Delaware State Law
DE Business License
LicensingDelaware requires most businesses to obtain a business license from the Division of Revenue before conducting business in the state. The annual fee ranges from $75 to $200 depending on…
Source: DE Division of Revenue
DE Home-Based Business Rules
Home BusinessHome-based businesses in Delaware are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…
Source: DE Division of Small Business
DE LLC Formation Requirements
FormationDelaware LLCs are formed by filing a Certificate of Formation with the Division of Corporations and paying a $90 fee. All LLCs must designate a registered agent with a Delaware…
Source: DE Division of Corporations
DE Corporation Formation
FormationDelaware corporations are formed by filing a Certificate of Incorporation with the Division of Corporations and paying a minimum $89 fee based on authorized shares. Delaware is the most popular…
Source: DE Division of Corporations
DE Annual Franchise Tax
FormationDelaware corporations pay an annual franchise tax calculated using either the Authorized Shares Method or the Assumed Par Value Capital Method, whichever is lower. Taxes range from $175 to over…
Source: DE Division of Corporations
DE Corporate Income Tax
TaxesDelaware imposes an 8.7% corporate income tax on net income earned within Delaware. Notably, Delaware does not tax income earned from intangible assets held by Delaware holding companies if the…
Source: DE Division of Revenue
DE No Sales Tax
TaxesDelaware does not impose a general sales tax on goods or services, making it one of five states with no sales tax. Businesses selling tangible goods in Delaware are not…
Source: DE Division of Revenue
DE Gross Receipts Tax
TaxesDelaware imposes a gross receipts tax on the total receipts of businesses operating in Delaware. Rates vary by business type and range from 0.0945% to 0.7468%. Businesses with gross receipts…
Source: DE Division of Revenue
DE Minimum Wage
EmploymentDelaware minimum wage is $15.00 per hour as of January 1, 2025. Tipped employees must receive at least $2.23 per hour in cash wages with tips bringing total compensation to…
Source: DE Department of Labor
DE Workers Compensation Insurance
EmploymentDelaware employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or through self-insurance approved by the Department of Labor. Sole…
Source: DE Department of Labor
DE Professional Licensing
LicensingDelaware professional licensing is administered by the Division of Professional Regulation, which oversees more than 40 boards covering engineers, architects, real estate agents, contractors, healthcare providers, and accountants. License applications…
Source: DE Division of Professional Regulation
DE Contractor Licensing
LicensingDelaware requires general contractors performing work valued at $50,000 or more to be licensed by the Delaware Contractors Licensing Board. Residential and commercial contractor licenses are available. Electrical, plumbing, and…
Source: DE Contractors Licensing Board
DE Division of Small Business Grants
FinancingThe Delaware Division of Small Business administers grant and loan programs to support Delaware entrepreneurs and small businesses. Programs include the Delaware Small Business Innovation and Technology grants and sector-specific…
Source: DE Division of Small Business
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