Does a Delaware LLC file an annual report?
No. Delaware LLCs do not file an annual report, but they must pay a flat $300 annual LLC tax to the Division of Corporations by June 1 each year. Late payment adds a $200 penalty plus interest.
How Delaware compares
- Delaware
- $300
- Rank
- 11 of 11 states, lowest to highest
- Median
- $50 - Delaware sits above it
- Range
- $7 (Pennsylvania) to $300 (Delaware)
Quick facts
- Document
- Certificate of Formation for a Limited Liability Company
- Filing fee
- $110 (2026), to the Delaware Division of Corporations
- File via
- Document Upload Service (online), mail, or fax with a cover memo
- Required
- LLC name plus the name and Delaware address of the registered agent
- Governing law
- Delaware Limited Liability Company Act (6 Del. C. Chapter 18)
- Ongoing
- $300 annual LLC tax due June 1 (no annual report)
The same question in every other state
This requirement is set at state level, so the answer changes when you cross a state line. Below is how 23 other states answer the same question, each linked to the page that cites the agency it came from. The full breakdown is on How to Form an LLC.
| State | Answer |
|---|---|
| Arizona | No. Arizona LLCs do not file an annual report with the Arizona Corporation Commission and pay no annual report fee. |
| Florida | Yes. Every Florida LLC must file an annual report with the Division of Corporations between January 1 and May 1 each year. |
| Illinois | Yes. An Illinois LLC files an annual report with the Secretary of State each year to stay in good standing, with a filing fee set by the state. |
| Iowa | No. Iowa LLCs file a Biennial Report every two years rather than an annual report. |
| Louisiana | Yes. Louisiana LLCs file an annual report with the Secretary of State through geauxBIZ on the anniversary of registration, commonly around $35, to remain in good standing. |
| Maryland | Yes. Every Maryland LLC files Form 1, the Annual Report and Business Personal Property Return, with SDAT by April 15 each year. |
| Massachusetts | Yes. A Massachusetts LLC files an annual report with the Secretary of the Commonwealth, Corporations Division, each year. |
| Michigan | Yes. Michigan calls it an annual statement (Form CSCL/CD-2700), filed with LARA with a $25 fee by February 15 each year. |
| Missouri | No. Missouri does not require LLCs to file annual reports or pay an annual report fee. |
| New Jersey | Yes. Every New Jersey LLC files an annual report with the Division of Revenue for a $75 fee, due by the last day of the anniversary month of its formation. |
| New Mexico | No. New Mexico does not require LLCs to file a periodic or annual report with the Secretary of State. |
| North Carolina | Yes. A North Carolina LLC files an annual report with the Secretary of State to stay in good standing. |
| North Dakota | Yes. A North Dakota LLC must file an annual report with the Secretary of State to keep its registration active and pay the associated fee. |
| Ohio | No. Ohio does not require domestic LLCs to file an annual report with the Secretary of State, unlike most states. |
| Oregon | Yes. Every Oregon LLC files an annual report with the Secretary of State by its anniversary date each year, and the fee for a domestic LLC is $100. |
| Pennsylvania | Yes. Pennsylvania's annual report requirement began January 1, 2025, replacing the old decennial report. |
| Rhode Island | Yes. Rhode Island LLCs file an annual report with the Secretary of State each year, generally between February 1 and May 1, and pay the associated fee. |
| South Carolina | Not if it is a standard LLC. An LLC taxed as a partnership or disregarded entity files no annual report with the Secretary of State or SCDOR. |
| South Dakota | Yes. A South Dakota LLC files an annual report with the Secretary of State, generally $50 online, due by the first day of the anniversary month of formation. |
| Utah | Utah requires an annual renewal with the Division of Corporations and Commercial Code to keep the entity active. If the renewal lapses, the registration expires and reinstatement is required. |
| Vermont | Yes. Vermont LLCs file an annual report with the Secretary of State under 11 V.S.A. |
| Virginia | No. Virginia does not require LLCs to file an annual information report. |
| Wisconsin | Yes. A domestic Wisconsin LLC files an annual report with the DFI for $25 online ($40 by paper). |
Full context for Delaware
This page answers one question. The complete Delaware guide -- covering the surrounding requirements, the forms, the agency, and what happens if you get it wrong -- is at Delaware Certificate of Formation (2026).
Sources
- https://corp.delaware.gov/howtoform/
- https://corp.delaware.gov/agents/
- https://corp.delaware.gov/paytaxes/
- https://delcode.delaware.gov/title6/c018/index.html
- https://delcode.delaware.gov/title6/c018/sc02/index.html
- https://revenue.delaware.gov/business-tax-forms/
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws and fees change; verify current requirements with the relevant government agency before acting.