Delaware Business Search
Delaware franchise tax
Quick answer. Delaware corporations file an annual report and pay franchise tax so the Division receives both by March 1. The Division’s page lists a minimum tax of $175 under the authorized-shares method and $400 under the assumed par value method, with a maximum of $200,000, or $250,000 for a large corporate filer. LLCs, LPs, and GPs pay $400 by June 1 and do not file an annual report.
Official office
Delaware Department of State, Division of Corporations
Phone: (302) 739-3073
John G. Townsend Building, 401 Federal Street, Suite 4, Dover, DE 19901
General information is (302) 739-3073 option 2. Franchise tax is option 3. In-person visits are by appointment at (302) 739-3077.
Steps
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Separate corporations from alternative entities
The annual report and tax page covers both, in different sections. A corporation that follows the LLC instructions will miss its March 1 report. An LLC that files a corporate report is using the wrong form.
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For corporations, file the report and pay the tax together
Exempt domestic corporations pay no tax but still file the report. The page lists a $25 filing fee for an exempt domestic annual report and $50 for a non-exempt domestic annual report. Taxes and reports are due no later than March 1. A missed completed report draws a $200 penalty, and unpaid tax draws 1.5 percent interest per month, as that page states.
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Know the two corporate tax methods
The same page states a minimum of $175 for the authorized-shares method and $400 for the assumed par value capital method. The maximum is $200,000, or $250,000 if the Division has identified the company as a large corporate filer. Taxpayers owing $5,000 or more pay quarterly estimates: 40 percent by June 1, 20 percent by September 1, 20 percent by December 1, and the rest by March 1.
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For LLCs, pay the June 1 tax
LLCs, limited partnerships, and general partnerships pay an annual tax of $400 due on or before June 1. There is no annual report. Late payment is a $200 penalty plus 1.5 percent monthly interest on the tax and the penalty. People still search the retired $300 amount. Pay the figure on this official page.
Where you type the file number
The payment portal asks for the business entity file number before it will open the report or the tax payment. If you do not have the number, the portal links back to the name search. Help for the annual report is (302) 739-3073, option 3, which is the franchise-tax queue listed on both the contact page and the login screen.
Good standing and the tax are related but not identical
A corporation that has not filed a completed annual report and paid the tax is not in the posture a certificate of status requires. Paying in March and ordering a certificate the same morning can still race the posting. Order the certificate after the Division’s system shows the filing, or ask the Division which certificate product reflects tax standing.
Common mistakes
- Using the $300 LLC figure from an old checklist.
- Letting a registered agent’s courtesy reminder replace the Division’s deadline. March 1 and June 1 are statutory dates on the Division’s page, not suggestions.
- Ignoring quarterly estimates when the corporate tax is $5,000 or more.
Questions
When is Delaware franchise tax due?
Corporate annual reports and franchise tax are due by March 1. The LLC, LP, and GP annual tax is due by June 1. Both dates are on the Division’s annual report and tax page.
What is the Delaware LLC annual tax?
The Division currently lists $400, due on or before June 1, with a $200 late penalty and 1.5 percent monthly interest. Confirm on corp.delaware.gov/frtax before you pay.
Do exempt corporations skip the annual report?
No. The Division says exempt domestic corporations do not pay the franchise tax but must still file the annual report. The filing fee listed for that report is $25.