Delaware Compliance Guide
Filing requirements, deadlines, and fees for Delaware business entities.
Filing Obligations
Annual Franchise Tax
AnnualAll Delaware domestic corporations must file an annual report and pay franchise tax. The tax is calculated using either the Authorised Shares method or the Assumed Par Value Capital method — whichever yields the lower amount.
March 1
$400 minimum (Authorised Shares method) or $400 minimum (Assumed Par Value method)
$200 penalty + 1.5% per month interest
Online or mail
Annual Report (LLC)
AnnualDelaware LLCs and LPs must pay an annual tax of $300. No annual report filing is required for LLCs, but the tax must be paid by June 1.
June 1
$300
$200 penalty + 1.5% per month interest
Online or mail
Key Dates
Frequently Asked Questions
When is Delaware franchise tax due?
For corporations, March 1 each year. For LLCs and LPs, the $300 annual tax is due by June 1.
How is Delaware franchise tax calculated?
Delaware uses two methods: the Authorised Shares method and the Assumed Par Value Capital method. You may use whichever yields the lower tax. The minimum is $400 for corporations.
What happens if I miss the Delaware franchise tax deadline?
You will incur a $200 late penalty plus 1.5% monthly interest on the unpaid tax. Continued non-payment can lead to administrative dissolution.
Do Delaware LLCs need to file an annual report?
No. Delaware LLCs do not file an annual report, but they must pay a flat $300 annual tax by June 1 each year.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.