2025 Delaware State Tax Deadlines
Delaware Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Delaware, you might be required to file Delaware State taxes. Delaware maintains a progressive income tax system with rates ranging from 0% to 6.60%, along with unique filing deadlines that differ from most other states. This comprehensive guide outlines the key tax deadlines and considerations applicable to Delaware in 2025.
Delaware business tax deadlines for 2025
C Corporation deadlines and requirements
C Corporations in Delaware must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 1100 (Delaware Corporation Income Tax Return)
- File online through the Delaware Division of Revenue portal
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
- Tax rate of 8.7% on federal taxable income allocated to Delaware
Extension to file taxes in Delaware for 2025
The Extension Deadline for Delaware corporate income tax returns is October 15, 2026. Delaware automatically grants a six-month extension on filing corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Delaware S Corporation and Partnership tax deadlines for 2025
S Corporations and Partnerships must file in Delaware by March 15, 2026.
Required forms include:
- Form 1100P – Delaware Partnership Income Tax Return
- Form 1100S – Delaware S Corporation Income Tax Return
Extension to file S Corporation and Partnership taxes in Delaware for 2025
The Extension Deadline for Delaware S Corporations and Partnerships returns is September 15, 2026. Delaware automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Delaware individual tax considerations for 2025
Filing requirements and income thresholds
Delaware Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The 2025 filing thresholds are:
- $3,250 for single taxpayers under 65
- $5,500 for single taxpayers 65 or older
- $6,500 for married filing jointly (both under 65)
- $8,750 for married filing jointly (one spouse 65 or older)
- $11,000 for married filing jointly (both spouses 65 or older)
Estimated tax deadline for Delaware 2025
Estimated tax payments are due:
- April 30, 2025
- June 30, 2025
- September 30, 2025
- January 31, 2026
Who must make estimated payments
You must make Delaware estimated income tax payments during 2025 if you expect to owe $400 or more in Delaware income tax after subtracting your withholding and credits. Individuals with business income, rental properties, or investment gains typically need to make quarterly payments.
Individual tax deadline for Delaware 2025
You must file and pay Individual Income Taxes in Delaware by April 30, 2026. Delaware's unique April 30 deadline differs from most states and the federal deadline. Delaware accepts electronic filing through tax.delaware.gov, significantly reducing processing time.
Available forms include:
- Form 200-01 – Delaware Resident Personal Income Tax Return
- Form 200-02 – Delaware Nonresident Personal Income Tax Return
Extension to file taxes in Delaware for 2025
The Extension Deadline is October 15, 2026, to file your Delaware Individual Income tax return. You must file Form PIT-EXT by April 30, 2026, along with payment of any expected tax liability. This is an extension to FILE, not an extension to PAY—payment is still due April 30, 2026.
Delaware's unique franchise tax considerations
Annual franchise tax deadline
Delaware corporations must file Annual Franchise Tax Reports and pay franchise taxes by March 1, 2026. This applies to all corporations incorporated in Delaware, regardless of where they conduct business.
The franchise tax amounts are:
- Minimum tax of $175 using the Authorized Shares method
- Minimum tax of $400 using the Assumed Par Value Capital method
- Maximum tax of $200,000 (or $250,000 for Large Corporate Filers)
LLC, LP, and GP annual tax
Limited Liability Companies, Limited Partnerships, and General Partnerships formed in Delaware must pay an annual tax of $300 by June 1, 2026. Unlike corporations, these entities do not file annual reports but must pay the annual tax to maintain good standing.
What Delaware tax professionals need to know
Several key considerations make Delaware's tax landscape unique for 2025:
Delaware's status as a corporate haven means many businesses incorporate there but conduct operations elsewhere. The State's franchise tax system generates significant revenue from out-of-state corporations, while the 8.7% corporate income tax rate applies only to income allocated to Delaware.
Electronic filing requirements
Delaware encourages electronic filing for most taxpayers:
- C Corporations can file through Modern E-File (MeF) approved software vendors
- Partnerships and S Corporations benefit from faster processing through electronic systems
- Individuals can use tax.delaware.gov for electronic filing
How does Delaware determine residency
Delaware determines residency based on domicile—your permanent home where you intend to remain indefinitely. Full-year residents pay tax on all income regardless of source, while part-year residents and nonresidents pay tax only on Delaware-source income.
Delaware's unique tax features for 2025
No minimum corporate income tax
Unlike many states, Delaware does not impose a minimum corporate income tax. C Corporations only pay tax on income actually allocated to Delaware operations.
April 30 individual filing deadline
Delaware's Individuals face a unique April 30 filing deadline, extending the typical April 15 federal deadline by two weeks for State purposes.
Net operating loss provisions
Delaware permits C Corporations to carry back up to $30,000 of net operating losses for each of the prior two years, with a 20-year carryforward period for remaining losses.
Sources
- Delaware Division of Revenue Corporate Income Tax FAQs
- Delaware Business Tax Forms
- Delaware Franchise Tax Information
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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