Delaware Annual Report and Franchise Tax: March 1, 2027
17 October 2026 · Informational only · No affiliate links · 3 min read
General information, not tax, legal or financial advice. We are not the State of Delaware and are not affiliated with it. Check corp.delaware.gov or ask a qualified professional. Sources read on October 17, 2026 (passages cited). Dates after 2026 are expected; the amounts shown are the current rates on the State pages, not confirmed 2027 rates. Examples use made-up numbers. This page contains no affiliate links.
Short answer: a Delaware domestic corporation must file its annual franchise tax report and pay the tax on or before March 1 each year (8 Del. C. §502(a)). March 1, 2027 is a Monday (expected due date). The State says reports must be filed online. Not filing a complete report by March 1 adds a $200 penalty (§502(c)), and unpaid tax accrues interest: see the penalty guide.
Who this page is about
Delaware domestic corporations (for example a C-corp incorporated in Delaware by a start-up founder, in the US or abroad). It is not about: - Foreign corporations registered in Delaware: their annual report follows a different date (June 30, with a $250 fee and a $250 penalty on the State's page). Not covered here. - LLCs, limited partnerships and general partnerships: the State describes a separate annual tax due June 1 (expected Tuesday, June 1, 2027), not March 1. We give no amount for them; check corp.delaware.gov.
What the filing includes
The report lists, among other things, the registered office and registered agent in Delaware. The franchise tax is calculated either on authorized shares or on assumed par value capital, and you use the lower result: see authorized shares and assumed par value.
Key amounts (current rates, State pages)
| Item | Amount |
|---|---|
| Report filing fee | $50 (non-exempt), $25 (exempt) |
| Minimum tax | $175 (authorized shares), $400 (assumed par value) |
| Maximum tax | $200,000 ($250,000 for a Large Corporate Filer) |
| Late penalty | $200, plus 1.5% interest per month on tax and penalty |
| You can file without a federal EIN, according to the State's FAQ. |
Timeline for a calendar-year plan (expected)
- Tax of $5,000 or more: estimated payments on June 1, September 1 and December 1, see the installments guide.
- Notices go out in December: see notices and scams.
- March 1, 2027: report, balance and fee due.
FAQ
Is March 1, 2027 a business day? It is a Monday by our calendar calculation; no weekend shift applies.
Can I file by mail? The State's page says online filing is required.
What if I skip a year? See what a year of default can do.
What we could not verify
- Whether the State grants any relief if March 1 is an observed holiday: not relevant for 2027 (Monday) but not read.
- 2027 rates: the State pages do not date amounts by year, so everything here is described as current rates; recheck on corp.delaware.gov.
- Any extension or grace period for the March 1 deadline: none was found in the sources read. 8 Del. C. §510 mentions further time for good cause, which is exceptional.
- Registered agent prices and comparisons: not researched here (no official source).
- LLC and limited partnership tax: only the June 1 due date is mentioned; we give no amount because the State's own pages were inconsistent. Check corp.delaware.gov.
Sources (official)
- Delaware Division of Corporations, Pay taxes (read October 17, 2026)
- Delaware Division of Corporations, Franchise tax FAQ (read October 17, 2026)
- Delaware Code, Title 8, Chapter 5 (8 Del. C. §§ 502-514, statute text read) (read October 17, 2026)