Deadline page • Updated 2026
Delaware C-corp annual report + franchise tax: due March 1
Amount: $400+ APV min + $50. File via DE Annual Report e-file by March 1. Miss it: $200 + 1.5%/month.
Quick answers
- When is the Delaware C-corp annual report + franchise tax due?
- March 1, via DE Annual Report e-file. Amount $400+ APV min + $50. Late penalty: $200 + 1.5%/month.
- Who has to file the Delaware C-corp annual report + franchise tax?
- Every non-exempt Delaware corporation that existed during the prior year, whether or not it did business, including companies that dissolved during the year.
How to file, step by step
- Pull year-end gross assets (Form 1120 Schedule L or balance sheet) and issued shares.
- Open the Division of Corporations annual report system with your file number.
- Enter gross assets and issued shares so the franchise tax recalculates under Assumed Par Value.
- List directors and one officer, then pay the tax plus the $50 filing fee.
What to file
Submit DE Annual Report e-file with $400+ APV min + $50 on or before March 1. Extensions extend filing where offered — never payment.
If you miss it
$200 + 1.5%/month. Set a recurring reminder a month early — most of these penalties are automatic and non-waivable for reasonable cause you could have calendared.
Full walkthrough
The complete rules, worked examples, and penalty details are in Delaware APV optimization. For every other date in the year, see the 2026 compliance calendar.
Other deadlines
Sources
- FTB / Division of Corporations / SOS / Comptroller deadline schedules (see 2026 calendar guide)