Delaware House Bill 400 Introduces New Fee Changes
With the passing of Delaware House Bill 400 (“HB 400”), a series of fee increases have been implemented, including higher annual franchise taxes and expedited service fee maximums for corporate filings.
- Published
- in Industry Updates
Most of the fee increases are effective 1 August 2026, with the objective to modernize Delaware’s fee structure and generate additional revenue for the state from entities that benefit from its corporate legal framework. The legislation also includes annual tax increases effective 1 January 2026, which apply to the 2026 tax year and will first be reflected in taxes due in 2027.
While most statutory fee increases take effect on 1 August 2026, the expedited service changes authorize higher maximum charges and may not affect current fees unless additional fee updates are published. Further fee changes beyond the scope of this update have also been changed under the Delaware Workers Cooperative Act. Clients should be aware of these fee changes when planning upcoming filings and budgeting for 2027 annual tax obligations. The Maples Group Fiduciary Services team in Delaware are available to answer any questions about how these changes may affect your Delaware filings and / or your Annual Franchise Taxes.
Effective 1 August 2026, many filing fees will increase including:
Annual Franchise Tax Changes
| Annual Franchise Tax Changes | Current Fee | New Fee (effective 1 Aug 2026) |
| GPs, LP, LLCs | $300.00 | $400.00 |
| Registered series of domestic LLC/LP | $75.00 | $100.00 |
| LLPs and LLLPs (subject to the applicable statutory cap) | $200.00 per partner | $300.00 per partner |
| Annual tax cap for LLPs and LLLPs | $120,000.00 | $210,000.00 |
| Foreign corporation annual report filing fee | $125.00 | $250.00 |
| Foreign corporation annual report penalty | $125.00 | $200.00 |
Filing Fee Changes
| Filing Fee Changes | Current Fee | New Fee (effective 1 Aug 2026) |
| Statement of qualification; Statement of foreign qualification; or an annual report for an LLP | $200.00 | $300.00 |
| Preclearances (any document type) | $250.00 | $350.00 |
| Validation preclearance | $250.00 | $1,500.00 |
| Short-form certificate of dissolutions for corporations | $10.00 | $50.00 |
General Filings / Reporting Fee Changes
| General Filings / Reporting Fee Changes | Current Fee | New Fee (effective 1 Aug 2026) |
| Service of Process | $50.00 | $100.00 |
| Report fees | Up to $100.00 | Up to $200.00 |
UCC Filing Fee Changes
| UCC Filing Fee Changes | Current Fee | New Fee (effective 1 Aug 2026) |
| Paper UCC Filing | $100.00 | $125.00 |
| Electronic (Web) UCC Filing | $50.00 | $75.00 |
Expediting Fee Changes
| Expediting Fee Changes* (authorized maximum increases) | Current Fee | Proposed Fee |
| 24-hour service | Up to $100.00 | Up to $300.00 |
| Same-day service | Up to $200.00 | Up to $500.00 |
| 2-hour service | Up to $500.00 | Up to $1,500.00 |
| 1-hour service | Up to $1,000.00 | Up to $2,500.00 |
| 30-minute / global / emergency service | Up to $7,500.00 | Up to $10,000.00 |
| 30-minute processing option for UCC filings (new fee) | – | $1,500.00 |
* HB 400 raises the statutory caps for expedite fees and authorizes Delaware to publish a more specific fee schedule within those limits. Current published expedite fees remain in effect unless and until Delaware issues an updated schedule.
For legal and regulatory disclosures please visit: maples.com/legal-notices.
