House Bill 400 raises the annual tax on Delaware LLCs, LPs and general partnerships from $300 to $400. The increase applies retroactively from January 1, 2026, so the first payment at the new rate is the bill due June 1, 2027. The tax on registered series rose from $75 to $100. Franchise tax rates for corporations did not change.
Filing fees also rose on August 1, 2026. According to CSC, the cap for 24-hour expedited service went from $100 to $300 and same-day from $200 to $500; the penalty for a late annual report by a foreign corporation is now $200. Sources disagree on the base LLC formation fee, so we don't quote a number and confirm it on the filing date.
Context
For a dormant holding or e-commerce LLC with no operations in Delaware, upkeep is now about a third more expensive. Wyoming ($60 minimum annual report license tax) and New Mexico (no annual report) look even better by comparison if investors don't need Delaware.
Not legal or tax advice. Rules change, so check primary sources or ask a qualified advisor before you decide.
