Delaware imposes both individual and corporate income taxes on unusual dates — individuals file April 30 — but its most consequential deadline is the franchise tax, given how many entities are incorporated there. Delaware is also one of the few income-tax states with no pass-through entity tax.

Delaware Tax Deadlines at a Glance (2026)

Delaware’s individual income tax return (Form 200-01) is due April 30, 2026 — not April 15 — with an extension to October 15 via Form PIT-EXT (payment still due April 30). C corporations (Form 1100) file by April 15, and S corporations and partnerships follow the third-month rule at March 16, 2026. Delaware has no elective PTE tax — do not plan around a SALT-cap workaround here.

The Franchise Tax — Delaware’s Signature Deadline

Because so many companies incorporate in Delaware, the annual franchise tax is the deadline that matters most. Corporations pay by March 1, 2026 (the tax ranges from a $175 minimum to a $200,000 maximum, using the authorized-shares or assumed-par-value method), with a $200 penalty plus 1.5% monthly interest for late payment. LLCs, LPs, and general partnerships pay a flat $300 tax by June 1, 2026 — no report required, just the payment.

Rates and Gross Receipts Tax

Delaware’s individual income tax is graduated from 2.2% up to a 6.6% top rate; the corporate income tax is a flat 8.7%. Delaware has no sales tax, but it imposes a gross receipts tax on the seller’s total receipts, filed monthly or quarterly — a Delaware-specific obligation CPAs should track for businesses with Delaware operations.

CPA Action Steps

• File individual returns by April 30 (not April 15)

• Calendar the franchise tax: corporations March 1, LLCs/LPs $300 by June 1 — the key Delaware deadline

• File S-corps and partnerships by March 16

• Delaware has no PTE tax; track the gross receipts tax instead of a sales tax

Verify current rates and dates against the Delaware Division of Revenue (revenue.delaware.gov) and Division of Corporations before filing.