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Delaware franchise tax calculator

Enter a few numbers from your company’s records. We’ll run both official methods, show which one is lower, and cite the source for each step.

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The guide explains both methods step by step.

The full calendar

How the tax is calculated What a Delaware C-corp files each year What a Delaware LLC files each year

Your result

Both methods for your numbers

Enter your numbers above and select Calculate. Both methods will appear here.

The franchise tax is one of the yearly obligations we track for a Delaware corporation. See them in the company calendar

How it works

Two official methods, side by side

Delaware describes two ways to calculate a corporation’s franchise tax and says: “Use the method that results in the lesser tax.” 1

Method A

Authorized Shares Method

Uses: authorized shares only.

Up to 5,000 shares: $175
5,001 to 10,000 shares: $250
Each additional 10,000 shares, or part of them: + $85
Maximum: $200,000

Sources 2 3 4

Method B

Assumed Par Value Capital Method

Uses: authorized shares, issued shares, par value and total gross assets.

Per $1,000,000 of assumed par value capital, or part of it: $400
Minimum: $400
Maximum: $200,000

Sources 5 6 4

In Delaware, the maximum applies to both methods “unless it has been identified as a Large Corporate Filer”. Source: Delaware Division of Corporations, read on October 4, 2026, opens official page in a new tab

Worked example

Step by step, for an example company

Delaware’s own example of the Assumed Par Value Capital Method is for “a corporation having 1,000,000 shares of stock with a par value of $1.00 and 250,000 shares of stock with a par value of $5.00 , gross assets of $1,000,000.00 and issued shares totaling 485,000”. 7 The steps below are quoted from Delaware’s page.

Authorized shares: 1,000,000 + 250,000
Issued shares: 485,000
Par value per share: $1.00 and $5.00
Total gross assets: $1,000,000

Step 1
“Divide your total gross assets by your total issued shares carrying to 6 decimal places. The result is your “assumed par”.” 8
$2.061856
Step 2
“Multiply the assumed par by the number of authorized shares having a par value of less than the assumed par.” 9
$2,061,856
Step 3
“Multiply the number of authorized shares with a par value greater than the assumed par by their respective par value.” 10
$1,250,000
Step 4
“Add the results of #2 and #3 above. The result is your assumed par value capital.” 11
$3,311,856
Step 5
“Figure your tax by dividing the assumed par value capital, rounded up to the next million if it is over $1,000,000, by 1,000,000 and then multiply by $400.00.” 12 13
$1,600

Sources for this page

Delaware Division of CorporationsOpen source (opens in a new tab)
“Use the method that results in the lesser tax.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“5,000 shares or less (minimum tax) $175.00.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“5,001 – 10,000 shares – $250.00, each additional 10,000 shares or portion thereof add $85.00 maximum annual tax is $200,000.00”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“All corporations using either method will have a maximum tax of $200,000.00.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“The tax rate under this method is $400.00 per million or portion of a million.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“The minimum tax for the Assumed Par Value Capital Method of calculation is $400.00.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“The example cited below is for a corporation having 1,000,000 shares of stock with a par value of $1.00 and 250,000 shares of stock with a par value of $5.00 , gross assets of $1,000,000.00 and issued shares totaling 485,000.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Divide your total gross assets by your total issued shares carrying to 6 decimal places. The result is your “assumed par”. Example: $1,000,000 assets, 485,000 issued shares = $2.061856 assumed par.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Multiply the assumed par by the number of authorized shares having a par value of less than the assumed par. Example: $2.061856 assumed par s 1,000,000 shares = $2,061,856.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Multiply the number of authorized shares with a par value greater than the assumed par by their respective par value. Example: 250,000 shares $5.00 par value = $1,250,000”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Add the results of #2 and #3 above. The result is your assumed par value capital. Example: $2,061,856 plus $1,250,000 = $3,311,856 assumed par value capital.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Figure your tax by dividing the assumed par value capital, rounded up to the next million if it is over $1,000,000, by 1,000,000 and then multiply by $400.00. Example: 4 x $400.00 = $1,600.00”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Example: 4 x $400.00 = $1,600.00”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026 ↩
Delaware Division of CorporationsOpen source (opens in a new tab)
“Divide your total gross assets by your total issued shares carrying to 6 decimal places.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026
Delaware Division of CorporationsOpen source (opens in a new tab)
“If the assumed par value capital is less than $1,000,000, the tax is calculated by dividing the assumed par value capital by $1,000,000 then multiplying that result by $400.00.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026
Delaware Code, Title 8, § 503Open source (opens in a new tab)
“To the amount of tax attributable to the corporation’s assumed no-par capital, computed as above prescribed, add $400 for each $1,000,000 or fraction thereof in excess of $1,000,000 of an assumed par value capital, found by multiplying the number of authorized shares of capital stock having par value by the quotient resulting from dividing the amount of the total assets of the corporation, as shown in the manner hereinafter provided, by the total number of issued shares of all denominations and classes.”
https://delcode.delaware.gov/title8/c005/index.html · read on October 4, 2026
Delaware Division of CorporationsOpen source (opens in a new tab)
“For corporations having no par value stock the authorized shares method will always result in the lesser tax.”
https://corp.delaware.gov/frtaxcalc/ · read on October 4, 2026
Delaware Division of CorporationsOpen source (opens in a new tab)
“All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.”
https://corp.delaware.gov/paytaxes/ · read on October 4, 2026