Delaware Annual Fees & Requirements
Stay compliant with Delaware's annual requirements. Understanding franchise taxes, annual reports, and deadlines keeps your business in good standing.
Annual Requirements Overview
Delaware LLC
Simple: Delaware LLCs only need to pay the annual franchise tax - no annual report required.
Delaware Corporation
Note: Corporation franchise tax can be much higher based on authorized shares and assets.
Delaware LLC Franchise Tax
Delaware LLCs have one of the simplest annual compliance requirements in the nation. Just pay $300 by June 1st each year - no annual report filing required.
Fixed Amount
Always $300 regardless of LLC size or revenue
Online Payment
Pay directly through Delaware Division of Corporations website
No Annual Report
Unlike many states, Delaware doesn't require LLC annual reports
Important: Late payment results in a $200 penalty plus potential administrative dissolution.
Delaware Corporation Franchise Tax
| Calculation Method | Minimum Tax | Maximum Tax | Best For |
|---|---|---|---|
| Authorized Shares Method | $175 | $200,000 | Small corporations |
| Assumed Par Value Method | $175 | $200,000 | Large corporations |
Authorized Shares Method
Based on the number of authorized shares in your certificate of incorporation.
- • 1-5,000 shares: $175
- • 5,001-10,000 shares: $250
- • 10,001+ shares: Higher rates apply
Assumed Par Value Method
Based on total gross assets and issued shares. Often better for larger companies.
- • Requires annual report filing
- • Complex calculation
- • May result in lower tax
Critical Deadlines
March 1st
Corporation franchise tax and annual report due
June 1st
LLC franchise tax due
Late Penalties
$200 penalty plus potential dissolution
Consequences of Non-Compliance
Immediate Consequences:
- • $200 late penalty
- • Interest on unpaid amounts
- • Loss of good standing status
Long-term Consequences:
- • Administrative dissolution
- • Loss of limited liability protection
- • Difficulty with banking and contracts
How to Pay Your Delaware Franchise Tax
Visit Delaware Division of Corporations
Go to corp.delaware.gov and navigate to the franchise tax section.
Enter Your Entity Information
Provide your Delaware file number and entity name to access your account.
Review and Pay
Verify the tax amount and pay online using a credit card or bank transfer.
Keep Your Receipt
Save the confirmation and receipt for your records and tax filings.
Need Help?
Our team provides administrative compliance support and reminders (no legal advice). For legal guidance, consult a licensed attorney.
Stay Compliant with Delaware Requirements
Don't risk penalties or dissolution. Let our team handle administrative annual compliance tasks so you can focus on running your business.