Guides

Eight pages on the Delaware annual report and franchise tax for a domestic corporation, from sources read on 17 October 2026. The due date is first. Nothing here files a report or pays the tax.

• 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.3 min read
• 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.3 min read
• 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.4 min read
• 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.3 min read
• 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.3 min read
• 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 1.3 min read
• 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.3 min read
• 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.3 min read