What is the Delaware Tax?
Delaware Corporations must pay an annual state franchise tax. The amount of the franchise tax is generally based upon the number of shares of stock the corporation is authorized to issue. Taxes and annual reports must be filed electronically online no later than March 1 of each year. The minimum annual state franchise tax is $35.00 based upon 3,000 shares or less. Taxes and annual reports are due to be received no later than March 1 of each year. All Delaware Limited Liability Companies/General partnerships/Limited Partnerships must pay an annual state franchise tax of $200 per year. Taxes are due no later than June 1 of each year and must be filed electronically.
