Delaware franchise tax calculator 2027 (report due March 1, 2027)
Our answer: most venture-style startups with millions of authorized shares and modest assets should pay about $450 for the 2026 report ($400 minimum tax plus the $50 report fee), not the $85,000-style bill Delaware's default method shows. Enter your cap table and gross assets to check; the official Delaware portal still decides the balance you pay by March 1, 2027.
Direct answer
A Delaware corporation with par-value-only stock should compare the Authorized Shares Method and the Assumed Par Value Capital Method before paying a high franchise tax notice. The calculator needs authorized shares, issued shares, treasury shares, par value, and gross assets. Delaware's official portal still controls the final filing and balance.
Inputs
Both methods, report year 2026
This free estimate compares Delaware's Authorized Shares Method with the Assumed Par Value Capital Method for a simple par-value domestic stock corporation. The official Delaware portal remains the filing and payment channel.
What this free tool checks
The comparison starts with the facts Delaware asks for when a corporation uses the Assumed Par Value method: authorized shares, issued shares, treasury shares, par value, and gross assets. It then shows the two method outputs side by side.
Best-fit use case
Use it when a taxable Delaware domestic stock corporation has par-value-only shares and clean cap-table records. It is useful before opening eCorp, especially when an Authorized Shares notice looks much higher than expected.
When to stop
Stop for no-par stock, Large Corporate Filer status, uncertain Schedule L assets, mergers, amendments, dissolution, registered agent changes, or legal questions. For those cases, compare the Delaware portal, registered-agent notes, and professional records before using the result.
Example: why an $85,000 notice can happen
A corporation with about 10,000,000 authorized shares can see an Authorized Shares result around $85,000 before the annual report fee and state-account adjustments. That does not prove the Assumed Par Value method is available, but it explains why the notice can look disconnected from revenue.
Checklist before using the result
Confirm entity type, par value, issued-share records, treasury shares, gross assets, director/officer facts, annual report fee, and official portal balance. Stop for no-par stock, zero issued shares, zero gross assets, Large Corporate Filer status, or uncertain cap table records.
2027 filing season: the numbers this calculator uses
| Item | Amount | Source |
|---|---|---|
| Authorized Shares, 5,000 shares or less | $175 | 8 Del. C. § 503(a)(1) |
| Authorized Shares, 5,001 to 10,000 | $250, then $85 per extra 10,000 shares | 8 Del. C. § 503(a)(1) |
| Assumed Par Value Capital | $400 per $1,000,000 of assumed par value capital, minimum $400 | 8 Del. C. § 503(a)(2), (b) |
| Maximum tax / Large Corporate Filer | $200,000 / $250,000 | 8 Del. C. § 503(b), (c)(4) |
| Annual report fee (non-exempt domestic) | $50 | corp.delaware.gov/paytaxes |
| Late filing | $200 penalty plus 1.5% interest per month | corp.delaware.gov/paytaxes |
| Report year 2026 due date | March 1, 2027 | corp.delaware.gov/paytaxes |
Worked example: 10,000,000 authorized shares at $0.00001 par, 8,000,000 issued, $50,000 gross assets. Authorized Shares gives $250 + 999 × $85 = $85,165. Assumed Par Value gives $50,000 ÷ 8,000,000 = $0.00625 per share, × 10,000,000 authorized = $62,500 of assumed capital, which is under $1,000,000, so the $400 minimum applies. Total with the report fee: $450.