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.

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