Every non-exempt Delaware domestic corporation must file its annual report and pay franchise tax by March 1 each year (March 1, 2026 for the 2025 report), whether or not it did business or earned income in Delaware. Tax ranges from a $175 minimum under the Authorized Shares method (or $400 minimum under the Assumed Par Value Capital method) up to $200,000 ($250,000 for large corporate filers). Missing the deadline triggers a $200 penalty plus 1.5% monthly interest and loss of good standing.
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Delaware C-corps must file the annual report and franchise tax by March 1, 2026
Why this matters for founders
If you are a Delaware C-corp (the default for VC-backed startups), calendar March 1 and compute tax with the Assumed Par Value Capital method, which usually produces a far smaller bill than the default Authorized Shares estimate. Lost good standing can stall a financing or M&A closing until it is cured.
Source: Delaware Division of Corporations — Pay Taxes / File Annual Report
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