Delaware LLC
- Due
- 1 June
- Fee
- $300
A flat annual tax with no accompanying report. Payment is submitted through the Delaware Division of Corporations portal and the receipt is stored on your compliance calendar.
Delaware
Keep your Delaware entity in good standing.
LLC annual tax or corporation franchise tax + annual report, filed on time, with the receipt stored on your record.
Delaware at a glance
Two entity types, two deadlines.
| Entity | What's due | Deadline | Fee |
|---|---|---|---|
| LLC | Annual tax (no report) | 1 June | $300 |
| C-corp | Annual report + franchise tax | 1 March | $50 report + franchise tax (min $175 / $400) |
Which path is yours?
LLC or C-corp — pick your path.
Delaware C-corporation
- Due
- 1 March
- Fee
- $50 report + franchise tax
Annual report ($50) plus franchise tax calculated under the authorised-shares method ($175 minimum) or the assumed par value capital method ($400 minimum). We calculate both and file under the method that owes less.
Franchise-tax method
Assumed par value capital almost always wins for startups.
If you authorised 10 million shares at formation and have small total assets, the authorised-shares method quotes you a tax in the tens of thousands. The assumed par value capital method quotes you a tax near the $400 minimum. Both calculations are legitimate — Delaware lets you pay under whichever is lower. We always run both.
| Method | Calculated |
|---|---|
| Authorised shares | $47,250 |
| Assumed par value capital | $400 |
| You pay | $400 + $50 report |
Illustrative figures from a typical 10M-share, $25k-asset early-stage C-corp.
FAQ
Delaware questions, answered.
What does a Delaware LLC owe each year?
A flat $300 annual tax, due 1 June, with no annual-report filing. The amount has been unchanged since 2014.
What does a Delaware C-corp owe each year?
An annual report ($50 filing fee) plus franchise tax, both due 1 March. The franchise tax is calculated under either the authorised-shares method or the assumed par value capital method — we use the method that minimises your tax, usually assumed par value for early-stage startups.
What happens if I'm late?
Delaware adds a late penalty and interest, and marks the entity as "not in good standing". Prolonged delinquency can lead to administrative cancellation. The late penalty for an LLC that misses 1 June is $200 plus 1.5% monthly interest; for a corporation that misses 1 March it is $200 plus the same interest, on top of the base tax owed.
Do you also handle Wyoming, Nevada, or other states?
Delaware first — it covers the overwhelming majority of our customers. Wyoming annual reports ($60) and Nevada's state business licence ($150) are available on request; see /contact.
What is the "assumed par value capital" method?
A franchise-tax calculation based on your total gross assets and total issued shares, rather than the simple per-authorised-share rate. For startups that authorised millions of shares at formation but have small assets, this method typically produces a much lower bill.
What if my LLC has been dissolved mid-year?
Delaware pro-rates the annual tax to the month of dissolution and requires final filings. We handle the dissolution-year filing as part of the standard engagement.