Delaware business filing dates, 2027
State-level due dates for businesses filing in Delaware. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics29 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 4 of 6 fully dated
Income / franchise tax return
1 dateThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Corporate income tax return (CIT-TAX)calendar-year C corporationSource text“Delaware corporate income tax returns are due in the case of a calendar year taxpayer, on or before April 15 of the following year. In the case of a fiscal year taxpayer, the return is due on or before the fifteenth day of the fourth month following the close of the fiscal year. Please note a federal extension automatically extends the Delaware due date. An extension of time to file is not an extension of time to pay.”verbatim · revenue.delaware.gov · retrieved 2026-09-23 “Every domestic or foreign corporation doing business in Delaware, not specifically exempt under Section 1902(b), Title 30, Delaware Code, is required to file a corporate income tax return (Form CIT-TAX) regardless of the amount, if any, of its gross income or its taxable income.”verbatim · revenue.delaware.gov · retrieved 2026-09-23 | Applies toA C corporation the preparer attests does business in Delaware and the preparer does not attest is exempt under 30 Del. C. §1902(b) (most 501(c)(3) nonprofits are): the return is due April 15 for calendar-year filers, or the 15th day of the 4th month after a fiscal year closes. A federal extension automatically extends the Delaware filing date, but not the time to pay. The source states no weekend rule, so the stated date is shown. | Due ruleCIT-TAX: 15th day of the 4th month after the tax year ends | 2027 dates
| Source · retrievedrevenue.delaware.gov/frequently-asked-questions/corporate-income-tax-faqs/ (official source, opens in a new tab)retrieved |
Estimated tax
UnsupportedInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: No official source confirmed yet for Delaware's estimated tax payment due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Estimated tax | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Delaware's estimated tax payment due dates. | Source · retrievedNo verified source on file |
Withholding
1 date · 1 not dated yetReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Annual withholding reconciliation (WTH-REC)Source text“Delaware form WTH-REC is due January 31 (or the next business day) for all withholding for under the same EIN that was reported on W-2 forms.”verbatim · revenue.delaware.gov · retrieved 2026-09-23 | Applies toAn employer the preparer attests withholds Delaware income tax from employees' wages (withholding reported on Forms W-2) files Form WTH-REC by January 31 (or the next business day) for all of that W-2 withholding under the same EIN. Withholding reported only on Forms 1099 is not covered by this line. | Due ruleWTH-REC: January 31 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/ (official source, opens in a new tab)retrieved |
| 2026 withholding remittance frequency | Applies toFor 2026, by withholding reported in the July 2024 to June 2025 look-back period: $6,020 or less quarterly; $6,020.01 to $33,460 monthly; $33,460.01 and over eighth-monthly. Employers with no prior withholding file monthly. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; nothing is shown until it is. | Source · retrievedNo verified source on file |
Unemployment insurance
4 datesEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Quarterly UI contribution report (UC-8)Source text“3.3 Reports and payments of contributions shall become due on the last day of the month following the close of the quarter during which the wages are paid.”verbatim · archive.regulations.delaware.gov · retrieved 2026-09-23 | Applies toAn employer the preparer lists as a quarterly Delaware unemployment-insurance filer: quarterly UI reports and contributions are due the last day of the month after the quarter in which the wages were paid. The source states no weekend rule, so the stated date is shown. | Due ruleQuarterly UI report: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrievedarchive.regulations.delaware.gov/AdminCode/title19/1000/1200/1202.pdf (official source, opens in a new tab)retrieved |
Sales and use tax
16 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Gross receipts tax returnmonthly gross receipts filerSource text“If you are set-up as a monthly filer, then your gross receipts tax is due on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. If you are set-up as a quarterly filer, then your gross receipts tax is due on or before the last day of the first month following the close of the quarter. Please note that all new businesses are automatically set-up as quarterly gross receipts tax filers.”verbatim · revenue.delaware.gov · retrieved 2026-09-23 | Applies toDelaware has no sales tax; a business files a gross receipts tax return at the frequency the Division of Revenue set it up with (the preparer declares it). Monthly filers file by the 20th for the preceding month; quarterly filers by the last day of the month after the quarter. New businesses start quarterly. The source states no weekend rule, so the stated date is shown. | Due ruleGross receipts tax return: 20th day of the month after the month ends | 2027 dates
† Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule. | Source · retrievedrevenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ (official source, opens in a new tab)retrieved |
Gross receipts tax returnquarterly gross receipts filerSource text“If you are set-up as a monthly filer, then your gross receipts tax is due on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. If you are set-up as a quarterly filer, then your gross receipts tax is due on or before the last day of the first month following the close of the quarter. Please note that all new businesses are automatically set-up as quarterly gross receipts tax filers.”verbatim · revenue.delaware.gov · retrieved 2026-09-23 | Applies toDelaware has no sales tax; a business files a gross receipts tax return at the frequency the Division of Revenue set it up with (the preparer declares it). Monthly filers file by the 20th for the preceding month; quarterly filers by the last day of the month after the quarter. New businesses start quarterly. The source states no weekend rule, so the stated date is shown. | Due ruleGross receipts tax return: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrievedrevenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ (official source, opens in a new tab)retrieved |
Annual report
2 datesThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Annual report and franchise tax (Delaware corporation)corporationSource text“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 filing fee for filing an Annual Report or Amended Annual Report for exempt domestic corporations is $25. For an Annual Report or Amended Annual Report for non-exempt domestic corporations the filing fee is $50. Taxes and Annual Reports are to be received no later than March 1st of each year.”verbatim · corp.delaware.gov · retrieved 2026-09-23 | Applies toEvery corporation incorporated in Delaware files an annual report and pays franchise tax, to be received by March 1 each year. The penalty for a late report is $200 plus interest. | Due ruleAnnual report and franchise tax: March 1 of the year after the calendar year ends | 2027 dates
| Source · retrievedcorp.delaware.gov/frtax/ (official source, opens in a new tab)retrieved |
Annual report (foreign corporation)corporationSource text“Foreign Corporations are required to file an Annual Report on or before June 30th. The fee for filing the Annual Report is $250.00.”verbatim · corp.delaware.gov · retrieved 2026-09-23 | Applies toA corporation formed outside Delaware and registered there files its annual report by June 30 each year, with a $250 fee. | Due ruleForeign corporation annual report: June 30 of the year the calendar year ends | 2027 dates
| Source · retrievedcorp.delaware.gov/frtax/ (official source, opens in a new tab)retrieved |
Entity tax or fee
5 datesEntity-level taxes and fees separate from the income return, such as an LLC’s annual tax or fee.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Franchise tax quarterly estimatescorporationSource text“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.”verbatim · corp.delaware.gov · retrieved 2026-09-23 | Applies toA Delaware corporation the preparer attests owes $5,000 or more of annual franchise tax pays estimates: 40% by June 1, 20% by September 1, 20% by December 1, and the remainder by March 1. The source states no weekend rule, so the stated date is shown. | Due rule40% estimate: June 1 of the year the calendar year begins; 20% estimate: September 1 of the year the calendar year begins; 20% estimate: December 1 of the year the calendar year begins; Remainder: March 1 of the year after the calendar year ends | 2027 dates
| Source · retrievedcorp.delaware.gov/frtax/ (official source, opens in a new tab)retrieved |
LLC / LP / GP annual taxany business except a sole proprietor, LLP or corporationSource text“All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware are required to pay an annual tax of $400.00. There is no requirement to file an Annual Report. The annual taxes for the prior year are due on or before June 1st.”verbatim · corp.delaware.gov · retrieved 2026-09-23 | Applies toEvery LLC, limited partnership and general partnership formed or registered in Delaware pays an annual tax of $400 for the prior year by June 1. No annual report is filed. Late payment brings a $200 penalty plus interest. | Due ruleAnnual tax: June 1 of the year after the calendar year ends | 2027 dates
| Source · retrievedcorp.delaware.gov/alt-entitytaxinstructions/ (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
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