-11-04

Delaware

Deadlines, agent rules, and the cost of a miss — kept by Delaware Department of State, Division of Corporations, checked against the state’s own publications on 2026-11-04. If a figure here ever disagrees with the state’s page, the state’s page governs and our re-verification queue takes the correction the same week.

Verified 2026-11-04 Full mail mirroring available

Filing window / due rule (LLC)

Annual tax due on or before June 1 of each year (for the prior calendar year); no annual report is filed

File number, as the state issues it

7-digit file number (e.g. 1234567) — Division of Corporations

Late charge (LLC)

$200 late charge (LLC)

The Delaware deadline ledger

Recurring obligations by entity type — sample LLC formed March 15, 2024 for the dated lines

LLC — Annual Tax (no annual report)

Open

Due June 1, 2027 · 207 days · Fee $400 · Exposure $600

Corporation — Annual Report + Franchise Tax

Open

Due March 1, 2027 · 115 days · Fee $50 · Exposure $250

Nonprofit — Annual Report (exempt corporation)

Open

Due March 1, 2027 · 115 days · Fee $25 · Exposure $225

LP — Annual Tax (no annual report)

Open

Due June 1, 2027 · 207 days · Fee $400 · Exposure $600

Open exposure if every line were missed: $1,675 in state charges alone.

Nonprofit corporation fee note: Exempt domestic corporations file the annual report at $25 and pay no franchise tax. A Delaware nonprofit that is not tax-exempt files as a regular corporation.

Limited partnership fee note: Flat annual tax, shared with LLCs and general partnerships. LPs file no annual report.

Limited liability company late note: $200 penalty plus interest at 1.5% per month on the tax and penalty for failure to pay by June 1

Corporation (for-profit) late note: $200 penalty for not filing a completed Annual Report on or before March 1, plus interest at 1.5% per month on any unpaid tax balance; the $50 is the annual report filing fee for non-exempt domestic corporations ($25 for exempt), franchise tax is additional (minimum tax $175, maximum $200,000 on the page read)

Nonprofit corporation late note: The Division applies the same $200 penalty for a report not filed by March 1, with interest on unpaid balances.

Limited partnership late note: $200 penalty for late payment, plus interest at 1.5% per month on the tax and penalty.

First report: No report; annual tax is assessed if the entity is active in Division of Corporations records at any time during January 1-December 31 of the tax year, with no proration

Your exact dates depend on your formation date. Run the Entity Checkup and the ledger becomes yours — dated, with the late charges attached to the right cycles.

The Delaware brief

Delaware is where outdated third-party information does real damage. Many formation sites still quote the LLC annual tax as $300; the Division of Corporations’ own tax page now states $400, due June 1 — which is exactly why every figure on this hub carries its verification date. Delaware’s other structural quirk: your registered agent is the state’s chosen channel to you. Every December the Division sends the year’s annual report and franchise tax notifications to registered agents, not to owners. An owner whose agent relationship is stale learns about Delaware taxes secondhand, or not at all.

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The registered agent in Delaware

Every business entity must have and maintain a registered agent in Delaware: an individual resident or a business entity authorized to do business in Delaware, with a physical street address in Delaware; an entity physically located in Delaware may act as its own registered agent (Division of Corporations, How to Form a New Business Entity)

The agent of record for every entity we serve is Registered Agents Inc, engaged through PNR Wholesale Services LLC — named before purchase, in the agreement, and here. We do not resell an unnamed network.

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What a miss costs in Delaware

Miss the date and the $200 penalty attaches, with interest at 1.5% per month on the unpaid tax and penalty. A corporation that does not file its annual report and pay its franchise tax falls out of good standing; restoring it takes every back report and tax plus a revival filing ($189 plus taxes on the Division’s fee schedule). While an entity is out of good standing it cannot produce the certificate of good standing that banks, lenders, and counterparties routinely demand.

