Ongoing compliance
Delaware March 1 Corporate Annual Report
Domestic Delaware corporations file an Annual Report by March 1 (8 Del. C. § 502; $50 state fee + tax). Recalculate 10M-share charters from the default Authorized Shares assessment using the Assumed Par Value method.
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
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- Physical Corporate Kits & Seals (corpusa.net)
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What to know before you file
March 1 Annual Report — $50 State Fee
Domestic corporations report their principal place of business, at least one officer, and all directors (§ 502).
Official source: Delaware Division of Corporations (Title 8 & Title 6)Assumed Par Value Recalculation
Use issued shares and total gross assets to calculate tax under 8 Del. C. § 503(a)(2). The $400 minimum is not guaranteed for every startup.
Official source: Delaware Division of Corporations (Title 8 & Title 6)Frequently asked questions
No. They pay the flat $300 annual tax by June 1 (§ 18-1107).
Official source: Delaware Division of Corporations (Title 8 & Title 6)$200 late penalty plus 1.5% monthly interest on unpaid tax (8 Del. C. § 504).
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.