Overview


Franchise taxes in the State of Delaware are set by the Delaware Division of Corporations. Businesses that are registered in Delaware need to pay the Division of Corporations directly.

Businesses registered in California need to pay the California Franchise Tax Board directly.


Who needs to pay Franchise Taxes in Delaware?

All LLCs, LPs and corporations need to pay franchise taxes in Delaware. Non-stock/non-profit companies only have to pay a $25 filing fee.


How are Franchise Taxes calculated in Delaware?

LLCs and LPs are charged a flat rate of $300. Corporations are calculated based on share numbers. Under 5,000 is $50 reporting plus $175 tax to total $225. 5,001-10,000 shares is $50 reporting plus $250 tax to total $300. Shares more than 10,000 are then added in proportion up to no more than $200,000.


How often do businesses need to pay Franchise Tax calculated in Delaware?

Franchise taxes in Delaware needs to be paid annually.


When is the due date to pay Franchise Tax in Delaware?

Delaware Franchise tax for Corporations are due March 1 every year. LLCs and LPs are due June 1 every year.