ANNUAL REPORT AND TAX INFORMATION
Corporate Annual Report and Franchise Tax Payments
All corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax. Religious and charitable non-stock corporations are exempt from the tax but must file an Annual Report. The Annual Report filing fee is $25.00 for non-profits. The Annual Report filing fee for taxable domestic corporations is $25.00 plus taxes due upon filing of the Annual Report. Taxes and Annual Reports are to be received no later than March 1st of each year. The minimum tax is $75.00 with a maximum tax of $165,000.00. Taxpayers owing $5,000.00 or more pay taxes in quarterly installments with 40% due June 1, 20% due by September 1, 20% due by December 1, and the remainder due March 1.
Notification of Annual Report and Franchise Taxes due are sent to all Delaware Registered Agents in December of each year. Beginning with the 2007 Annual Report, due March 1, 2008, the State of Delaware is requiring mandatory electronic filing. Filing electronically will insure compliance with changes to the Delaware Law which require the administrative voiding of corporations which do not file or file an incomplete Annual Report.
- You may view the methods used to calculate Franchise Taxes here.
File your Annual Report Online!
If you would like to file your Annual Report taxes online CLICK HERE.Annual Reports and Corporations Ending Their Existence or Renewing Status
Any Delaware Corporation that is ending it's existence or reinstating their status to good standing is required by law to file an Annual Report and pay any and all tax due. Please contact the Franchise Tax Section at 302-739-3073 and select option 3 and option 1 or by email at DOSDOC_Ftax@state.de.us before submitting your Renewal, Merger, Dissolution, Conversion or any other document filing that will end the existence or Renew the status of your Delaware Corporation.
Foreign Corporations
Though Foreign Corporations are not assessed tax, they are required to file an Annual Report. The fee for filing the Annual Report is $100.00.
LP/LLC/GP Tax
Although Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report, they are required to pay an annual tax of $250.00. Taxes for these entities are to be received no later than June 1st of each year.
Pay your Tax Online
If you would like to pay your taxes online CLICK HERE.
Payment Options
For your added convenience when filing your Annual Reports or paying your franchise tax, the Division of Corporations now accepts electronic payments from your checking or savings account in addition to accepting Visa, MasterCard or Discover credit cards.
