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. Exempt domestic corporations do not pay a tax but must file an Annual Report. The Annual Report filing fee for all other domestic corporations is $50.00 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 $180,000.00. Taxpayers owing $5,000.00 or more pay estimated 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. The penalty for not filing a completed Annual Report on or before March 1st is $100. Interest at 1.5% per month is applied to any unpaid tax balance.
Notification of Annual Report and Franchise Taxes due are sent to all Delaware Registered Agents in December of each year. Delaware has mandated electronic filing of domestic corporations Annual Reports.
- 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
Foreign Corporations are required to file an Annual Report on or before June 30th.. The fee for filing the Annual Report is $125.00. Foreign corporations are assessed a penalty of $125 if the Annual Report is not filed.
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 due on or before June 1st of each year. Penalty for non-payment or late payment is $200.00. Interest accrues on the tax and penalty at the rate of 1.5% per month.
Pay your Tax Online
If you would like to pay your taxes online CLICK HERE.
Payment Options
The Division of Corporations accepts ACH Debit from your checking or savings account and Visa, MasterCard or Discover credit cards.
