Delaware Franchise Tax — Assumed Par Value (APV) Method

Inputs

Authorized shares

Range: 5,001 to 500,000,000

Issued shares

Range: 1 to 500,000,000

Gross assets (USD)

Range: $1 to $500,000,000
Share ratio (issued / authorized)
—
Breakpoint for tax > $400 (gross assets)
— —
Breakpoint formula: $1,000,000 × (issued ÷ authorized). APV tax rises above $400 when assets exceed this amount.
Permalink with current inputs

Results (APV Method)

Assumed Par (assets ÷ issued)
—
Assumed Par Value Capital (APVC)
—
$1M units (ceil(APVC ÷ 1,000,000))
—
Delaware franchise tax (APV)
$400
+ Annual Report fee
$50
Total due (APV method)
$450
Tax under APV is $400 per $1,000,000 (or fraction) of APVC; minimum $400, plus a $50 Annual Report fee.