Delaware Fee Schedule: Formation, Franchise Tax, and Courts

The Delaware fee schedule covers formation filings, annual franchise taxes, court costs, UCC filings, and professional licensing, with amounts set separately by the Division of Corporations, each court, and each regulatory board. A standard certificate of incorporation runs $109, LLC formation is $110, corporate franchise taxes range from $175 to $200,000 a year depending on size, and civil court filings start at $35 in Justice of the Peace Court and reach $850 for sequestration actions in the Court of Chancery. Missing a deadline typically adds a $200 penalty plus 1.5% monthly interest on the balance.

Formation and Corporate Transaction Fees

The Division of Corporations, under the Secretary of State, collects fees for every major corporate filing. Incorporating a standard stock corporation costs $109. Forming an LLC costs $110.¹ Those are base amounts and do not include expedited processing or registered agent service.

After formation, most structural changes carry their own fee. For domestic stock corporations:

Amendment: $214 minimum, higher if authorized shares increase
Merger: $259, plus any franchise taxes owed if a Delaware entity merges out
Dissolution: $224 standard, or $194 short-form
Change of registered agent or office: $50
Revival of a voided corporation: $189, plus all back taxes and penalties

LLC transactions are priced similarly. Amending a certificate of formation costs $220, and cancellation costs $220 plus any unpaid annual tax.¹ Foreign entities registering in Delaware pay $245 (corporations) or $200 (LLCs).

Reserving a business name before filing costs $75 and holds the name for 120 days.² A short-form certificate of good standing is $50; the long form, which lists every document on file, is $175.³

Every entity formed or registered in the state must maintain a Delaware registered agent, and changing agents carries that $50 filing fee.⁴ Delaware itself does not charge for having an agent, though commercial agents typically bill $50 to $300 per year.

Annual Franchise Tax and Reports

Franchise tax is the largest recurring cost for most Delaware entities, and the rules split by entity type.

Corporations

Every domestic corporation must file an annual report and pay franchise tax by March 1.⁵ The tax uses whichever of two methods produces the lower amount: the Authorized Shares Method (minimum $175) or the Assumed Par Value Capital Method (minimum $400). Both methods cap at $200,000 for most corporations.⁶ Large Corporate Filers face a $250,000 cap.⁴

The default calculation on your annual report uses the Authorized Shares Method, which can produce a very high number for companies with many authorized but unissued shares. If authorized shares are high relative to actual assets, switching to the Assumed Par Value Capital Method almost always lowers the bill. The Division of Corporations publishes a calculator for this.⁷

Exempt corporations, such as certain nonprofits, pay a $25 annual report fee with no franchise tax. Non-exempt corporations pay a $50 annual report fee on top of the franchise tax owed.⁴

LLCs and Partnerships

LLCs, limited partnerships, and general partnerships do not pay a share-based or capital-based franchise tax. Each domestic or registered foreign entity pays a flat $300 annual tax, due June 1.⁸ Each registered series of an LLC pays an additional $75.⁴ Foreign corporations file an annual report by June 30 and pay a $125 fee.

Court Filing Fees

Delaware’s courts set their own schedules, and the right court depends on the type of case.

Court of Chancery

The Court of Chancery hears most business disputes, corporate governance matters, and equity actions. A complaint against one or two defendants costs $300. Three or more defendants raises the fee to $450. Class action or derivative complaints cost $600. Sequestration actions run $850.⁹

Additional charges accumulate as a case moves. Amending a complaint costs $250. A motion for expedited proceedings is $500. Noticing an appeal is $500. Every filing also carries a $10 supplemental court security fee and a $1.25 technology surcharge.⁹

Superior Court

Superior Court handles most civil and criminal matters outside Chancery’s equity jurisdiction. A standard civil complaint for damages costs $200, with a $10 court security assessment on initial civil filings, bringing the effective starting cost to $210.¹⁰ Cases that produce more than 50 filings incur an added $245 fee for each additional block of 50.

Justice of the Peace Court

JP Court handles small claims, landlord-tenant disputes, and minor civil matters. Debt and trespass filings start at $35 when the amount in controversy is under $1,000 and rise to $45 when it exceeds $5,000. Landlord-tenant filings cost $45, replevin $55, and distress for rent $60.¹¹ Smaller charges like subpoenas ($10), wage attachment executions ($30), and alias service attempts ($20) add up over the life of a case.

