Who runs this site
DelawareTaxCalc is operated by DelawareTaxCalc LLC. The calculators implement the statute as written and are checked against the Division of Corporations' published rules and examples.
Professional review
The content on this site has not yet been reviewed by a licensed attorney or CPA. Treat all figures as estimates and confirm them with a qualified professional before you file.
Methodology and sources
Both methods follow 8 Del. C. § 503. Authorized Shares: $175 up to 5,000 shares, $250 for 5,001–10,000, plus $85 for each additional 10,000 shares or portion, capped at $200,000. Assumed Par Value Capital: total gross assets divided by issued shares gives the assumed par, which is multiplied by authorized shares per class (using the greater of stated and assumed par), then $400 per $1,000,000 or portion, with a $400 minimum and the same cap. The $50 annual report fee is added on top. Delaware LLCs, LPs, and GPs pay a flat $400 annual tax under 6 Del. C. § 18-1107. Late filings incur a $200 penalty plus 1.5% monthly interest.
- 8 Del. C. § 502: Annual franchise tax report
- 8 Del. C. § 503: Franchise tax computation
- 8 Del. C. § 504: Penalties and interest
- Delaware Division of Corporations: How to calculate franchise taxes
- IRS Form 1120, Schedule L (source of "total gross assets")
Statute-verified September 22, 2026
Every dollar figure on this site was checked directly against the sources above, not a third-party summary. Figures verified: Authorized Shares Method brackets ($175 / $250 / +$85 per 10,000); Statutory maximum tax ($200,000; $250,000 for large corporate filers); Assumed Par Value Capital Method rate ($400 per $1,000,000, $400 minimum); Annual report filing fee ($50, C-Corp); Delaware LLC/LP/GP flat annual tax ($400); Late penalty ($200) and monthly interest (1.5%).
Rates and rules change. If you see an outdated figure, please tell us and we will correct it.
How the site is funded
The calculators are free. Some links to registered agents and accounting providers are affiliate links, and we may earn a commission at no extra cost to you. Where a page recommends a partner, the link is marked as sponsored. Consultation requests are forwarded to partner professionals; we are not a law or accounting firm.
Contact and corrections
use the consultation form to reach us. See also our Privacy Policy and Terms of Service.