Delaware franchise tax calculator
Compare both methods for a Delaware corporation. See the lower estimated tax, the report fee and when to file.
Enter your details to compare both methods. Your numbers stay in this browser.
Estimated tax + report fee
- Authorized shares
- Assumed par value
- Lower franchise tax
- Annual report fee
Report and final payment due
Corporations owing $5,000.00 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st. The full-year estimate is not the remaining balance due.
Show the math
Authorized shares method
Assumed par value capital method
Estimate only. Not tax, legal or financial advice. Confirm eligibility and the amount with the official agency before filing.
Remind me before it’s dueThe official due date and filing fee
Deadline
All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.Official source
Non-exempt domestic corporation report fee
Non-Exempt Domestic Corporations – $50.00.Official source
The calculator adds the report fee to the lower estimated franchise tax. Review Delaware’s filing guide for the official filing portal and late charges.
How the two methods work
Authorized shares: 5,000 shares or less (minimum tax) $175.00. 5,001 – 10,000 shares – $250.00, each additional 10,000 shares or portion thereof add $85.00 maximum annual tax is $200,000.00
Assumed par value: For each par-value share class, multiply authorized shares by the greater of its stated par value or assumed par. Add the class amounts. Round assumed par to 6 decimal places. The tax is $400.00 per million dollars of capital or portion, with a $400.00 minimum and $200,000.00 maximum.
Use the method that results in the lesser tax.
Check the calculator’s scope
For no-par stock, this tool shows only the authorized-shares estimate.
Stock or par-value amendments require a calculation for each portion of the year. This calculator does not prorate.
A corporation that did not exist for the full year needs a prorated calculation. This tool estimates a full year only.
Inactive-business reductions are outside this calculator’s scope.
A corporation identified as a Large Corporate Filer pays $250,000 in franchise tax. This calculator does not determine that status.
LLCs, exempt corporations and foreign corporations are outside this calculator. Use the Delaware filing guides to choose your entity.
Planning another filing? See annual report / franchise tax cost by state.
Which official sources support this guide?
Verified Oct 25, 2026 · 3 official sources
Official sources and verification (14)
Last verified Oct 25, 2026. Each quotation supports the corresponding published value.
5,000 shares or less (minimum tax) $175.00. 5,001 – 10,000 shares – $250.00, each additional 10,000 shares or portion thereof add $85.00 maximum annual tax is $200,000.00
First limit: 5000; First tax: 175; Second limit: 10000; Second tax: 250; Increment shares: 10000; Increment tax: 85; Maximum: 200000
5,000 shares or less (minimum tax) $175.00. … 5,001 – 10,000 shares – $250.00, … each additional 10,000 shares or portion thereof add $85.00 … maximum annual tax is $200,000.00Official source
Last verified Oct 25, 2026
Divide your total gross assets by your total issued shares carrying to 6 decimal places. The tax rate under this method is $400.00 per million or portion of a million. The minimum tax for the Assumed Par Value Capital Method of calculation is $400.00.
Unit: 1000000; Rate: 400; Minimum: 400; Decimals: 6
Divide your total gross assets by your total issued shares carrying to 6 decimal places. … The tax rate under this method is $400.00 per million or portion of a million. … The minimum tax for the Assumed Par Value Capital Method of calculation is $400.00.Official source
Last verified Oct 25, 2026
Use the method that results in the lesser tax.
Use the method that results in the lesser tax.
Use the method that results in the lesser tax.Official source
Last verified Oct 25, 2026
Include treasury shares in total issued shares.
Include treasury shares in total issued shares.
To use this method, you must give figures for all issued shares (including treasury shares) and total gross assetsOfficial source
Last verified Oct 25, 2026
Use total assets on U.S. Form 1120, Schedule L, for the fiscal year ending in the report’s calendar year.
Use total assets on U.S. Form 1120, Schedule L, for the fiscal year ending in the report’s calendar year.
Total Gross Assets shall be those “total assets” reported on the U.S. Form 1120, Schedule L (Federal Return) relative to the company’s fiscal year ending the calendar year of the report.Official source
Last verified Oct 25, 2026
For each par-value share class, multiply authorized shares by the greater of its stated par value or assumed par. Add the class amounts.
For each par-value share class, multiply authorized shares by the greater of its stated par value or assumed par. Add the class amounts.
Multiply the assumed par by the number of authorized shares having a par value of less than the assumed par. … Multiply the number of authorized shares with a par value greater than the assumed par by their respective par value. … Add the results of #2 and #3 above.Official source
Last verified Oct 25, 2026
Stock or par-value amendments require a calculation for each portion of the year. This calculator does not prorate.
Stock or par-value amendments require a calculation for each portion of the year. This calculator does not prorate.
If an amendment changing your stock or par value was filed with the Division of Corporations during the year, issued shares and total gross assets within 30 days of the amendment must be given for each portion of the year during which each distinct authorized amount of capital stock or par value was in effect.Official source
Last verified Oct 25, 2026
For no-par stock, this tool shows only the authorized-shares estimate.
For no-par stock, this tool shows only the authorized-shares estimate.
For corporations having no par value stock the authorized shares method will always result in the lesser tax.Official source
Last verified Oct 25, 2026
A corporation identified as a Large Corporate Filer pays $250,000 in franchise tax. This calculator does not determine that status.
A corporation identified as a Large Corporate Filer pays $250,000 in franchise tax. This calculator does not determine that status.
unless it has been identified as a Large Corporate Filer, then their tax will be $250,000.00.Official source
Last verified Oct 25, 2026
A corporation that did not exist for the full year needs a prorated calculation. This tool estimates a full year only.
A corporation that did not exist for the full year needs a prorated calculation. This tool estimates a full year only.
In case the corporation has not been in existence during the whole year, the amount of tax due, at the foregoing rates and as above provided, shall be prorated for the portion of the year during which the corporation was in existence.Official source
Last verified Oct 25, 2026
Inactive-business reductions are outside this calculator’s scope.
Inactive-business reductions are outside this calculator’s scope.
Every corporation which shall show on its annual franchise tax report that it has not been engaged in any of the business activities for which it was granted a certificate of incorporation, shall pay only at the rate of one half of the amount of taxes scheduled above for the portion of the year as it shall not have been so engaged and at the full rate for the remainder of the year.Official source
Last verified Oct 25, 2026
Corporations owing $5,000.00 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st.
Corporations owing $5,000.00 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st.
Corporations owing $5,000.00 or more make estimated payments with 40% due June 1st, 20% due by September 1st, 20% due by December 1st, and the remainder due March 1st.Official source
Last verified Oct 25, 2026
All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.
All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online. Applies to: Non-exempt domestic corporations; franchise tax is additional to the report fee
All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.Official source
Last verified Oct 25, 2026
Last verified Oct 25, 2026.
Official sources (3)
Not legal or tax advice. Confirm with the official agency before filing.