Delaware annual reports, deadlines, and fees

Delaware franchise and business taxes

Delaware's corporate franchise tax can be calculated by the Authorized Shares Method or the Assumed Par Value Capital Method. The minimum is $175.00 under the Authorized Shares Method and $400.00 minimum under the Assumed Par Value method; the maximum is $200,000.00 for most corporations and $250,000.00 for large corporate filers. Authorized shares, par value, and assumed capital drive the calculation, and taxpayers owing $5,000 or more make quarterly estimated payments. Delaware's calculator and current fee schedule control.

A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.

Late fees and missed-report penalties

For domestic corporations, failure to file and pay by March 1 adds a $200.00 penalty plus 1.5% interest per month on the tax and penalty. A foreign corporation's late annual report adds a $125.00 penalty. Delaware LLC/LP/GP annual tax delinquency likewise adds a $200.00 penalty plus 1.5% monthly interest. These charges accrue in addition to the report fee or annual tax.

Administrative dissolution and notices

Delaware entities can be forfeited, voided, or dissolved for failure to pay taxes, file required corporate reports, or maintain a registered agent. The exact notice sequence depends on entity type and the reason for delinquency; the public pages do not give one universal day count. A void or forfeited entity may not safely conduct ordinary business, defend litigation, or enforce contracts until restored, and taxes continue until a valid cancellation/dissolution is filed.