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Delaware Division of
Corporations

Annual Report and Tax Instructions



Pay Taxes / File Annual Report

 

FILE YOUR ANNUAL REPORT AND PAY BUSINESS ENTITY TAX

This application is available daily between 8:00 am and 11:45 pm Eastern Time. Only use the English version of characters when entering data, otherwise it may cause an inaccurate record on your Annual Report.
 

Payment Information


If payment is by credit card click submit only once, clicking multiple times may result in duplication of charges to your credit card.

Electronic Payment (ACH Debit)
Required for all transactions over $5,000.00.

Bank Identification Number 2516000279

ACH Electronic Checking or Savings

  • Checking Account

Credit Card

Credit Cards Accepted

  • Visa
  • Master Card
  • American Express
  • Discover

 

Corporate Annual Report Information and Franchise Tax Fees


Corporate Annual Report

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. Failure to file the report and pay the required franchise taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty.

Annual Report Filing Fees:

Franchise Tax Rates:
The minimum tax is currently $175.00, using the Authorized Shares Method and the Minimum Tax using the Assumed Par Value Capital Method is $400.00 with a maximum tax of $200,000.00 for both methods unless it has been identified as a Large Corporate Filer, then their tax will be $250,000.00. Taxes are assessed if the corporation is active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year.

Methods of Calculating Franchise Tax
 

Foreign Corporations


Foreign Corporations must file an Annual Report with the Delaware Secretary of State on or before June 30 each year. A $125.00 filing fee is required to be paid. If the Annual Report and remittance is not received by the due date, a $125.00 penalty will be added to filing fee.
 

LLC/Partnership Tax Information


All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware are required to pay an annual tax of $300.00. There is no requirement to file an Annual Report.

The annual taxes for the prior year are due on or before June 1st. Failure to pay the required annual taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty. There is no proration on alternative entity taxes. Annual taxes are assessed if the entity is active in the records of the Division of Corporations anytime during January 1st through December 31st of the current tax year.

Questions while filing my Annual Report onlineFrequently Asked Tax Questions
 

IMPORTANT CONSUMER ALERT ABOUT TAX AND ANNUAL REPORT SCAMS


The Division of Corporations recommends that consumers be alert to deceptive solicitations. Delaware legal entities should view suspiciously any correspondence that does not come directly from the State
or the entity’s Delaware registered agent.

Examples of deceptive solicitations

The Secretary of State’s Office works closely with law enforcement to investigate deceptive solicitations. If a Delaware business entity received such a solicitation or sent payment as a result of receiving this solicitation, please complete a complaint form complaint form and immediately contact the Consumer Protection Unit of the Attorney General’s Office at (302) 577-8600 or 1-800-220-5424.

Please contact the Delaware Division of Corporations at (302) 739-3073 if you have any questions or concerns about a solicitation.

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