Delaware franchise tax method comparison calculator

Enter a simple cap table and gross assets to see why a high Authorized Shares notice can differ from Assumed Par Value. This is a free estimate for supported par-value domestic corporations, not an official Delaware filing or payment.

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

Method comparison

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.

Authorized Shares estimate
$85,165
Assumed Par Value Capital estimate
$400
Method retained for this estimate
Assumed Par Value Capital Method
Late penalty and interest
$0.00
Estimated total before state credits
$450.00
User-adjusted amount to pay
$450.00

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.