---
title: "Delaware Franchise Tax (Assumed Par Value vs. Authorized Shares) & $300 LLC Calculator (2026)"
canonical_url: "https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/"
publisher: "East Corp Capital (https://eastcorpcapital.com)"
human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)"
quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)"
statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)"
date_published: "2026-10-25"
date_modified: "2026-10-25"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
recommended_citation: "East Corp Capital (2026). Delaware Franchise Tax (Assumed Par Value vs. Authorized Shares) & $300 LLC Calculator (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/"
---

# Delaware Franchise Tax (Assumed Par Value vs. Authorized Shares) & $300 LLC Calculator (2026)

> **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link.

Calculate 2026 Delaware C-Corp Franchise Tax using both the Authorized Shares Method and Assumed Par Value Capital Method ($400 per $1M assets), plus the flat $300 Delaware LLC tax. Use the interactive 60fps touch sliders, − / + steppers, or 1-click benchmark presets below to compute your exact 2026 statutory figures.

	
		Delaware Corporate Law · 8 Del. C. § 503 (Assumed Par Value vs. Authorized Shares) & LLC § 18-1107 · [DE (Wilmington · Sussex)]

		

### Delaware Corporate Franchise Tax, Assumed Par Value & $300 LLC Tax Calculator (2026)

		Computes exact 2026 Delaware Corporate Franchise Tax under both the Authorized Shares Method (up to $200,000 maximum) and the Assumed Par Value Capital Method ($400 per $1,000,000 of gross assets + $50 Annual Report fee), plus the flat $300 Delaware LLC/LP annual tax and 4.0% Delaware Realty Transfer Tax.

					
				1-Click Benchmarks:
									10M Shares Startup ($1.2M Assets · 5M Issued)
									25M Shares Series B C-Corp ($18M Gross Assets)
									Delaware Holding LLC / LP ($300 Flat Annual Tax)
							

		
					
				Delaware Entity Type & Calculation MethodDelaware C-Corp — Compare Authorized Shares vs. Assumed Par ValueDelaware LLC / LP — Flat $300 Annual Tax (Due June 1)

				Total Authorized Shares (Charter)

				Total Issued Shares (Cap Table)

				Total Gross Assets (IRS Form 1120 Schedule L) ($)

			

		
		

		
			**Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters.
			
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■ 2026 OFFICIAL STATUTORY SCHEDULE & THRESHOLD MATRIX

## 2026 Governing Brackets, Exemptions & Legal Citations

Statutory Tier / Classification | 
2026 Statutory Rate | 
Governing Statute & Form | 
Planning & Audit Note | 

Delaware LLC / LP / GP Annual Tax | 
$300 Flat Annual Tax | 
6 Del. C. § 18-1107 (Due June 1) | 
$0 annual report requirement; $200 penalty + 1.5%/mo interest if late | 

C-Corp Authorized Shares Method (Default) | 
$175 Min to $200,000 Max | 
8 Del. C. § 503(a)(1) (Due March 1) | 
10,000,000 startup shares triggers an $85,050 default tax notice! | 

C-Corp Assumed Par Value Capital Method | 
$400 per $1,000,000 Assumed Cap | 
8 Del. C. § 503(a)(2) + $50 Report Fee | 
Drops a 10M-share startup with $1.5M assets from $85,050 to $1,250! | 

**Companion Deep-Dive Analysis:** Read our full quantitative study and worked case examples at [Delaware Franchise Tax (Assumed Par Value vs. Authorized Shares) & $300 LLC Calculator (2026) — Complete 2026 Statutory Guide →](https://eastcorpcapital.com/delaware-franchise-tax-calculator-assumed-par-value-vs-authorized-shares-llc-2026/)