Delaware annual report and franchise tax

File the annual report and franchise tax with the Delaware Division of Corporations and pay the fee: $50 report fee plus franchise tax, $175 minimum (authorized shares method) or $400 minimum (assumed par value capital method).

When: By March 1 each year.
Agency: Delaware Division of Corporations
Applies to: Corporations formed in Delaware.
Fee: $50 report fee plus franchise tax, $175 minimum (authorized shares method) or $400 minimum (assumed par value capital method)
If missed: $200 late penalty plus 1.5% interest a month on the unpaid tax
Source: corp.delaware.gov, read October 22, 2026

Jay explains

Every Delaware corporation files an annual report and pays franchise tax by March 1, online with the Division of Corporations. The tax is computed by one of two methods, and a startup with a large authorized share count should always check the assumed par value method, which usually brings the bill down to $400. Missing March 1 costs $200 plus interest, and a corporation that stays unpaid for a year has its charter voided.

Next dates

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

March 1, 2027
March 1, 2028

Work out the tax both ways before you pay: the Delaware franchise tax calculator shows the authorized shares method and the assumed par value method side by side.

Also in Delaware

Delaware foreign corporation annual report Delaware annual LLC tax Delaware annual partnership 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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What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

Most Delaware companies are based in another state and owe that state's filings too. If that is you, pick it here.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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