---
title: "Delaware Franchise Tax Calculator 2026: Assumed Par Value Method"
description: "Free Delaware franchise tax calculator for corporations: compares the Authorized Shares method ($175 minimum, $85 per 10,000 shares) with the Assumed Par Value Capital method ($400 per $1 million, $400 minimum) so a startup with 10 million shares pays $400, not $85,165. Due 1 March."
url: https://filingchecker.com/delaware-franchise-tax-calculator
---

Free calculator · Delaware rates checked 6 November 2026

# Delaware franchise tax calculator

Delaware's first bill to a startup often says tens of thousands of dollars, because it uses the Authorized Shares method. Most companies can pay far less with the Assumed Par Value Capital method. Enter four numbers from your records to see both.

Authorized shares (in your certificate of incorporation)

Issued shares at 31 December

Par value per share ($)

Total gross assets at 31 December ($, from Form 1120 Schedule L)

## The two methods

### Authorized Shares method

- 5,000 shares or fewer: $175 (the minimum)
- 5,001 to 10,000 shares: $250
- Each extra 10,000 shares or part of it: $85 more

### Assumed Par Value Capital method

- Assumed par = total gross assets ÷ issued shares.
- For each class, multiply authorized shares by the higher of the assumed par and the stated par value. Add up the classes: that's the assumed par value capital.
- Tax = $400 for each $1,000,000 or part of it, minimum $400.

You pay whichever is lower. The maximum is $200,000 ($250,000 for Large Corporate Filers). Add the $50 annual report fee.

## Deadline and penalties

The tax and annual report are due by **1 March** each year for the previous year. Missing it costs a $200 penalty plus 1.5% interest a month on unpaid tax. Companies owing $5,000 or more pay in instalments (40% by 1 June, 20% by 1 September, 20% by 1 December, the rest by 1 March).

When you file on the Delaware site, enter your gross assets and issued shares; it then charges the lower method. The default bill you receive by email assumes the Authorized Shares method.

This calculator handles one class of stock. If you have several classes, add each one's authorized shares × the higher of assumed par or its par value.

Delaware LLCs pay a flat [$400 annual tax by 1 June](https://filingchecker.com/delaware-llc-annual-tax) instead. Comparing states? [LLC annual reports by state](https://filingchecker.com/llc-annual-report).

Sources: Delaware Division of Corporations, Franchise Taxes (published 21 September 2026) and "How to calculate franchise taxes". Read 6 November 2026. Guidance, not tax advice.