Delaware’s taxation structure has different tiers for what is business equity LLCs, LPs, non-profit corporations, and for-profit corporations. Instead of doing hours of research on how to calculate Delaware franchise tax, use our tool to get answers in minutes. LLC/LP’s benefit by lower of cost or market method only having to pay a $300 flat fee for Franchise Tax (not what is the difference, between the accounts rent receivable and rent revenue including any filing fees from a Registered Agent).