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DelawareTaxCalcFranchise Tax & Governance

About DelawareTaxCalc

DelawareTaxCalc is an independent educational calculator and guide for Delaware franchise tax. It exists because Delaware's default "Authorized Shares" method produces bills of $85,000 or more for typical startups, when the statutory "Assumed Par Value Capital" method often produces a bill of a few hundred dollars.

We are not affiliated with the State of Delaware or the Delaware Division of Corporations.

Who runs this site

DelawareTaxCalc is operated by an independent publisher, not by a law firm or CPA firm. The calculators implement the statute as written and are checked against the Division of Corporations' published rules and examples.

Professional review

The content on this site has not yet been reviewed by a licensed attorney or CPA. Treat all figures as estimates and confirm them with a qualified professional before you file.

Methodology and sources

Both methods follow 8 Del. C. § 503. Authorized Shares: $175 up to 5,000 shares, $250 for 5,001–10,000, plus $85 for each additional 10,000 shares or portion, capped at $200,000. Assumed Par Value Capital: total gross assets divided by issued shares gives the assumed par, which is multiplied by authorized shares per class (using the greater of stated and assumed par), then $400 per $1,000,000 or portion, with a $400 minimum and the same cap. The $50 annual report fee is added on top. Delaware LLCs, LPs, and GPs pay a flat annual tax under 6 Del. C. § 18-1107: $300 through tax year 2025 and $400 from tax year 2026. Late filings incur a $200 penalty plus 1.5% monthly interest.

Statute-verified October 10, 2026

Every dollar figure on this site was checked directly against the sources above, not a third-party summary. Figures verified: Authorized Shares Method brackets ($175 / $250 / +$85 per 10,000); Statutory maximum tax ($200,000; $250,000 for large corporate filers); Assumed Par Value Capital Method rate ($400 per $1,000,000, $400 minimum); Annual report filing fee ($50, C-Corp); Delaware LLC/LP/GP flat annual tax ($400); Late penalty ($200) and monthly interest (1.5%); Certificate of Revival state fee ($189 corp / $220 LLC, Aug 2026 fee schedule); Standard dissolution fee ($224, Aug 2026 fee schedule; $50 short-form); Charter amendment fee ($214); FinCEN BOI civil penalty ($606/day, 31 CFR 1010.821 Jan 2025 adjustment); Texas no-tax-due threshold ($2.65M for 2026-2027 reports); CA foreign qualification ($100) / SOI ($25, annual); IL foreign authority ($150); MA foreign corp annual report ($125); CA economic nexus sales threshold ($757,070 for 2025, FTB-indexed); GA 4.99% / NC 2% / PA 7.49% / CO 4.4% / FL 5.5% corporate rates for 2026.

Rates and rules change. If you see an outdated figure, please tell us and we will correct it.

Editorial policy

  • Primary sources only. Every rate, fee, deadline, and penalty is taken from the Delaware Code or the Division of Corporations, never from another tax blog. Each figure is linked to its source.
  • Dated verification. The date shown above is when the figures were last checked against those sources. We re-check at least once a year and whenever Delaware passes a law that changes a rate.
  • Law changes are shown, not silently edited. When a rate changes, the affected pages say what changed, when it takes effect, and what the old figure was.
  • Partners don't shape answers. Affiliate relationships never change a calculated figure or which filing method we describe as correct.
  • Corrections. Reported errors are fixed and noted in the changelog below.

Changelog

  • October 2026: Re-verified statutory figures on October 10, 2026 and made the LLC calculator, revival estimator, FAQ, and calendar reminders tax-year-aware: $300 through tax year 2025 and $400 from tax year 2026 under HB 400.
  • September 2026: Added Delaware HB 400 coverage. The LLC/LP/GP annual tax rises from $300 to $400 starting with the 2026 tax year (first due June 1, 2027). Corrected the certificate of dissolution fee.
  • September 22, 2026: Re-verified all corporate franchise tax figures against 8 Del. C. § 503 and the Division of Corporations' calculation page.

How the site is funded

The calculators are free. Some links to registered agents and accounting providers are affiliate links, and we may earn a commission at no extra cost to you. Where a page recommends a partner, the link is marked as sponsored. Consultation requests are forwarded to partner professionals; we are not a law or accounting firm.

Contact and corrections

use the consultation form to reach us. See also our Privacy Policy and Terms of Service.