Delaware taxes
Delaware Franchise Tax & $300 LLC Annual Tax
Delaware LLCs pay a flat $300 tax due June 1 (6 Del. C. § 18-1107, zero report); domestic corporations file by March 1 ($50 report + $175 Authorized Shares or $400 Assumed Par Value minimum).
Last content review: October 25, 2026
Corp USA is not a law firm and does not provide legal advice.
- Delaware Title 8 & Title 6 statutory references
- $0 Markup on State Pass-Through Fees
- Physical Corporate Kits & Seals (corpusa.net)
- Live Filing Support: (386) 465-3937
What to know before you file
LLCs — Flat $300 Annual Tax
Delaware LLCs pay a flat $300 tax due June 1 (6 Del. C. § 18-1107, zero report); domestic corporations file by March 1 ($50 report + $175 Authorized Shares or $400 Assumed Par Value minimum).
Official source: Delaware Division of Corporations (Title 8 & Title 6)Out-of-State Income Tax — § 1902(b)(6)
Qualifying corporations with activities limited to the statutory exemption do not owe Delaware corporate income tax. Other Delaware, home-state, and federal obligations require separate review.
Official source: Delaware Code Online (Title 6, Title 8 & Title 30)Delaware fees & franchise tax
Delaware Franchise Tax Recalculation (8 Del. C. § 503)
Authorized Shares Method + $50 report
$85,215
Assumed Par Value Method + $50 report
$450
Instant tax savings
$84,765
Delaware LLCs and LPs instead pay a flat $300 annual tax by June 1 (6 Del. C. § 18-1107).
File my Annual Report & recalculation — $149 serviceInitial Incorporation Fee & Expedite (8 Del. C. § 391)
$109
Estimated state fee $109 + expedite $0. Estimate only; the Division of Corporations confirms the final amount.
Frequently asked questions
No. Delaware franchise tax is separate from corporate income tax and federal tax.
Official source: Delaware Division of Corporations (Title 8 & Title 6)When corporate annual franchise tax liability reaches $5,000: 40% June 1, 20% September 1, 20% December 1, balance March 1.
Official source: Delaware Division of Corporations (Title 8 & Title 6)Your next chapter. In Delaware.
Corp USA is not a law firm and does not provide legal advice.