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Delaware franchise tax
- Both methods
- Up to five stock classes
- Late payment estimate
Opens in Excel, Google Sheets and Apple Numbers.
Free tools · Tax, US
Free Delaware franchise tax calculator, both methods and the lower bill.
Excello's free Delaware franchise tax calculator works out a Delaware corporation's tax under both of the Division of Corporations' methods, shows the lower one and adds the annual report fee.
A startup with millions of authorized shares can see a five-figure amount under one method and a few hundred dollars under the other, as the example below shows.
Free. No sign-up. An estimate for Delaware corporations.
- Calculator
- State Delaware
- Methods both
- Excel included
- Price free
Work out your Delaware franchise tax
The calculator
Use the figures at the end of your tax year: the authorized shares and par value from your certificate of incorporation, issued shares, and total gross assets.
Your estimate
- Total due by March 1
- Franchise tax, the lower method
- Annual report fee
- $50
- Assumed par and capital
Lower tax: Assumed Par Value Capital method.
Delaware franchise tax calculation methods, side by side
Two methods
Authorized Shares method
- 5,000 shares or fewer: $175
- 5,001 to 10,000 shares: $250
- Each extra 10,000 shares, or part of them: add $85
With 10,000,000 authorized shares that comes to $85,165. For stock with no par value, the Division notes this method always gives the lower tax.
Assumed Par Value Capital method
- Divide total gross assets by total issued shares, to six decimal places: the assumed par.
- Shares with a par value below it count at the assumed par; the rest count at their own par.
- Round the total up to the next million and charge $400 per million, with a $400 minimum.
For the example, $2,000,000 ÷ 8,000,000 shares gives an assumed par of $0.25, capital of $2,500,000 and a tax of $1,200.
| Stock | Authorized shares | Par value | Counts in capital at |
|---|---|---|---|
| $1 par | 1,000,000 | $1 | $2,061,856 |
| $5 par | 250,000 | $5 | $1,250,000 |
| Assumed par | $1,000,000 ÷ 485,000 issued shares = $2.061856 | ||
| Assumed par value capital | $3,311,856, rounded up to $4,000,000: tax $1,600 | ||
| Authorized Shares method, for comparison | $10,790 | ||
The Division's instruction is simple: use the method that results in the lesser tax. To use the Assumed Par Value Capital method, give all issued shares, including treasury shares, and total gross assets on the annual report.
Source: Delaware Division of Corporations, How to Calculate Franchise Taxes, checked September 2026
Due dates, fees and late payment
The annual report
Source: Delaware Division of Corporations, Annual Report and Tax Information, checked September 2026
The Delaware Division of Corporations franchise tax calculator, and this one
Official tools
Sources: Delaware Division of Corporations, Franchise Tax Calculator; Annual Report and Tax Instructions; checked September 2026
Delaware franchise tax calculator Excel template
The file
Year-end figures ready for the report
Where Excello fits
Frequently asked questions
What is the Delaware franchise tax?
It is a yearly tax that Delaware charges corporations incorporated in the state, paid with the annual report by March 1. It is worked out from the company's authorized shares, or from its shares and assets.
How do you calculate Delaware franchise tax?
Work it out under both of the Division of Corporations' methods and pay the lower. The Authorized Shares method counts authorized shares; the Assumed Par Value Capital method uses issued shares and gross assets, with a $400 minimum.
Why is my Delaware franchise tax bill so high?
Under the Authorized Shares method the tax grows with every 10,000 authorized shares, so millions of shares add up fast. Using the Assumed Par Value Capital method can give a far lower tax: in the example, $85,165 against $1,200.
When is the Delaware franchise tax due?
Corporations file the annual report and pay the tax online by March 1 each year. A late annual report brings a $200 penalty, and unpaid tax carries interest of 1.5% a month.
What counts as gross assets for the Delaware franchise tax?
The total assets reported on Form 1120, Schedule L, for the fiscal year ending in the calendar year of the report. The issued share count used with it must include treasury shares.
How much franchise tax do Delaware LLCs pay?
Delaware LLCs, limited partnerships and general partnerships pay a flat annual tax of $300, due by June 1. The two share-based methods on this page apply to corporations.
Is this Delaware franchise tax calculator free?
Yes. The calculator and the Excel template are free, with no sign-up needed. Both give estimates using the Division of Corporations' published method; the Division's figures decide what is owed.