Annual Compliance in United States
Keeping the entity in good standing in its state of formation. A Delaware CORPORATION files an annual report and pays franchise tax on or before 1 March: a minimum of $175 under the Authorized Shares Method or $400 under the Assumed Par Value Capital Method, capped at $200,000 (up to $250,000 for Large Corporate Filers), plus a $50 annual report fee ($25 if exempt). This is the single most misquoted US compliance item — the Authorized Shares method produces alarming five-figure numbers for a startup with many low-par authorised shares, where the Assumed Par Value method is usually far cheaper, so we compute both and file under the lower. A Delaware LLC is different: a flat $300 annual tax due on or before 1 June, with NO annual report and no proration. Late in Delaware costs $200 plus 1.5% interest a month, and a corporation owing $5,000 or more pays estimated franchise tax in instalments (40% on 1 June, 20% on 1 September, 20% on 1 December, the remainder on 1 March). A Wyoming LLC files an annual report in its anniversary month of formation and is subject to dissolution if unpaid within 60 days.
3–7 business days
USD
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Issued shares, authorised shares, par value and gross assets as at year end
Needed to compare both Delaware franchise-tax methods.
Current officer and director list
For the Delaware corporate annual report.
Confirmation the registered agent is current in the state of formation
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Delaware franchise tax (corporation) — Authorized Shares Method, statutory minimumone line of this schedule appliesVERIFIED against corp.delaware.gov/paytaxes/ and the Division's franchise-tax calculator. A minimum, not a quote: the maximum is $200,000, or up to $250,000 for a Large Corporate Filer, and this method can produce very large figures for a startup with many authorised shares. | $175Read at source on 2026-09-10 |
| Delaware franchise tax (corporation) — Assumed Par Value Capital Method, statutory minimumone line of this schedule appliesA higher minimum but usually far cheaper than the Authorized Shares method for a VC-style cap table with many authorised low-par shares. We compute both and file under whichever is lower for you. | $400Read at source on 2026-09-10 |
| Delaware annual report fee — non-exempt domestic corporationone line of this schedule applies$25 for an exempt corporation. Due with the franchise tax on or before 1 March. | $50Read at source on 2026-09-10 |
| Delaware annual LLC / LP / GP taxone line of this schedule appliesVERIFIED at $400 from 6 Del. s.18-1107(b) and from corp.delaware.gov/alt-entitytaxinstructions — the page the payment is actually made from. NOTE A LIVE CONFLICT ON THE DIVISION'S OWN SITE: corp.delaware.gov/frtax/ still states $300. The statute and the payment page govern, and underpaying costs good standing, so $400 is what we quote. Flat, due on or before 1 June, with NO proration; a Delaware LLC files no franchise-tax annual report, just the tax. | $400Read at source on 2026-09-10 |
| Delaware late penaltyonly if it appliesVERIFIED — $200 plus 1.5% interest per month, on either the corporate franchise tax or the LLC $300 tax. The entity loses good standing; revival requires the arrears plus a revival fee. | $200Read at source on 2026-09-10 |
| Wyoming annual report license tax (Wyoming LLC)one line of this schedule appliesVERIFIED minimum. The Wyoming SOS fee schedule (sos.wyo.gov/Business/docs/BusinessFees.pdf, effective 1 July 2026) and the SOS FAQ give the licence tax as the GREATER of $60 or $0.0002 per dollar of assets located and employed in Wyoming — the SOS works the arithmetic itself: assets of $300,000 or less pay $60; $1,210,000 pays $242. So $60 is a floor, not the charge for a capitalised company. Due on the first day of the anniversary month of formation, with dissolution if unpaid within 60 days. | $60Read at source on 2026-09-10 |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Share, par value and gross asset figures collected.
Franchise Tax Calculated
Both Delaware methods computed on the Division's calculator and the lower selected; an LLC simply pays the flat $300.
Filed
Annual report and tax filed before the deadline — 1 March for a Delaware corporation, 1 June for a Delaware LLC, the anniversary month for a Wyoming LLC — and the receipt delivered.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
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Verified September 2026
Requirements and statutory fees are set by Delaware Division of Corporations (Wyoming Secretary of State for a Wyoming LLC) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.