Delaware domestic C-corporation · current rates
The lower of two franchise tax methods
A domestic Delaware C-corporation files an annual report and pays franchise tax on or before March 1. March 1, 2027 is a Monday (expected). This page estimates the authorized shares method and the assumed par value capital method, and shows the lower figure.
Marked as current, not as a 2027 rate card
Current rates, check corp.delaware.gov. The figures on this site are the rates on the State pages read 17 October 2026. The calculator page says effective January 1, 2018. It does not label them as 2027 rates. Interest compounding, a weekend or holiday shift of the due date, a filing extension, and how a void charter is restored were not found. March 1, 2027 as a Monday is calendar arithmetic and is marked expected.
Franchise tax estimate
Enter authorized shares, and, if you have them, par value, issued shares, and total gross assets. The page compares the two methods in this browser and keeps the lower figure. Nothing is stored and nothing is sent.
Constants and sources
- Authorized shares: 5,000 or fewer $175; 5,001–10,000 $250; each additional 10,000 or portion $85. State examples: 10,005 shares = $335; 100,000 = $1,015. Read 17 October 2026. corp.delaware.gov/frtaxcalc. 8 Del. C. §503(a)(1).
- Assumed par value capital: assets divided by issued shares, six decimal places; $400 per million or portion; minimum $400. Same calculator page. Total assets are Form 1120 Schedule L for the fiscal year ending in the calendar year before filing. 8 Del. C. §503(i).
- Lesser of the two methods. Cap $200,000. Large Corporate Filer fixed at $250,000 where the tax would otherwise be $200,000. 8 Del. C. §503(c).
- Estimated payments at $5,000 or more: 40% June 1, 20% September 1, 20% December 1, balance March 1, based on the prior year’s tax. 8 Del. C. §504(a) and (e).
- Due on or before March 1. March 1, 2027 is a Monday (expected). corp.delaware.gov/paytaxes.
- 10,000,000 authorized shares = $85,165, calculated here from the State’s rates (250 + 999 × 85). Not a State-published example.
Guides
Eight short guides from the Delaware Code and the Division of Corporations pages read on 17 October 2026. Each page says what was not verified.
Delaware Annual Report and Franchise Tax: March 1, 2027
Delaware domestic corporations file the annual report and pay franchise tax by March 1, expected Monday, March 1, 2027. Online filing, $200 penalty.
Delaware Franchise Tax: Authorized Shares Method Explained
Delaware's authorized shares method: $175 up to 5,000 shares, $250 to 10,000, then $85 per extra 10,000. Official examples and the default rule.
Delaware Assumed Par Value Capital Method: Step by Step
Assumed par value capital method: $400 per million (or fraction) of assumed capital, a $400 minimum, gross assets from Form 1120 Schedule L.
Delaware Franchise Tax: 10 Million Shares, Two Methods
Why a start-up with 10 million authorized shares may see a huge default bill, and how reporting assets can lower it. Made-up example.
Delaware Franchise Tax Late Penalty: $200 and 1.5% a Month
Missing March 1: $200 penalty (8 Del. C. §502(c)) plus 1.5% interest per month or part of a month on tax and penalty, per the State. Worked example.
Delaware Franchise Tax Estimated Payments Over $5,000
When tax is $5,000 or more, 8 Del. C. §504(a) sets payments of 40% on June 1, 20% on September 1, 20% on December 1 and the balance March 1.
Delaware Annual Report: Notices, Agent and Scam Letters
Delaware sends tax notices to your registered agent in December. Know the real fee ($25/$50), the ACH rule over $5,000, and the State's scam alert.
Unpaid Delaware Franchise Tax: Charter and Good Standing
Under 8 Del. C. §510 a charter can be void after a year of nonpayment; §502(f) bars good standing certificates while tax is unpaid. What it means.
What the estimate is for
Two methods
Authorized shares, or assumed par value capital. The statute uses whichever amount is lower.
A full year
The figure is not prorated for a mid-year incorporation or a stock amendment. The State does prorate those cases.
File it yourself
The annual report is filed online with the Division of Corporations. This site does not file it and does not collect the tax.