LLC filing fee changes: 2026 tracker

Delaware’s LLC annual tax is $400 for tax year 2026

Delaware’s LLC annual tax is $400 for tax year 2026, first payable June 1st 2027. Louisiana filing fees increase October 1st 2026, while BOI reporting for US companies has ended.

This is a maintained tracker of LLC filing fee changes and deadlines. It separates a new fee from the date it first affects you, because that distinction is where expensive mistakes happen.

• Delaware LLC formation filing fee: $110 on the state schedule revised 8/1/2026
• Louisiana LLC articles of organization: $100 to $125 on 10/1/2026, and the foreign LLC application $150 to $185 under Act 921
• Louisiana annual report: $30 to $35 on 10/1/2026
• BOI reporting to FinCEN: Permanently ended for US companies on 8/14/2026
• Florida annual report: $138.75, due January 1st to May 1st, and $538.75 after May 1st

Last verified: August 19th 2026.

The point is not to turn state filings into a news feed. It’s to give an owner one place to check the fee, the effective date, the deadline, and the primary source before filing. The changelog records what changed on this page. The last verified date records when the tracker was checked.

These are the LLC filing fee changes that affect owners now

The Delaware tax change, Louisiana fee schedule, and BOI rule each answer a different question. Delaware is about which tax year a payment covers. Louisiana is about whether the filing date falls before or after the new schedule. BOI is about government reporting, not what a financial institution needs when opening an account.

Delaware’s $400 tax first applies to the payment due June 1st 2027

Delaware House Bill 400, signed 5/21/2026, raised the annual tax on LLCs, limited partnerships, and general partnerships from $300 to $400. The annual tax sections took effect 1/1/2026. The fee schedule changes took effect 8/1/2026.

The critical detail is that Delaware collects this tax in arrears. The Division of Corporations tax instructions state that annual taxes for the prior year are due on or before June 1st. That means the payment due 6/1/2026 covered tax year 2025, before the increase took effect, so it remained $300.

The $400 tax applies to tax year 2026 and is first payable 6/1/2027. The Delaware bill detail is the primary record for HB 400. CSC’s reading of the act reaches the same conclusion.

Delaware’s current tax page states an annual tax of $400.00 due on or before June 1st, but doesn’t pair that amount with a tax year. Reading the amount without the arrears rule can make a current figure look like a current payment obligation. It isn’t.

The late penalty is unchanged at $200 plus 1.5% interest per month.

The LLC formation filing fee is $110 on the state’s fee schedule revised 8/1/2026, listed as Formation - domestic $110.00. That amount applies to filings now. The prior $90 amount is reported in registered-agent analyses of HB 400, but couldn’t be verified against an archived state schedule, so it remains reported rather than verified here.

For the wider operating-cost question, see the Delaware LLC vs Wyoming LLC comparison. Formation cost is only one part of choosing a state. Annual taxes and the state where you actually operate matter too.

Sources: Delaware Division of Corporations LLC/LP/GP tax instructions, HB 400 bill detail, and the Delaware fee schedule revised 8/1/2026. Verified 8/16/2026.

Louisiana’s new filing fees begin October 1st 2026

Louisiana’s HB 908 became Act 921 without the Governor’s signature on 6/23/2026. The act sets its own effective date: October 1st 2026. The Act 921 enrolled text, Secretary of State fee schedule page, and new schedule effective 10/1/2026 support the figures below.

The practical rule is straightforward: A Louisiana filing submitted on or before 9/30/2026 pays the old fee. A filing from 10/1/2026 uses the new schedule. Name reservation stays at $25. Act 921 didn’t change it.

Sources: Act 921 enrolled text, the Louisiana Secretary of State fee schedule page, and the new schedule effective 10/1/2026. Verified 8/16/2026.

BOI reporting has ended for US companies, but account opening still requires ownership details

On 8/14/2026, FinCEN’s final rule took effect and permanently removed the Corporate Transparency Act reporting requirement for US companies and US persons. The FinCEN announcement and Federal Register final rule are the primary sources.

What remains is narrower. Entities formed under foreign law that register to do business in a US state still report, and only for their foreign individual beneficial owners.

The distinction that matters for founders is simple: BOI reporting was a filing with the government. Opening a financial account is a separate process. Financial institutions still collect beneficial ownership information under the customer due diligence rule when you open an account.

FinCEN’s 2/13/2026 exceptive relief allows a financial institution to limit that exercise to the first account you open with it, plus situations where it has doubts and its own risk-based reviews. The relief is optional. The FinCEN exceptive relief order FIN-2026-R001 explains the rule. The practical result is unchanged for most founders: Nothing remains to file with FinCEN, and an account provider will still ask who owns 25% or more.

Our guide explains what financial institutions collect at account opening and why.

Sources: FinCEN final rule announcement, Federal Register final rule, and FinCEN exceptive relief order FIN-2026-R001. Verified 8/16/2026.

Florida’s annual report deadline turns a routine filing into a costly one after May 1st

Not every important item in a maintained tracker is new. Some deadlines belong here because missing them is more costly than any recent fee change.

Florida adds a $400 late fee after May 1st and doesn’t waive it. Entities that continue not filing are administratively dissolved in September. The Florida Division of Corporations fee schedule is the source for the filing fee. Our Florida LLC guide covers the full timeline.

The Delaware deadline has a different trap. The date is consistent each year, but the payment covers the prior tax year. Check the year attached to the tax amount before paying or budgeting for it.

looch Start includes the formation filing fee, not the ongoing state obligation

looch Start forms Delaware C corporations, Delaware LLCs, Wyoming LLCs, and Florida LLCs at $249 all-in, with the state filing fee included. For a new Delaware LLC, that means the formation fee change above is absorbed into that price rather than added on top.

That doesn’t make annual state obligations disappear. Annual taxes, annual reports, and late penalties are owed to the state directly, regardless of who formed the company. That is why this tracker exists. Formation is one moment. Keeping the company in good standing is an operating responsibility.

If your LLC already exists and you need to register it where you actually operate, use the foreign qualification cost table. It answers a different question from formation, and it’s often the one that determines the next filing.

Changelog

Last verified

Last verified: 8/16/2026. Each entry carries its own verification date and primary source. This page’s rechecked quarterly and updated when a change surfaces. A fee change becomes a new changelog row on this URL, not a separate post, so the history stays in one place.