Delaware annual partnership tax

File the annual partnership tax with the Delaware Division of Corporations and pay the fee: $400 for a limited partnership ($300 per partner for an LLP, up to $180,000).

When: By June 1 each year.
Agency: Delaware Division of Corporations
Applies to: Partnerships registered in Delaware.
Fee: $400 for a limited partnership ($300 per partner for an LLP, up to $180,000)
If missed: $200 late penalty plus 1.5% interest a month
Source: corp.delaware.gov, read October 22, 2026

Jay explains

A Delaware limited partnership files no annual report. It pays a flat $400 annual tax by June 1, online with the Division of Corporations, raised from $300 by House Bill 400 in 2026. A limited liability partnership pays $300 per partner instead, up to $180,000. A late payment costs $200 plus interest. A general partnership that never registered with the state files no annual report in most states.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

June 1, 2027
June 1, 2028

Also in Delaware

Delaware annual report and franchise tax Delaware foreign corporation annual report Delaware annual LLC tax Delaware nonprofit annual report Delaware charitable solicitation registration: not required Delaware business license renewal Delaware gross receipts tax return Delaware franchise tax installment (if last year's tax was $5,000 or more)Delaware corporate income tax return Delaware corporate estimated tax payment Delaware pass through entity return Delaware personal income tax return with business income

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