US · complianceSources checked
When is a Delaware corporation's annual report and franchise tax due?
Delaware's Division of Corporations states that all active domestic corporation annual reports and franchise taxes for the prior year are due on or before March 1st each year, and are required to be filed online. The minimum franchise tax under the authorized shares method is $175, alongside a $50 annual report fee for non-exempt corporations.
Sources
- Pay Your Annual Report and Franchise Taxcorp.delaware.gov (Delaware Division of Corporations) · checked 17 August 2026
Related questions
- What happens if the March 1st deadline is missed?
- The Division of Corporations states that failure to comply results in a $200 penalty, plus interest accruing at 1.5% per month.
- Does a small corporation still have to file?
- Yes. The Division states the requirement applies to all active domestic corporations, and that filing must be done online.
What this answer does not cover
- The figures here are the stated minimum under the authorized shares method and the annual report fee. What a specific corporation owes depends on its share structure.
- Foreign corporations registered in Delaware, and entities other than corporations, have their own requirements and are not covered here.
