SCorpDesk / 2026 S-Corp & QBI Guides / Delaware (DE) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Delaware (DE) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Delaware?
In Delaware (DE), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: No PTET (Standard Pass-Through). Entity-level franchise/minimum tax: Annual Franchise Tax / LLC $300 Tax.
In Delaware (DE), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: No PTET (Standard Pass-Through). Entity-level franchise/minimum tax: Annual Franchise Tax / LLC $300 Tax.
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2026 Delaware (DE) S-Corporation Statutory Tax Matrix
| Delaware S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 |
| Pass-Through Entity Tax (PTET) Election | No PTET (Standard Pass-Through) |
| Annual Minimum / Franchise Tax | Annual Franchise Tax / LLC $300 Tax |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Delaware require a separate state S-Corp election in 2026?
For Delaware (DE): Recognizes Federal Form 2553.
What is the Delaware S-Corp franchise or minimum tax for 2026?
In Delaware: Annual Franchise Tax / LLC $300 Tax.