--- title: "Delaware Franchise Tax, LLC Cost by State, S-Corp & Pass-Through Entity Tax (PTET) Hub (2026)" canonical_url: "https://eastcorpcapital.com/llc-cost-franchise-tax-hub/" 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: "2026-10-26" license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)" recommended_citation: "East Corp Capital (2026). Delaware Franchise Tax, LLC Cost by State, S-Corp & Pass-Through Entity Tax (PTET) Hub (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/llc-cost-franchise-tax-hub/" --- # Delaware Franchise Tax, LLC Cost by State, S-Corp & Pass-Through Entity Tax (PTET) Hub (2026) > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/llc-cost-franchise-tax-hub/). **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. 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. ■ 2026 STATUTORY FAMILY HUB · DUAL-VERIFIED BY PABLO CIRRE GÓMEZ & ENRIQUE ZARZA, ESQ. (ICAM 68.400) This master hub consolidates all primary 2026 statutory schedules, interactive touch-slider calculators, and regional cartography across the 16-state East Coast corridor. Need county-by-county drilldowns? Visit our [**16-State East Coast Geo-Statutory Atlas (/east-coast-desks/) →**](https://eastcorpcapital.com/east-coast-desks/) 🗺️ ZONE CARTOGRAPHY · CAPITAL BELTWAY (I-495 DMV) & MID-ATLANTIC CORRIDOR Washington D.C. vs. Montgomery/Bethesda MD vs. Northern Virginia (Arlington/Fairfax/Loudoun) & Wilmington DE I-495 CAPITAL BELTWAY WASHINGTON D.C. 10.75% Top · 8.25% D-30 0.85% Prop · 2.9% Transfer MARYLAND (Bethesda / Balt.) 5.75% State + 3.20% County 8.95% Combined · $5M Estate NORTHERN VIRGINIA (NoVA) Arlington · Fairfax · Loudoun 5.75% Cap · Car Tax $4.15–$5.33 PENNSYLVANIA · Philadelphia vs. Main Line & Pittsburgh 3.07% Flat State · 3.75% Philly Wage · 4.278% Philly Transfer Tax 0% Tax on 401(k)/IRA/Pensions · 4.5%–15% PA Inheritance Tax DELAWARE · Wilmington Chancery & Sussex Beach Coast Assumed Par Value Franchise Tax ($400/M vs. $200k Authorized Shares) $300 Flat LLC Tax · 0% Sales Tax · 4.0% Realty Transfer Tax (2%/2%) ## 1. Interactive Simulators & Statutory Guides in This Family [NYC] · NYC Freelancer & LLC Tax · Form NYC-202 / NYC-204 ### [NYC 4% Unincorporated Business Tax (UBT) Calculator](https://eastcorpcapital.com/calculators/nyc-ubt-tax/) 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. [Launch Calculator →](https://eastcorpcapital.com/calculators/nyc-ubt-tax/)[2026 Statutory Guide →](https://eastcorpcapital.com/nyc-unincorporated-business-tax-ubt-4-percent-calculator-guide/) [NY · NJ · CT] · Small Business Tax · FICA & NYS PTET ### [LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator](https://eastcorpcapital.com/calculators/llc-scorp/) 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. [Launch Calculator →](https://eastcorpcapital.com/calculators/llc-scorp/)[2026 Statutory Guide →](https://eastcorpcapital.com/llc-vs-s-corp-ny-ptet-tax-calculator-small-business/) [All 16 States] · Commercial Credit · SBA 7(a) & 504 ### [SBA 7(a) & Commercial Business Loan Amortization Calculator](https://eastcorpcapital.com/calculators/sba-loan/) 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. [Launch Calculator →](https://eastcorpcapital.com/calculators/sba-loan/)[2026 Statutory Guide →](https://eastcorpcapital.com/sba-7a-loan-payment-calculator-amortization-rates/) [NY (62 Counties)] · NY Corporate Law · NY LLC Law § 206 & 62-County Newspaper Rates ### [New York LLC Formation & 62-County Newspaper Publication Cost Calculator (2026)](https://eastcorpcapital.com/calculators/ny-llc-cost-publication/) 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. [Launch Calculator →](https://eastcorpcapital.com/calculators/ny-llc-cost-publication/)[2026 Statutory Guide →](https://eastcorpcapital.com/how-to-start-an-llc-in-ny-cost-publication-requirement-62-counties-2026/) [NYC · Metro NY] · NY Employer & Self-Employed Payroll Tax · N.Y. Tax Law § 801 (Form MTA-305 / IT-201) ### [NY MCTMT (MTA Mobility Payroll & Self-Employed Tax) Calculator (2026)](https://eastcorpcapital.com/calculators/ny-mctmt-payroll-tax/) 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. [Launch Calculator →](https://eastcorpcapital.com/calculators/ny-mctmt-payroll-tax/)[2026 Statutory Guide →](https://eastcorpcapital.com/ny-mctmt-mta-mobility-payroll-self-employed-tax-calculator-2026/) [DE (Wilmington · Sussex)] · Delaware Corporate Law · 8 Del. C. § 503 (Assumed Par Value vs. Authorized Shares) & LLC § 18-1107 ### [Delaware Corporate Franchise Tax, Assumed Par Value & $300 LLC Tax Calculator (2026)](https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/) 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. [Launch Calculator →](https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/)[2026 Statutory Guide →](https://eastcorpcapital.com/delaware-franchise-tax-and-llc-cost-calculator-2026-assumed-par-value-guide/) ## 2. Flagship Interactive Simulator 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. 