The Dissolution Clock — Delaware

The state’s own sequence, from the verified record: Miss the date and the $200 penalty attaches, with interest at 1.5% per month on the unpaid tax and penalty. A corporation that does not file its annual report and pay its franchise tax falls out of good standing; restoring it takes every back report and tax plus a revival filing ($189 plus taxes on the Division’s fee schedule). While an entity is out of good standing it cannot produce the certificate of good standing that banks, lenders, and counterparties routinely demand.

March 1 (corp) · June 1 (LLC tax)The annual report / annual tax falls due.
The day after the due dateA $200 penalty attaches, with interest at 1.5% per month on the unpaid tax and penalty.
After 1 year unpaid (corp) · 3 years unpaid (LLC)Charter void under 8 Del. C. § 510 (corporation); certificate of formation cancelled under 6 Del. C. § 18-1108(a) (LLC).
On revivalEvery back report and tax, plus a revival filing — $189 plus taxes on the Division’s fee schedule (corporation).

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Mail in Delaware

Full mail mirroring is available in Delaware. Service of process and official state mail are scanned to your portal, typically within 24 hours; ordinary business mail sent to your registered office address is mirrored on the same terms, under your mail plan. The physical originals stay on file; a service-of-process item also triggers a phone escalation until you acknowledge it.

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Switching your Delaware agent to us

The switch is a relay, not a leap: the new agent is in place before the old one is released, and the change is proven on the state record — never assumed from a submitted form.

Successor filed

The new agent designation goes to the state first. State fee for this folio: $50, at cost.

Read-back

The state record is read back. It must show the new agent before anything else moves.

Release

Only then is the old agent released. ~~Release first, file second~~ — that order leaves the entity with no agent, and it is never run. The shaded node is the no-agent-gap window the relay exists to close.

Instrument: Certificate of Change of Registered Agent (corporation) or Change of Agent Only Amendment (LLC / LP). State fee: $50. Per the Division’s fee schedule revised August 1, 2026. Exempt corporations pay $5.

How the no-gap switch works, state by state

Delaware questions, answered from the record

How much is the Delaware LLC annual tax, and when is it due?

$400, due on or before June 1 each year. Delaware LLCs do not file an annual report — the tax is the whole obligation. Late payment adds a $200 penalty plus interest at 1.5% per month.

I read the Delaware LLC tax was $300. Which is right?

The Division of Corporations’ own tax page states $400. Older pages — including one older Division page — still show $300. Every figure on this hub is checked against the Division’s current published pages and carries the date it was verified.

When is the Delaware corporation annual report due, and what does it cost?

By March 1. The report itself costs $50 for a non-exempt corporation ($25 for an exempt corporation); the franchise tax on top runs from a $175 minimum under the Authorized Shares method ($400 under the Assumed Par Value Capital method) up to a $200,000 maximum. Missing March 1 adds a $200 penalty and 1.5% monthly interest.

How much does Delaware charge to change a registered agent?

The state fee is $50: a Certificate of Change of Registered Agent for a corporation, or a Change of Agent Only Amendment for an LLC or LP, per the Division’s fee schedule revised August 1, 2026.

Who receives my Delaware tax notices?

The Division of Corporations sends annual report and franchise tax notifications to registered agents every December. Your agent is the first to see your Delaware tax obligations each year — one reason the agent relationship itself has to stay current.

Sources: Division of Corporations — Annual Report and Tax Information; Division of Corporations — Fee Schedule, revised August 1, 2026. Verification basis: primary-source verification, read 2026-11-04.

The rate card, and the order we open in

The Agent On File — agent, calendar, mail vault$149per entity, per year · renews at $149

Bundled — the annual filing included$199per entity, per year · renews at $199

Filing add-on — one cycle, prepared and filed$129added to the base plan, per use

Launch pricing, published before enrollment opens. State filing fees pass through at cost and are shown before anything is filed. The reminder tier — one entity’s ledger, watched and reminded — is free.

Enrollment is not open today. It opens when our wholesale fulfillment agreement is executed and a first test order has been completed and proven on the record. The founding list for Delaware hears first — by state, in order. Questions before joining: write to the desk.