Per the Delaware Division of Corporations:

All corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax.  Exempt domestic corporations do not pay a tax but must file an Annual Report.  The Annual Report filing fee for all other domestic corporations is $50.00 plus taxes due upon filing of the Annual Report.  Taxes and Annual Reports are to be received no later than March 1st of each year.  The minimum tax is $75.00 with a maximum tax of $180,000.00.  Taxpayers owing $5,000.00 or more pay estimated taxes in quarterly installments with 40% due June 1, 20% due by September 1, 20% due by December 1, and the remainder due March 1. The penalty for not filing a completed Annual Report on or before March 1st is $100. Interest at 1.5% per month is applied to any unpaid tax balance.

Notification of Annual Report and Franchise Taxes due are sent to all Delaware Registered Agents in December of each year. Delaware has mandated electronic filing of domestic corporations Annual Reports.

Additonal information can be found HERE

Last updated on March 16, 2010 by smithandhurley