LLC/LP/GP Franchise Tax Instructions

Click Here to Pay LLC/LP/GP Taxes

**LLCs, LPs, and GPs are not required to file Annual Franchise Tax reports with the Division of Corporations, they must pay the $300 yearly tax on or before June 1st**

PAY BUSINESS ENTITY TAX

This application is available daily between 8:00 am and 11:45 pm Eastern Time.

Payment Information

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If payment is by credit card click submit only once, clicking multiple times may result in duplication of charges to your credit card.

Electronic Payment (ACH Debit)
Required for all transactions over $5,000.00.

Bank Identification Number 1225092400

• Checking Account

Credit Card

• Visa
• Master Card
• American Express
• Discover

LLC/Partnership Tax Information

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All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware are required to pay an annual tax of $300.00. There is no requirement to file an Annual Report.

The annual taxes for the prior year are due on or before June 1st. Failure to pay the required annual taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty. There is no proration on alternative entity taxes. Annual taxes are assessed if the entity is active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year.

 

IMPORTANT CONSUMER ALERT ABOUT TAX AND ANNUAL REPORT SCAMS

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The Division of Corporations recommends that consumers be alert to deceptive solicitations. Delaware legal entities should view suspiciously any correspondence, via regular mail or e-mail, that does not come directly from the State or the entity’s Delaware registered agent.

Examples of deceptive solicitations

The Secretary of State’s Office works closely with law enforcement to investigate deceptive solicitations. If a Delaware business entity received such a solicitation or sent payment as a result of receiving this solicitation, please complete a complaint form and contact the Consumer Protection Unit of the Attorney General’s Office at (302) 577-8600 or 1-800-220-5424.

Please contact the Delaware Division of Corporations at (302) 739-3073 if you have any questions or concerns about a solicitation.