Delaware Division of Corporations
Delaware corporation annual report + franchise tax
Delaware corporations must file an annual report and pay franchise tax to remain in good standing.
Not legal or tax advice. Compliance Radar is an informational directory.
This is general information, not legal or tax advice. Deadlines and penalties change and depend on your specific facts — verify with the official source and a licensed CPA or attorney before acting.
We surface only obligations we can anchor to an official government source, each with the
date we last verified it. Sources change; always confirm against the linked official page.
- What it is
- Delaware corporations must file an annual report and pay franchise tax to remain in good standing.
- Who must file
- All Delaware corporations (C-corp and S-corp).
- Deadline
- March 1 each year.
- Penalty if missed
- $200 penalty plus 1.5% interest per month on the unpaid tax. Continued non-payment can lead to loss of good standing.
- Notes
- Annual report fee is $50 (non-exempt) / $25 (exempt). Franchise tax depends on the calculation method (Authorized Shares Method minimum $175; Assumed Par Value Capital Method minimum $400; maximum $200,000, or $250,000 for Large Corporate Filers).
- Official source
- Delaware Division of Corporations — Pay Taxes / Franchise Tax — verified as of 2026-06-22