Tax forms and a calculator on a desk, Delaware Business Tax Calendar

Delaware Business Tax Calendar: March 1 Franchise Tax, June 1 LLC Tax, June 30 Foreign Report, the 15th for Lodging and the 20th for Gross Receipts

Delaware Business Tax Calendar: Stay on Top of Every Filing Deadline

Running a business in Delaware means tracking a constellation of tax and filing deadlines. Miss one, and you're looking at penalties, interest, and potential loss of good standing. This guide walks you through every date that matters: from March corporate filings to June LLC taxes, hospitality taxes, gross receipts payments, and the end-of-year business license renewal. Whether you operate a corporation, an LLC, a foreign entity, or all three, here's exactly what's due and when.

March 1: The Big Corporate Filing Deadline

If you've formed a Delaware corporation, March 1 is your most critical date. Two things are due on or before this day:

  • Annual Franchise Tax Report: Every domestic corporation must file this report, regardless of whether it earned income or paid dividends. The filing fee is $50.
  • Franchise Tax Payment: Delaware's corporate franchise tax is calculated on authorized shares (minimum $175) or on assumed par value capital (minimum $400), capped at $200,000 for most corporations. It is not an income tax, and it applies even if your corporation made no Delaware sales.

Penalties are steep if you're late. A missed March 1 deadline triggers a $200 penalty plus 1.5% monthly interest on the tax and penalty. Interest accrues every month you're overdue, so a filing missed in April incurs one month of interest; by June, you're paying three months' worth. This adds up fast, especially for larger corporations.

Estimated Franchise Tax Payment Plan: If your corporation expects to owe $5,000 or more in franchise tax, the Division of Corporations requires you to pay estimated tax quarterly. The schedule is:

  • June 1: 40% of estimated annual tax
  • September 1: 20% of estimated annual tax
  • December 1: 20% of estimated annual tax
  • March 1: Remaining balance and any adjustment

This approach spreads your tax liability across the year and keeps you in compliance quarterly. Contact the Delaware Division of Corporations at corp.delaware.gov or check their franchise tax guidance to confirm the current calculation method and any updates.

June 1: The LLC Annual Tax Deadline

Delaware LLCs, limited partnerships, and general partnerships all owe a flat annual tax on June 1 each year, due the following calendar year after formation. Unlike corporations, LLCs file no annual report, just the tax payment.

The LLC Tax Amount: Under Delaware's HB 400 (effective for tax year 2026), the annual tax for an LLC is $400. The first $400 payment is due June 1, 2027. If your LLC was in place during 2026, you paid the then-current rate of $300 on June 1, 2026. Check corp.delaware.gov to confirm the current rate and confirm that no changes have taken effect.

No proration applies, even if your LLC formed mid-year. You owe the full annual tax for any calendar year in which your LLC exists. There is no monthly or quarterly option.

An LLC registered series pays $100 instead of $400, again with no proration for partial years.

This is a straightforward, predictable cost. Set a reminder for early June each year, and budget accordingly.

June 30: The Foreign Corporation Annual Report

If you formed your business outside Delaware but are doing business in Delaware, you likely must file a foreign corporation report by June 30 each year. The filing fee is $250.

"Doing business" includes maintaining an office, engaging in commercial transactions, owning real property, or conducting any activity for profit in Delaware. Check corp.delaware.gov before assuming you are exempt.

Missing the June 30 deadline adds a $250 penalty to the filing fee. Check the Division of Corporations website to confirm your filing obligation and the exact form required for your entity type.

December 31: State Business License Renewal

Every person or entity conducting a trade or business in Delaware must maintain an active Delaware business license. This is separate from forming an entity with the Division of Corporations, it is a licensing requirement from the Division of Revenue.

Business licenses expire on December 31 each year. You must renew before or on that date to avoid operating illegally. Operating without a valid license carries a fine of up to $3,000 or up to two years in prison under Delaware Code Section 2119. The penalty is not theoretical.

License Fees:

  • General services, professional and occupational, contractors, manufacturers, wholesalers: $75 annually
  • General retailers: $90 annually (includes a $15 retail crime fee)
  • Additional locations: $25 each per year

Licenses run January 1 through December 31. A three-year renewal option is available at three times the annual fee. First-year fees are prorated: the fee is reduced by the number of full calendar months that expired before the license was issued (30 Del. C. 2121).

Apply and renew through Delaware One Stop at onestop.delaware.gov.

