This guide provides essential information for businesses to file their annual reports and pay their business entity taxes online with the Delaware Division of Corporations. This online system ensures a convenient and efficient process for meeting your state obligations.
Paying Your Taxes and Filing Your Annual Report Online
You can access the online filing and payment system daily between 8:00 am and 11:45 pm Eastern Time. Please ensure you use only English characters when entering data to avoid inaccuracies in your Annual Report records.
Encountering Errors? For immediate troubleshooting of errors during your online filing process, please refer to this helpful resource: Troubleshooting Annual Report Filing Errors.
Secure Online Payment Options
For secure and convenient payment processing, the Delaware Division of Corporations offers the following online payment methods. To prevent duplicate charges, if paying by credit card, click the submit button only once.
Electronic Payment (ACH Debit) – Mandatory for all transactions exceeding $5,000.00.
For transactions over $5,000, electronic payment via ACH Debit is required. Please use the following Bank Identification Number: 1225092400.
- ACH Debit from Checking Account
Credit Card Payments
For smaller transactions and added convenience, credit card payments are accepted online.
Accepted Credit Cards for Online Payment
- Visa
- MasterCard
- American Express
- Discover
Key Information: Corporate Annual Report and Franchise Tax
Corporate Annual Report Requirements
All active Domestic Corporations are required to file their Annual Reports and pay Franchise Taxes for the preceding year annually on or before March 1st. This filing must be completed online. Failure to comply with both the filing and payment requirements will result in a penalty of $200.00, plus an additional 1.5% interest per month on the outstanding tax and penalty amounts.
Annual Report Filing Fees (Effective September 1, 2019):
The following fees apply for filing your Annual Report or Amended Annual Report online:
- Exempt Domestic Corporations – $25.00
- Non-Exempt Domestic Corporations – $50.00
Franchise Tax Rates:
Franchise Tax minimums are currently set at $175.00 using the Authorized Shares Method. If using the Assumed Par Value Capital Method, the minimum tax is $400.00, with a maximum tax of $200,000.00 under both methods. Corporations identified as Large Corporate Filers will have a maximum tax of $250,000.00. Taxes are assessed if the corporation maintains an active status within the Division of Corporations records at any point between January 1st and December 31st of the current tax year.
For detailed information on calculation methods, please refer to: Methods of Calculating Franchise Tax
Tier 2 Delisting: Corporations seeking to remove themselves from Tier 2 status must provide Franchise Tax with the delisting form that was filed with the SEC to indicate removal from the stock market.
Frequently Asked Questions: For answers to common questions while filing your Annual Report online, please visit our Frequently Asked Questions section.
Information for Foreign Corporations
Foreign Corporations are also required to file an Annual Report with the Delaware Secretary of State annually, with a due date of June 30th each year. A filing fee of $125.00 is required for Foreign Corporation Annual Reports. Failure to submit the Annual Report and payment by the June 30th deadline will incur a penalty of $125.00, added to the standard filing fee.
Important Consumer Alert: Be Aware of Tax and Annual Report Scams
The Delaware Division of Corporations urges all businesses to exercise caution and remain vigilant against deceptive solicitations. Delaware legal entities should treat any correspondence received via mail or email with suspicion if it does not originate directly from the State of Delaware or your entity’s registered Delaware agent.
Examples of Deceptive Solicitations
The Secretary of State’s Office is actively collaborating with law enforcement agencies to investigate these deceptive practices. If your Delaware business has received a suspicious solicitation or has unfortunately made a payment as a result of such a scam, please complete a complaint form and contact the Consumer Protection Unit of the Attorney General’s Office at (302) 577-8600 or toll-free at 1-800-220-5424.
For any questions or concerns regarding potential solicitations, please do not hesitate to contact the Delaware Division of Corporations directly at (302) 739-3073.
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