UCC Filings, Apostilles, and Document Services

A UCC-1 financing statement filed online costs $50. Filing through an authorized UCC filer costs $100 for up to four pages, with a $2 surcharge per additional page. Each debtor name beyond the first two is $25. Public finance and manufactured home filings carry an extra $20.¹²

For documents going abroad, the Division handles apostilles and authentications. Expedited processing runs $500 for two-hour service, $50 for same-day, and $40 for 24-hour turnaround. Personal-use documents such as adoption papers or school transcripts are exempt from expedited fees.¹³

Professional Licensing Fees

The Division of Professional Regulation oversees licensing for dozens of professions, with each board setting its own fees under Title 24 of the Delaware Code. Fees change at the start of each licensing biennium, so verify before applying.

Physicians pay a $430 initial licensing fee, whether MD or DO.¹⁴ Bar applicants pay $700 early or $900 at the regular rate. Attorneys admitted elsewhere who apply for admission on motion pay $800 early or $1,000 regular.¹⁵ Renewal fees for other licensed professionals, including real estate agents, engineers, and cosmetologists, generally run $100 to $500.

Expedited Processing

The Division of Corporations offers tiered expedited processing on top of the base filing fee:

One-hour service: $1,000 (filing must arrive by 9:00 PM ET)
Two-hour service: $500 (by 7:00 PM ET)
Same-day service: $100 to $200 (by 2:00 PM ET)
Next-day service: $50 to $100 (by 7:00 PM ET)

These fees apply per filing.¹⁶ A one-hour incorporation is $109 for the filing plus $1,000 for the expedite, so $1,109 total before registered agent or legal costs.

Penalties for Late Payment

Corporations that miss the March 1 franchise tax deadline face a $200 penalty plus 1.5% monthly interest on the unpaid tax and penalty balance.⁵ LLCs and partnerships that miss June 1 face the same $200 penalty and 1.5% monthly interest.¹⁷

Continued nonpayment leads to the state voiding the entity. A voided entity cannot sue, defend lawsuits, or conduct business in Delaware. Reinstatement requires a certificate of revival ($189 for domestic corporations), payment of all back taxes, penalties, and interest, and potentially the legal consequences of anything signed or done while voided.¹

In the courts, unpaid filing fees can lead to dismissal or a bar on further proceedings until the balance clears. For professional licenses, unpaid renewal fees lead to suspension or revocation, and reinstatement typically requires a new application, additional fees, and sometimes disciplinary review.

Fee Waivers and Disputes

If the Division of Corporations assessed franchise tax incorrectly, contact the Division first. The most common error is being billed under the Authorized Shares Method when the Assumed Par Value Capital Method would produce a lower result; recalculate and file an amended report.

For court fees, Delaware Superior Court Civil Rule 77(h) governs fee schedules and provides a path for individuals who cannot afford court costs. An affidavit of indigency requests a waiver. If the clerk denies it, the presiding judge can review the decision on appeal.¹⁰ Similar waiver processes exist in the Court of Chancery and the Justice of the Peace Court.

Where to Find the Official Schedules

The Division of Corporations publishes a full fee schedule for corporate filings at corpfiles.delaware.gov, with franchise tax calculators, annual report instructions, and UCC details on the main site at corp.delaware.gov. Court schedules live on each court’s page through courts.delaware.gov. Professional licensing fees are posted by each board through dpr.delaware.gov. Fees change through legislative amendments, administrative updates, and biennial board reviews, so checking the official source before you file prevents overpayment and the rejection that follows a wrong amount.

1
Delaware Division of Corporations. Division of Corporations Fee Schedule
2
Delaware Division of Corporations. Name Reservation Applications
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Delaware Division of Corporations. Accessing Corporate Information
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Delaware Division of Corporations. Frequently Asked Questions
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Delaware Division of Corporations. Annual Report and Tax Instructions
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Justia. Delaware Code Title 8 503 – Rates and Computation of Franchise Tax
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Delaware Division of Corporations. How to Calculate Franchise Taxes
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Justia. Delaware Code Title 6 18-1107 – Taxation of Limited Liability Companies and Registered Series
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Delaware Courts. Court of Chancery Schedule of Fees and Charges
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Delaware Courts. Delaware Superior Court – Civil and Criminal Fees
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Delaware Courts. Justice of the Peace Court Civil Fees
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Delaware Division of Corporations. UCC Filing and Expedited Fees
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Delaware Division of Corporations. Apostille and Authentication Expedited Fees
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Division of Professional Regulation. Board of Medical Licensure and Discipline Fee Schedule
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Delaware Courts. Board of Bar Examiners – Delaware Bar Application
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Delaware Division of Corporations. Expedited Services
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Division of Revenue – State of Delaware. Franchise Taxes