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Delaware

Delaware franchise tax installment (if last year's tax was $5,000 or more)

Pay the quarterly franchise tax installment if last year's franchise tax was $5,000 or more.

When
On June 1, September 1, December 1.
Agency
Delaware Division of Corporations
Applies to
Corporations formed in Delaware, above a revenue threshold.
Fee
40%, 20% and 20% of the prior year's tax, with the balance on March 1
Source
corp.delaware.gov, read October 22, 2026
J
Jay explains

A Delaware corporation whose franchise tax was $5,000 or more pays it in installments: 40% by June 1, 20% by September 1, 20% by December 1, and the rest with the annual report on March 1. Smaller corporations pay once, on March 1. The test is the tax, not revenue; the line is shown from the $1 million revenue band because a corporation below it rarely owes $5,000 under the assumed par value method, and a corporation that does can add the dates as its own.

Next dates

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

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 annual report and franchise taxDelaware foreign corporation annual reportDelaware annual LLC taxDelaware annual partnership taxDelaware nonprofit annual reportDelaware charitable solicitation registration: not requiredDelaware business license renewalDelaware gross receipts tax returnDelaware corporate income tax returnDelaware corporate estimated tax paymentDelaware pass through entity returnDelaware personal income tax return with business income

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