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Delaware Code Title 30. State Taxes § 6402. Imposition of income tax on Headquarters Management Corporations

Current as of January 01, 2026 | Updated by Findlaw Staff

Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of:

(1) Eight and seven tenths percent of its Headquarters Management Corporation taxable income;  or

(2) Five thousand dollars.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 6402. Imposition of income tax on Headquarters Management Corporations - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-6402/

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