Delaware corporations owing $5,000 or more in estimated franchise tax pay in quarterly installments instead of paying the full amount at the March 1 deadline. The requirement comes from Section 504(a) of Title 8 of the Delaware Code, and the Division of Corporations repeats it in its quarterly estimated tax instructions.
Delaware LLCs, LPs, and GPs pay a flat annual tax on June 1 instead, with no quarterly estimated payments. House Bill 400, signed into law on May 21, 2026, raised that tax from $300 to $400 effective January 1, 2026 (applied retroactively), and increased the annual tax per registered series for LLCs and LPs from $75 to $100. Section 18-1107 sets the June 1 due date; note that Delaware's online codified statute text has not yet been updated to reflect HB 400's figures, so the $400 and $100 amounts reflect the enacted law rather than the current text of the code.
Under Section 504(e), your tentative estimated tax is based on the annual franchise tax assessed for the prior year, so if your corporation paid $5,000 or more last year, you should expect to make quarterly payments this year.
When are quarterly payments due?
Delaware sets three estimated installments and a final payment:
40% by June 1
20% by September 1
20% by December 1
The remainder of the tax, as finally determined, together with the annual franchise tax report, is due by March 1 of the following year
A corporation that owed $100k last year would send:
$40k by June 1
$20k by September 1
$20k by December 1
When you complete the franchise tax filing, you'll owe whatever is calculated, less estimated tax already paid. Your bill changes as your share structure or assets change, so it helps to understand how Delaware franchise tax works.
How to pay the quarterly estimated franchise tax
File and pay online through the Division of Corporations' eCorp portal. You will need your company's Business Entity File Number (Delaware entity number). Transactions over $5,000.00 must be paid by ACH debit.
Delaware's online status lookup returns your assessment and tax due through the $20.00 status with tax and history report.
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Frequently asked questions
Here are answers to common questions about Delaware estimated franchise tax payments.
Do Delaware LLCs or LPs make quarterly estimated payments?
No. The quarterly requirement applies only to corporations under Title 8. LLCs, LPs, and GPs pay one flat annual tax on June 1.
What triggers the quarterly payment requirement?
Corporations with an estimated annual franchise tax liability of $5,000 or more must pay in quarterly installments rather than a single lump sum at the March 1 deadline. Under Section 504(e), that estimate is based on what the corporation was assessed the prior year.
How do I actually submit a quarterly payment?
Payments are filed and paid online through the Division of Corporations' eCorp portal using your company's Business Entity File Number. Any transaction over $5,000.00 must be paid by ACH debit rather than a credit card.
What happens if a corporation misses an installment?
Interest of 1.5% per month runs on the unpaid amount under Section 504(c). A corporation that also misses its annual report or franchise tax report faces a separate $200 penalty under Section 502(c). Under Section 502(f), the Secretary of State will not issue a certificate of good standing until the outstanding balance clears; the statute does not provide a notice or cure period before this restriction applies.
Updated on
2026-07-31
