Delaware Business Tax Deadlines (2026)
Next: June 1, 2026 — Delaware Annual Franchise Tax & Annual Report (Corporations)
Next Deadline: June 1, 2026 — Delaware Annual Franchise Tax & Annual Report (Corporations)
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Delaware State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 30 | Form 200-01 | Rates 2.2%–6.6%; due April 30 (not April 15) |
| Corporate Income Tax | April 15 | Form 1100 | 8.7% flat rate |
| S-Corp Return | March 15 | Form 1100S | Pass-through |
| Partnership Return | April 15 | Form 300 | Pass-through |
| Annual Franchise Tax (Corps) | March 1 | Filed with Division of Corporations | $400 minimum; can exceed $200,000 |
| LLC Annual Tax | June 1 | Filed with Division of Corporations | Flat $300 |
| LP/GP Annual Tax | June 1 | Filed with Division of Corporations | Flat $300 |
| Gross Receipts Tax (Monthly) | 20th of following month | Form 1049 | Rates vary by business type (0.0945%–2.0736%) |
| Withholding Tax (Monthly/Quarterly) | Based on payroll size | Form W1 / W1Q | Employers |
| Estimated Income Tax (Q1) | April 30 | Form 200-ES / 1100-T | Note: April 30 for individuals |
| Estimated Income Tax (Q2) | June 15 | Form 200-ES / 1100-T | — |
| Estimated Income Tax (Q3) | September 15 | Form 200-ES / 1100-T | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 200-ES / 1100-T | — |
Quarterly Estimated Tax Deadlines in Delaware
Delaware's individual estimated tax schedule differs slightly from federal:
Corporate estimated tax follows the federal schedule (April 15, June 15, September 15, December 15).
Delaware-Specific Tax Requirements
Delaware is famous as the incorporation capital of the United States — over 65% of Fortune 500 companies are incorporated there. The state has a franchise tax for corporations that can range from a minimum of $400 to over $200,000 per year, calculated using either the Authorized Shares Method or the Assumed Par Value Capital Method. Most companies benefit from using the Assumed Par Value method. The franchise tax and annual report for corporations are due March 1.
Delaware imposes a Gross Receipts Tax on businesses instead of a sales tax. There is no sales tax in Delaware. The gross receipts tax rates vary by business activity, ranging from 0.0945% to 2.0736%. This tax applies to the seller's total gross receipts, not the buyer. Businesses must file monthly. Delaware's individual income tax has graduated rates from 2.2% to 6.6%, and the personal return is due April 30 (later than most states). The corporate income tax rate is 8.7%, one of the higher rates nationally.
LLCs and LPs formed in Delaware owe a flat $300 annual tax due June 1, regardless of whether the entity conducts business in the state. Delaware has no personal property tax, and the overall tax structure is designed to be business-friendly for companies incorporated there but operating elsewhere. If you physically operate in Delaware, however, you'll face the gross receipts tax and withholding requirements.
What Happens If You Miss a Delaware Tax Deadline?
Delaware Division of Revenue / Division of Corporations
Get Your Books Ready Before Tax Season
If you're incorporated in Delaware, the franchise tax and annual report are due as early as March 1. And if you operate there, the gross receipts tax adds monthly filing obligations. Clean books keep everything on track.
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