LLC filing fee changes and deadlines: A maintained tracker

Three changes matter right now. Delaware raised its LLC annual tax from $300 to $400, and the year attached to that number decides what you actually pay. Louisiana raises nearly all of its business filing fees on 10/1/2026. And on 8/14/2026, FinCEN permanently ended beneficial ownership reporting for US companies.

This page is a maintained tracker of LLC filing fee changes and deadlines, not a news post. When a state changes a fee or a deadline that affects LLC owners, it becomes a row here, with the primary source and the date we verified it. The changelog records every update, and the last verified date is at the bottom. Bookmark one URL instead of hunting for whichever article happens to be current.

The current state, at a glance

Every figure links to its primary source in the sections below.

Delaware: The $400 annual tax, and the year that decides what you pay

Delaware House Bill 400, signed 5/21/2026, raised the annual tax on LLCs, limited partnerships and general partnerships from $300 to $400. Per Section 45 of the act, the annual tax sections took effect 1/1/2026; the fee schedule changes took effect 8/1/2026.

The year matters as much as the number. Two facts from the primary sources decide it:

• The Division of Corporations states the tax is collected in arrears: "The annual taxes for the prior year are due on or before June 1st."
• The act's annual tax sections took effect 1/1/2026, which is the start of tax year 2026.

Put together: the payment due 6/1/2026 covered tax year 2025, which the increase did not reach, so it was $300. The $400 applies to tax year 2026 and is first payable 6/1/2027. That is also how CSC, one of the largest registered agents in Delaware, reads the act. Delaware's own tax page now simply states the current amount, an annual tax of $400.00 due on or before June 1, without pairing it to a year, so a guide quoting that page alone can mislead a reader about what is due when. 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", and that applies to filings now. The prior fee was reported as $90 in the registered-agent analyses of HB 400 linked above; we could not verify the old figure against an archived state schedule, so the current $110 is the verified number and the $90 is attributed, not verified.

For what the tax means when choosing between states, our Delaware LLC vs Wyoming LLC comparison carries the current figures.

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: Almost every filing fee rises 10/1/2026

Louisiana's HB 908 became Act 921 without the Governor's signature on 6/23/2026. The act's own text sets the effective date: "This Act shall become effective on October 1, 2026." The Secretary of State has posted the new schedule.

The practical read: a Louisiana filing submitted on or before 9/30/2026 pays the old fee. Name reservation stays at $25; Act 921 did not touch it.

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

BOI reporting: Permanently over for US companies, but your bank still asks

This one ends a two-year saga. On 8/14/2026, FinCEN's final rule took effect (91 FR 52508), permanently removing the Corporate Transparency Act requirement for US companies and US persons to report beneficial ownership information to FinCEN. It makes permanent the March 2025 interim rule, adds exemptions for US-person company applicants, and FinCEN has said it will delete previously reported US person data from its database.

What remains: 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 founders miss: this is about filing with the government, not about your bank. Banks still collect beneficial ownership information under the separate customer due diligence rule when you open an account. FinCEN's 2/13/2026 exceptive relief lets a bank limit that exercise to the first account you open with it, plus cases where the bank has doubts and its own risk-based reviews; the relief is optional for banks, so some will keep asking every time, and none stopped collecting. So the accurate summary is: nothing left to file with FinCEN, and your bank will still ask who owns 25% or more. Our guide covers what banks collect at account opening and why.

Sources: FinCEN, final rule announcement 8/11/2026, Federal Register, final rule effective 8/14/2026, and FinCEN exceptive relief order FIN-2026-R001. Verified 8/16/2026.

Standing deadlines that keep catching people

Not changes, but the recurring dates that generate the most expensive surprises. They stay on this page because a tracker that only lists news misses the deadline that actually bites.

• Florida annual report: January 1 to May 1, every year. The fee is $138.75. File after May 1 and it becomes $538.75, because Florida adds a $400 late fee it does not waive, and entities that keep not filing are administratively dissolved in September. Our Florida LLC guide covers the full timeline. Source: Florida Division of Corporations fee schedule. Verified 8/16/2026.
• Delaware LLC/LP/GP annual tax: Due June 1, every year, covering the prior tax year, per the Division of Corporations instructions linked above. Verified 8/14/2026.

What this means if you form through looch

looch Start forms Delaware C corporations, Delaware LLCs, Wyoming LLCs and Florida LLCs at $249 all-in, with the state filing fee included, so the Delaware formation fee change above is absorbed into that price rather than added on top. The ongoing obligations are different: annual taxes, annual reports and late penalties are owed to the state directly, whoever formed your company. This page exists so those numbers do not surprise you.

For what it costs to register an existing LLC in the state where you actually operate, see the foreign qualification cost table.

Changelog

Last verified

Last verified: 8/16/2026. Each entry above carries its own verification date and primary source. This page is rechecked quarterly and updated when a change surfaces; a fee change becomes a new changelog row on this URL, never a separate post, so the history stays in one place.