Delaware
Delaware business compliance calendar
What Delaware asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report and franchise tax, by March 1 each year, with the Delaware Division of Corporations | $50 report fee plus franchise tax, $175 minimum (authorized shares method) or $400 minimum (assumed par value capital method) | $200 late penalty plus 1.5% interest a month on the unpaid tax |
| LLCs | Annual LLC tax, by June 1 each year, with the Delaware Division of Corporations | $400 | $200 late penalty plus 1.5% interest a month |
| Partnerships | Annual partnership tax, by June 1 each year, with the Delaware Division of Corporations | $400 for a limited partnership ($300 per partner for an LLP, up to $180,000) | $200 late penalty plus 1.5% interest a month |
| Nonprofits | Annual report, by March 1 each year, with the Delaware Division of Corporations | $25 | $200 late penalty plus interest |
Also in Delaware
- Delaware business license renewalby December 31 each year. $75 a year for the first location, $25 for each additional.
- Delaware gross receipts tax returnby the last day of the 1st month after each quarter. 0.0945% to 0.7468% of gross receipts by activity, after an exclusion of $100,000 a month ($300,000 a quarter) for most businesses.
- Delaware franchise tax installment (if last year's tax was $5,000 or more)on June 1, September 1, December 1. 40%, 20% and 20% of the prior year's tax, with the balance on March 1.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Delaware return by the 15th day of the fourth month after the year ends, with the Delaware Division of Revenue.
- Personal income tax
- Yes. S corporations and partnerships file a Delaware information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Delaware Division of Corporations, Delaware Division of Revenue
All Delaware rules in the pack
- Delaware annual report and franchise taxby March 1 each year
- Delaware foreign corporation annual reportby June 30 each year
- Delaware annual LLC taxby June 1 each year
- Delaware annual partnership taxby June 1 each year
- Delaware nonprofit annual reportby March 1 each year
- Delaware charitable solicitation registration: not requiredwith no fixed date
- Delaware business license renewalby December 31 each year
- Delaware gross receipts tax returnby the last day of the 1st month after each quarter
- Delaware franchise tax installment (if last year's tax was $5,000 or more)on June 1, September 1, December 1
- Delaware corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Delaware corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Delaware pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Delaware personal income tax return with business incomeby April 30 each year
- Delaware unemployment insurance wage reportby the last day of the 1st month after each quarter
- Delaware annual withholding reconciliationby January 31 each year
- Delaware Paid Leave contributionsby the last day of the 1st month after each quarter
- Delaware harassment prevention training (50 or more employees)by January 31 each year
- Delaware retirement savings mandate (Delaware EARNS, 5 or more employees)with no fixed date
- Delaware sales tax: no state sales taxwith no fixed date