# Delaware Franchise Tax Filing Instructions

> Last synced: 2026-02-27. Confirm with the [official source](https://corp.delaware.gov/paytaxes/) before filing.

## Filing Deadlines

| Entity Type | Annual Report & Tax Due | Late Penalty |
|-------------|------------------------|--------------|
| Domestic corporations | **March 1** | $200 + 1.5% monthly interest |
| Foreign corporations | **June 30** | $200 + 1.5% monthly interest |
| LLCs / LPs / GPs | **June 1** | $200 + 1.5% monthly interest |

Interest accrues monthly on unpaid tax from the due date until paid.

## Portal Information

- **URL**: https://icis.corp.delaware.gov/ecorp/logintax.aspx
- **Hours**: 8:00am - 11:45pm ET, daily
- **Login**: Delaware Business Entity File Number (up to 9 digits)
- **Authentication**: CAPTCHA on login page

The portal is the only official method for filing the annual report and paying franchise tax online.

## Filing Fees

| Entity Type | Filing Fee |
|-------------|-----------|
| Domestic corporation (non-exempt) | **$50** |
| Domestic corporation (501(c)(3) exempt) | **$25** |
| Foreign corporation | **$125** |

The filing fee is in addition to the franchise tax and is non-refundable.

## Payment Methods

| Method | When Available |
|--------|---------------|
| Visa | Tax total < $5,000 |
| MasterCard | Tax total < $5,000 |
| American Express | Tax total < $5,000 |
| Discover | Tax total < $5,000 |
| ACH (electronic bank transfer) | Any amount (**required** if tax >= $5,000) |

**Important**: If your franchise tax is **$5,000 or more**, you **must** pay by ACH. Credit cards are not accepted above this threshold.

## Required Information for Filing

Before starting, gather:

1. **Delaware Business Entity File Number** (up to 9 digits)
2. **Officers** (C-Corps): names, titles, and addresses for all officers
3. **Directors** (C-Corps): names and addresses for all directors
4. **Registered agent**: name and address (verify this matches your records)
5. **Stock information** (C-Corps):
   - Number of authorized shares by class
   - Par value for each class
   - Number of issued shares (including treasury shares) as of December 31
   - Total gross assets as of December 31 (from IRS Form 1120, Schedule L, Line 15)
6. **Nature of business**: brief description of how the company generates revenue

## Quarterly Payment Schedule (Tax >= $5,000)

Corporations owing $5,000 or more in annual franchise tax must pay estimated installments:

| Due Date | Percentage |
|----------|-----------|
| June 1 | 40% of estimated annual tax |
| September 1 | 20% of estimated annual tax |
| December 1 | 20% of estimated annual tax |
| March 1 (following year) | Remainder (balance due) |

Failure to pay installments on time results in penalty and interest on each missed payment.

## Late Filing

- **Penalty**: $200 flat fee
- **Interest**: 1.5% per month on the unpaid tax amount, accruing from the original due date
- **Corporate status**: Failure to file and pay for two consecutive years may result in the corporation being voided by proclamation. Reviving a voided entity is significantly more expensive than paying on time.

## Scam Warning

The Delaware Division of Corporations warns about **deceptive solicitations** that resemble official government notices. These scam letters:
- May use official-sounding names and seals
- Often demand payment to a non-government address
- May charge inflated fees for "annual report filing services"

**Legitimate notices** come only from:
- The Delaware Division of Corporations (dover.de.us domain)
- Your registered agent

If you receive a suspicious notice, verify by calling the Division of Corporations directly.

## Contact

- **Phone**: 302-739-3073, Option 3
- **Website**: https://corp.delaware.gov/
- **Email**: See the Division of Corporations website for current contact information

## Portal Step-by-Step Summary

1. Navigate to https://icis.corp.delaware.gov/ecorp/logintax.aspx
2. Enter your Business Entity File Number
3. Complete the CAPTCHA and click Continue
4. Verify your entity name, registered agent, and registered office
5. Review and update officers and directors
6. Enter stock information (authorized shares, par value, issued shares, gross assets)
7. Select your preferred tax calculation method
8. Verify the calculated tax amount
9. Enter payment information
10. Click Submit **once** (the portal warns about duplicate charges from double-clicking)
11. Save your confirmation number and screenshot the confirmation page
