When is Delaware Franchise Tax due?
The March 1 annual report and franchise tax deadline for active domestic Delaware corporations.
Summary
Active domestic Delaware corporations generally file the prior-year annual report and pay franchise tax on or before March 1. Delaware requires online filing. Missing the deadline creates a $200 penalty plus 1.5% monthly interest on tax and penalty.
Domestic corporation deadline: on or before March 1.
| Due date | March 1For active domestic corporation annual reports and franchise taxes. |
|---|---|
| Late penalty | $200Delaware adds monthly interest after the deadline. |
| Interest | 1.5% per monthApplied to unpaid tax and penalty according to Delaware guidance. |
The recurring date
For active domestic Delaware corporations, annual reports and franchise taxes for the prior year are due annually on or before March 1. Delaware requires the annual report to be filed online through the official state system.
Penalty and interest
Delaware publishes a $200 penalty for missing the annual report and franchise tax deadline, plus 1.5% interest per month on tax and penalty. Delaware Franchise Desk can warn from an expected filing date, but the official portal controls the final amount due.
Not filed until state submission
A checklist, estimate, saved session, or PDF is not a Delaware filing receipt. The filing is complete only after the user submits through Delaware's official portal and payment is received.
Why founders panic
The Authorized Shares Method can make a small startup look expensive when many shares are authorized. The Assumed Par Value Capital Method may be lower when the corporation has relatively low gross assets and the required issued-share facts are clean.
Common questions
Is the annual report filed when I save a session?
No. Delaware says a session ID can let you return later, but the annual report is filed only after Submit Filing is selected and payment is received.
Does Delaware Franchise Desk file with Delaware?
No. It prepares a method comparison and checklist. Final filing and payment happen through Delaware's official portal.
What happens after March 1?
Delaware publishes a $200 penalty plus 1.5% monthly interest on tax and penalty for failure to file and pay on time.
Is this deadline for LLCs too?
No. This guide is for domestic corporations. Delaware LLCs, LPs, GPs, foreign corporations, and non-stock lanes use different rules and are outside this product.