The 20th: Gross Receipts Tax Payments

Delaware has no state sales tax, but every business license holder owes gross receipts tax (GRT) on business revenue. This is a seller's tax, not a sales tax charged to customers, you pay it on your gross receipts, with no deduction for costs, after the exclusion described below. The rate depends on your license category:

  • Services and wholesale: 0.3983%
  • Retail: 0.7468%
  • Restaurants and contractors: 0.6472%
  • Food processors: 0.1991%
  • Manufacturers: 0.126%

GRT is due the 20th of the following month for monthly filers, or the last day of the month following the end of the quarter for quarterly filers. New businesses file quarterly by default.

Monthly filings require payment every month. Monthly exclusion is $100,000 (meaning you owe tax only on receipts above this threshold). Quarterly filers have a $300,000 exclusion per quarter.

The distinction between monthly and quarterly filing depends on your gross receipts in the prior-year look-back period. Check with the Delaware Division of Revenue to determine your filing frequency and to access the rate schedule for your specific category.

The 15th: Lodging and Short-Term Rental Taxes

If you own or operate a hotel, bed-and-breakfast, vacation rental, or similar accommodations business, two hospitality taxes apply:

  • Lodging Tax: 8% on revenue from overnight lodging (hotels, motels, B&Bs)
  • Short-Term Rental Tax: 4.5% on revenue from residential properties rented for fewer than 30 consecutive days

Both are due on the 15th of the following month under Delaware Code Section 6104 and 6204.

These taxes are reported and paid separately from gross receipts tax. If you operate accommodations in Delaware and do not file these returns, the Division of Revenue will pursue collection. Ensure your accounting system tracks lodging and short-term rental revenue separately to calculate these taxes accurately.

Estimated Quarterly Franchise Tax for Larger Corporations

As mentioned earlier, corporations expecting to owe $5,000 or more in annual franchise tax must pay estimated tax on a quarterly schedule. This spreads the burden across the year and prevents surprise bills on March 1. The exact dates and percentages are:

  • June 1: 40% of estimated annual tax
  • September 1: 20% of estimated annual tax
  • December 1: 20% of estimated annual tax
  • March 1: Remaining balance plus any adjustment

If your corporation's actual tax turns out lower or higher than estimated, you reconcile on the final March 1 payment. Overpayment can be carried forward to the next year or refunded, depending on your request and state policy.

Other Deadlines and Considerations

Trade Name (DBA) Registration: If you operate under a name other than your legal entity name, you must register a trade name (DBA) with the Division of Revenue through Delaware One Stop. Registration is a one-time fee of $25 and does not expire or renew. However, registering a DBA requires an active business license.

Withholding and Unemployment Insurance: Delaware businesses with employees must remit payroll withholding and unemployment insurance contributions. Filing and payment schedules vary based on your payroll size and frequency. Check directly with the Delaware Division of Revenue and the Department of Labor for the specific dates and amounts required for your business.

Paid Leave Contributions: Delaware's paid leave law requires contributions to an employee paid leave program. Check with the Division of Revenue and the Department of Labor for filing and payment dates and rates.

Wilmington City Taxes: If your business operates in the City of Wilmington, the city may impose additional local tax and licensing requirements. City deadlines differ from state deadlines. Check directly with the City of Wilmington for your specific obligations.

Staying Organized: A Practical Approach

With this many deadlines, organization is essential. Consider these steps:

  1. Create a calendar entry for each deadline at least 30 days in advance. Don't set a reminder for March 1; set it for February 1.
  2. Link each deadline to the filing portal or responsible agency. Know whether you file through Delaware One Stop, the Division of Corporations, or the Division of Revenue.
  3. Identify the responsible person in your business. Assign tax and filing duties to someone specific so nothing falls through the cracks.
  4. Keep documentation organized by deadline. Invoices, expense records, payroll reports, and prior-year filings should be accessible by the month they're due.
  5. Plan for professional help if needed. A CPA or Delaware-registered tax professional can manage filings and ensure you're paying the correct amount.

Disclaimer and When to Seek Professional Advice

This guide is informational and is not legal or tax advice. Delaware tax law is detailed, and specific rules apply to different entity types, industries, and situations. The deadlines, fees, and rates in this guide were accurate as of October 2026, but Delaware law can change. Before filing, confirm all current dates and amounts on the official state websites.

Consult a qualified Delaware-licensed CPA or attorney before making major decisions about entity formation, tax elections, or estimated payments. If you're unsure whether a deadline applies to your business, ask a professional rather than guess. The cost of an hour's advice is far less than the cost of missed deadlines and penalties.

Key Resources

Bookmark these sites and review them annually. Tax law changes. Rates are updated. Having the correct information at hand makes meeting your Delaware tax obligations straightforward and stress-free.

Keep exploring: related Delaware guides