Signed into law on May 21, 2026, HB 400 implements a range of Delaware Division of Corporations fee increases effective August 1, 2026, including higher expedited service fee maximums for corporate filings and UCC transactions. The legislation also includes annual tax increases effective January 1, 2026, which apply to the 2026 tax year and will first be reflected in taxes due in 2027.
FILING FEE CHANGES
Expedited Service Fees (authorized maximum increases)
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.
- 24-hour service: authorized maximum increased from $100 to up to $300
- Same-day service: authorized maximum increased from $200 to up to $500
- 2-hour service: authorized maximum increased from $500 to up to $1,500
- 1-hour service: authorized maximum increased from $1,000 to up to $2,500
- 30-minute / global / emergency service: authorized maximum increased from $7,500 to up to $10,000
Entity dissolution fees
- Short-form dissolutions: from $10 to $50
Validation preclearance fees
- Validation preclearance: from $250 to $1,500
Foreign corporation annual report fees
- Annual report filing fee: from $125 to $250
- Annual report penalty: from $125 to $200
General filing/service fees
- Service of process: from $50 to $100
- Preclearance: from $250 to $350
- Report fees: from up to $100 to up to $200
Trademark/service mark fees
- Application: from $25 to $100
- Registration issued: from $10 to $50
ANNUAL TAX CHANGES
Alternative entity annual taxes
- General partnerships, limited partnerships, and limited liability companies: from $300 to $400
- Registered series: from $75 to $100
- Limited liability partnerships and limited liability limited partnerships: from $200 to $300 per partner (subject to the applicable statutory cap)
HB 400 also includes additional fee changes beyond those summarized here, including certain bank and trust company fees and filings under the Delaware Workers Cooperative Act.
Businesses that regularly file in Delaware should consider these changes when planning upcoming filings and budgeting for 2027 annual tax obligations. While most statutory fee increases take effect August 1, 2026, the expedited service changes authorize higher maximum charges and may not affect current fees unless Delaware updates its published fee schedule.
We are available to answer questions about how these changes may affect your Delaware filings, annual taxes, or transaction planning.