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Taxes DE

DE Corporate Income Tax

Source: DE Division of Revenue Verified: March 1, 2026

Delaware 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 company has no physical operations in Delaware, a structure known as the Delaware loophole.

Official Source:
DE Division of Revenue
Always verify current information directly with this agency.

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