Compare 2026 Delaware Franchise Tax (Assumed Par Value vs. Authorized Shares), $300 Delaware LLC tax, NY LLC § 206 newspaper publication costs, NYC 4% UBT, NY MCTMT payroll tax, and NJ/CT/NY PTET SALT workarounds.
1. Interactive Simulators & Statutory Guides in This Family
NYC 4% Unincorporated Business Tax (UBT) Calculator
Models the 4% NYC Unincorporated Business Tax on sole proprietors, freelancers, and LLCs above $95,000, including the $5,000 statutory exemption, sliding-scale UBT credit, and NYC resident tax credit.
LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator
Compares single-member LLC self-employment tax (15.3%) against an S-Corp reasonable salary split plus the New York Pass-Through Entity Tax (PTET) federal SALT bypass.
SBA 7(a) & Commercial Business Loan Amortization Calculator
Estimates monthly principal and interest, SBA upfront guaranty fees, total borrowing cost, and the minimum 1.25x Debt Service Coverage Ratio (DSCR) required by lenders.
New York LLC Formation & 62-County Newspaper Publication Cost Calculator (2026)
Computes exact NY Department of State filing fees ($200 Articles + $50 Certificate of Publication), mandatory 6-week daily/weekly newspaper publication costs across all 62 counties, and Albany registered-agent savings.
NY MCTMT (MTA Mobility Payroll & Self-Employed Tax) Calculator (2026)
Models the 2026 Metropolitan Commuter Transportation Mobility Tax (MCTMT) for NYC Five-Borough employers (up to 0.60% above $437,500/qtr), Suburban Zone 2 counties (Westchester, Nassau, Suffolk, Rockland, Orange, Putnam, Dutchess at 0.11%–0.34%), and self-employed individuals/partners above $150,000.
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.
2. Flagship Interactive Simulator
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.
3. Table 1: 2026 East Coast Corporate Franchise Taxes, LLC Filing Costs & PTET SALT Cap Workarounds
| Jurisdiction / Corridor | Exemption / Threshold | 2026 Statutory Rate | Governing Statute | Planning & Audit Note |
|---|---|---|---|---|
| Delaware C-Corp & LLC (Wilmington / Dover) | C-Corp: $400/M Assumed Par (vs. $85k Default) | LLC / LP: $300 Flat Annual Tax (Due June 1) | 8 Del. C. § 503 & 6 Del. C. § 18-1107 | Recalculate C-Corp tax before March 1 to avoid $85k trap |
| New York LLC & Section 206 Publication | $200 Filing + 6-Week 2-Newspaper Publication | $1,200+ Manhattan vs. $65 Albany Registered Agent | N.Y. LLC Law § 206 | Appointing an Albany County agent cuts publication cost 85% |
| New York City 4% UBT & NY MCTMT Payroll Tax | NYC UBT: 4.00% (> $95k–$150k Credit) | NY MCTMT: 0.60% Zone 1 NYC / 0.34% Zone 2 Suburbs | NYC Admin. Code § 11-501 & N.Y. Tax Law § 801 | Self-employed & LLC partners >$150k owe 0.60% MCTMT |
| Pass-Through Entity Tax (PTET / BAIT) SALT Bypass | NY PTET (6.85%–10.9%) · NJ BAIT (5.675%–10.9%) | CT Mandatory 6.99% PTET (87.5% Credit) · MA 5.0% | IRS Notice 2020-75 | Converts nondeductible personal state tax into IRC § 162 deduction |
Pablo Cirre Gómez
Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of East Corp Capital and Legia.es). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 24 interactive IRS, NYS DTF, NJ Treasury, and Federal Reserve calculators.
Enrique Zarza (José Enrique Rodríguez Zarza), Esq.
Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the Illustrious Bar Association of Madrid (ICAM No. 68.400) with over 25 years of professional practice. Law Degree & Master in Legal Practice (Universidad de Granada), Executive Management (San Telmo Business School), pioneer in digital banking contracting (CaixaBank / CTI Soluciones), Founder of ICIRED, former Managing Director of the Judicial Default Registry (RIJ) partnered with the General Council of Spanish Lawyers (Abogacía Española), and Co-Founder of Legia.es and East Corp Capital.
Standard Press, Legal & Research Attribution (100% Human-Authored & Attorney-Reviewed):
According to East Corp Capital’s 2026 Quantitative Study ("Delaware Franchise Tax, LLC Cost by State, S-Corp & Pass-Through Entity Tax (PTET) Hub (2026)", authored by Pablo Cirre Gómez and legally reviewed by Enrique Zarza, Esq., ICAM Bar No. 68.400, https://eastcorpcapital.com/llc-cost-franchise-tax-hub/)