🔗 Copy Custom Scenario Link 📊 Export CSV Breakdown 🖨️ Print / Save PDF ✉️ Email Worksheet to Me / CPA 💻 Embed Calculator [Open Standalone Calculator ↗](https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/) [Read Full Statutory Guide →](https://eastcorpcapital.com/delaware-franchise-tax-calculator-assumed-par-value-vs-authorized-shares-llc-2026/) ✉️ SEND 2026 STATUTORY WORKSHEET TO YOUR INBOX OR CPA Receive a formatted 2026 statutory calculation breakdown, input parameters, and permanent scenario link directly by email. Send 2026 Breakdown → ## 3. Table 1: 2026 East Coast Corporate Franchise Taxes, LLC Filing Costs & PTET SALT Cap Workarounds 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 | ■ DUAL INSTITUTIONAL VERIFICATION · QUANTITATIVE MODELING & LEGAL COMPLIANCE**East Corp Capital Editorial & Statutory Review Board** [Meet the Full Editorial & Legal Team →](https://eastcorpcapital.com/author/) Lead Author & Quantitative Architecture ### [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) Co-Founder, Publisher & Head of Quantitative Modeling · 2011 National Young Innovative Enterprise Award 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. [Editorial Dossier & Credentials →](https://eastcorpcapital.com/author/pablo-cirre-gomez/)[LinkedIn ↗](https://www.linkedin.com/in/pablocirre/)[Official Site ↗](https://pablocirre.es/) Statutory, Tax & Regulatory Review · ICAM Bar No. 68.400 ### [Enrique Zarza (José Enrique Rodríguez Zarza), Esq.](https://eastcorpcapital.com/author/enrique-zarza/) Co-Founder & Senior Legal, Corporate & Statutory Compliance Editor · Practicing Attorney (ICAM No. 68.400) 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**. [Legal Profile & Bar Credentials →](https://eastcorpcapital.com/author/enrique-zarza/)[General Council of Lawyers ↗](https://www.abogacia.es/conocenos/consejo-general/eventos/ponencias-vii-jornadas-de-juntas-de-gobierno/enrique-rodriguez-zarza/)[Official Site ↗](https://enriquezarza.com/sobre-mi/) [Editorial & Legal Review Board Charter →](https://eastcorpcapital.com/author/)[Editorial Policy & Ethics Charter](https://eastcorpcapital.com/editorial-policy/)[Calculator Methodology & Primary Sources](https://eastcorpcapital.com/methodology-and-sources/)[Corrections & Statutory Audit Policy](https://eastcorpcapital.com/corrections-policy/) ■ COMPLETE 2026 SIMULATOR SUITE IN THIS SEMANTIC FAMILY NYC [NYC 4% Unincorporated Business Tax (UBT) Calculator →](https://eastcorpcapital.com/calculators/nyc-ubt-tax/)[Read 2026 Companion Study](https://eastcorpcapital.com/nyc-unincorporated-business-tax-ubt-4-percent-calculator-guide/) NY · NJ · CT [LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator →](https://eastcorpcapital.com/calculators/llc-scorp/)[Read 2026 Companion Study](https://eastcorpcapital.com/llc-vs-s-corp-ny-ptet-tax-calculator-small-business/) All 16 States [SBA 7(a) & Commercial Business Loan Amortization Calculator →](https://eastcorpcapital.com/calculators/sba-loan/)[Read 2026 Companion Study](https://eastcorpcapital.com/sba-7a-loan-payment-calculator-amortization-rates/) NY (62 Counties) [New York LLC Formation & 62-County Newspaper Publication Cost Calculator (2026) →](https://eastcorpcapital.com/calculators/ny-llc-cost-publication/)[Read 2026 Companion Study](https://eastcorpcapital.com/how-to-start-an-llc-in-ny-cost-publication-requirement-62-counties-2026/) NYC · Metro NY [NY MCTMT (MTA Mobility Payroll & Self-Employed Tax) Calculator (2026) →](https://eastcorpcapital.com/calculators/ny-mctmt-payroll-tax/)[Read 2026 Companion Study](https://eastcorpcapital.com/ny-mctmt-mta-mobility-payroll-self-employed-tax-calculator-2026/) DE (Wilmington · Sussex) [Delaware Corporate Franchise Tax, Assumed Par Value & $300 LLC Tax Calculator (2026) →](https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/)[Read 2026 Companion Study](https://eastcorpcapital.com/delaware-franchise-tax-calculator-assumed-par-value-vs-authorized-shares-llc-2026/) FL · MA · DE · DC · NY · NJ [East Coast LLC Cost, Annual Report, MA/DC Corporate Excise & Business Insurance Calculator (2026) →](https://eastcorpcapital.com/calculators/east-coast-llc-annual-fee-excise-insurance/)[Read 2026 Companion Study](https://eastcorpcapital.com/llc-cost-by-state-florida-sunbiz-massachusetts-corporate-excise-dc-franchise-insurance-2026/) FL · NY · NJ · MA · NC · SC [Cost Segregation, 2026 Bonus Depreciation & Short-Term Rental (STR) W-2 Tax Shield Calculator →](https://eastcorpcapital.com/calculators/cost-segregation-bonus-depreciation-str/)[Read 2026 Companion Study](https://eastcorpcapital.com/cost-segregation-and-bonus-depreciation-calculator-short-term-rental-loophole-2026/)