Annual Report and Tax Instructions - Division of Corporations - State of Delaware
Source: http://corp.delaware.gov/paytaxes.shtml
Archived: 2026-04-23 17:11
Annual Report and Tax Instructions - Division of Corporations - State of Delaware
Delaware Division of
Corporations
Annual Report and Tax Instructions
Listen
**
Important Notice:
Nature of Business is now required on all Domestic Annual Reports. The nature of a business indicates what a company does to generate revenue.
**
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.
Troubleshoot errors received while filing 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 1225092400
Checking Account
Credit Card
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:
Effective September 1, 2019, the fees for filing an Annual Report or an Amended Annual Report are below:
Exempt Domestic Corporations
– $25.00.
Non-Exempt Domestic Corporations – $50.00.
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
Tier 2 Delisting
– In order to remove a Corporation from Tier 2 status please supply Franchise Tax with the delisting form the Corporation filed with the SEC removing them from the stock market.
Questions while filing my Annual Report online
–
Frequently Asked Questions
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.
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, via regular mail or e-mail, 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
and 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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Delaware Division of
Corporations
Annual Report and Tax Instructions
Listen
**
Important Notice:
Nature of Business is now required on all Domestic Annual Reports. The nature of a business indicates what a company does to generate revenue.
**
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.
Troubleshoot errors received while filing 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 1225092400
Checking Account
Credit Card
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:
Effective September 1, 2019, the fees for filing an Annual Report or an Amended Annual Report are below:
Exempt Domestic Corporations
– $25.00.
Non-Exempt Domestic Corporations – $50.00.
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
Tier 2 Delisting
– In order to remove a Corporation from Tier 2 status please supply Franchise Tax with the delisting form the Corporation filed with the SEC removing them from the stock market.
Questions while filing my Annual Report online
–
Frequently Asked Questions
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.
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, via regular mail or e-mail, 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
and 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.
Site Help Contacts
|
Privacy Policy
About
Frequently Asked Questions
Contact Information
Delaware Laws
Newsroom
Agency Regulations
Pay Taxes/File Annual Report
File a UCC
Check Name Availability
Search for a Business Entity
Check Entity Status
Validate a Certificate
Corporate Forms
Corporate Fees
UCC Forms & Fees
Tax Information
Registered Agents
FOIA Requests
+
Show state footer menu
Delaware's Government
Delaware's Governor
State Directory
Elected Officials
General Assembly
Delaware Courts
State Employees
Cities & Towns
Delaware State Code
State Regulations
Business First Steps
Phone Directory
Locations Directory
Delaware Public Meetings
Voting & Elections
Transparency
Choose Health DE
Tax Center
Personal Income Tax
Privacy Policy
Weather & Travel
Contact State Agencies
Corporations
Franchise Tax
Gross Receipts Tax
Withholding Tax
Guides to Services
Help Center
Mobile Apps
E-mail / Text Alerts
Social Media
Facebook page for Delaware.gov (opens in a new window)
X (formerly Twitter) page for Delaware.gov (opens in a new window)
Flickr page for Delaware.gov (opens in a new window)
YouTube page for Delaware.gov (opens in a new window)
Instagram page for Delaware.gov (opens in a new window)
Make Text Size Smaler
Reset Text Size
Make Text Size Bigger
Built by the
Government Information Center
©MMXXVI
Delaware.gov
-
Hide state footer menu