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Tools  ·  Delaware Franchise Tax

Delaware Franchise Tax Calculator

Compare both calculation methods side-by-side, see which election saves the most, and avoid the most common sticker-shock on the June 1 filing.

Inputs

Your Corporation

Single-class C-corp or S-corp. For multi-class structures, see the notes below.
Total shares the certificate of incorporation authorizes — not the number actually issued.
Shares actually outstanding (held by founders, employees, investors).
$
From your most recent federal Form 1120, Schedule L, line 15(d).
Quick presets
Recommended bill
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Run a calculation to see which method to elect
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Authorized Shares Method Default
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Tiered on authorized shares only. Issued shares and assets are ignored.
Assumed Par Value Capital Method Election
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Based on gross assets and the issued/authorized ratio. Must be elected on the Annual Report.
Annual Report filing fee (every DE corp) $50.00

How this calculation works

Delaware offers two methods for calculating the corporate franchise tax. You pay the lesser, but the Authorized Shares Method is the default — you must affirmatively elect the Assumed Par Value Capital Method on the Annual Franchise Tax Report by checking the box and supplying the inputs.

The Authorized Shares Method uses a tiered schedule on authorized shares only: $175 for up to 5,000 authorized; $250 for 5,001–10,000; then $85 for each additional 10,000 authorized shares. Maximum $200,000.

The Assumed Par Value Capital Method divides total gross assets by issued shares to derive an “assumed par,” multiplies that by authorized shares to get assumed par value capital, then charges $400 per $1,000,000 of capital (rounded up to the next million). Minimum $400. Maximum $200,000.

This calculator covers the common single-class structure. Corporations with multiple classes of stock at different par values, large corporate filers (subject to the $250,000 maximum), and entities with mid-year share or asset changes need professional review — the calculation gets meaningfully more nuanced.

Compliance Digest · Issue No. 01

The full filing strategy, every month.

This calculator gives you the number. The Compliance Digest gives you the timing, the late-payment math, the dual-filing trap for clients with both DE and FL entities, and the next 90 days of deadlines for every jurisdiction your roster touches. Issue No. 01 ships May 1.

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