Delaware franchise tax minimum and annual report fee
The minimum tax and filing fee numbers founders should separate before comparing methods.
Summary
A non-exempt Delaware domestic corporation generally separates the franchise tax from the annual report filing fee. Delaware currently publishes a $50 annual report fee for non-exempt domestic corporations, a $175 Authorized Shares Method minimum tax, and a $400 Assumed Par Value Capital Method minimum tax.
Non-exempt domestic corporation annual report filing fee: $50.
| Annual report fee | $50For non-exempt domestic corporations under Delaware's published fee table. |
|---|---|
| Authorized Shares min | $175Minimum franchise tax under the Authorized Shares Method. |
| Assumed Par min | $400Minimum franchise tax under the Assumed Par Value Capital Method. |
Separate the software fee, filing fee, and tax
A clean checklist keeps three numbers separate: Delaware Franchise Desk's software fee, Delaware's annual report filing fee, and the franchise tax due under the selected official method. Blending them makes the checkout and the filing record harder to audit.
Minimums apply after method selection
The method comparison should not stop at the raw formula. Delaware's minimum tax rules mean the lower official method may still be $175 or $400 before adding the annual report filing fee and any state account adjustments.
Credits and prior payments are state-account facts
Credits, prepaid quarterly installments, penalties, and interest should be copied from Delaware's official account or notice. The product can carry user-entered amounts into the checklist, but it does not verify or change the state account.
Common questions
Is the annual report fee the same as franchise tax?
No. The annual report filing fee is separate from the franchise tax calculation. A non-exempt domestic corporation generally sees both pieces in the official workflow.
Can the tax be lower than the minimum?
No. Delaware's published method minimums apply even if a raw calculation would be lower.
Does the product include government fees?
No. The product price is a software fee. Delaware government fees, penalties, interest, credits, and official balances are separate.