Home / Business Foundation / Delaware
How to start a business in Delaware
The fees, filing links and deadlines for forming and registering a business in Delaware, with the official page for each step.
Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.
- LLC filing fee
- $110
- LLC, first year (state fees)
- $585
- Corporation filing fee
- $109
- Annual report
- Not required
- DBA filed with
- State
- General state license
- Yes
- Newspaper notice
- No
How much does it cost to form an LLC or corporation in Delaware?
To form an LLC, file Certificate of Formation with the Delaware Division of Corporations for $110 (checked Oct 24, 2026). You can file online. A corporation files Certificate of Incorporation for $109 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.
What does an LLC really cost in its first year in Delaware?
Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.
| State fee | Cost | When | Checked |
|---|---|---|---|
| Certificate of Formation filing fee | $110 | at filing | Oct 24, 2026 |
| State business license (general, first location) | $75 | when you start doing business in Delaware; renews by December 31 each year (first year usually prorated) | Oct 24, 2026 |
| LLC annual tax for the formation year | $400 | by June 1 of the next year (June 1, 2027 for an LLC formed in 2026) | Oct 24, 2026 |
First-year total: $585 in state fees. Formation $110, plus the $75 state business license, plus the $400 LLC annual tax for the first year, due by June 1 of the following year. The first license is often prorated, and if you form late in the year the $75 renewal for the next year is also due by December 31. Excludes registered agent fees, county and city licenses, and optional name reservation or expedite fees.
After the first year: Each year: the $400 LLC annual tax by June 1 and the $75 state business license renewal by December 31 ($25 more per added location), or $225 for a three-year license. No annual report for LLCs.
Fees that apply only in some cases
| State fee | Cost | When | Checked |
|---|---|---|---|
| Each additional business location If you operate from more than one location | $25 | with the business license | Oct 24, 2026 |
| Trade name (DBA) registration If you do business under a name other than the LLC's legal name | $25 | before using the name | Oct 24, 2026 |
| Gross receipts tax Once you have sales; a percentage of gross receipts above a monthly exclusion that often starts at $100,000, so many small businesses owe nothing | Note Confirm this on the official page before you rely on it. | monthly or quarterly returns | Oct 26, 2026 |
| Unemployment insurance registration (Form UC-1) If you hire employees | $0 | within 20 days of the first day of business with employees | Oct 24, 2026 |
Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.
Do I need to register a DBA in Delaware?
If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $25 (checked Oct 24, 2026).
Does Delaware require an annual report?
No. Not required for LLCs; the $400 annual LLC tax is due June 1 (see franchise_tax) (checked Oct 24, 2026)
Does Delaware have a franchise or privilege tax?
LLCs, LPs and GPs pay a flat $400 annual tax by June 1 for the prior year. House Bill 400 (signed May 21, 2026) raised it from $300, effective January 1, 2026, so the first $400 payment is due June 1, 2027. Corporations pay an annual franchise tax by March 1 with a $175 minimum under the authorized shares method ($400 under the assumed par value capital method).
How do I register for state taxes in Delaware?
Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.
Does Delaware require a general business license?
Yes. Delaware issues a general state business license. It costs $75 (checked Oct 24, 2026); Yearly by December 31 ($75 plus $25 per added location); optional three-year renewal at three times the fee after the first year. First-year fee is usually prorated..
Anyone doing business in Delaware needs a state business license from the Division of Revenue, obtained through the One Stop portal. The general license is $75 a year plus $25 for each additional location, and the first year is usually prorated. Licenses expire December 31 each year; after the first year you may buy a three-year license at three times the annual fee. Delaware has no state sales tax, so there is no sales tax permit. Most businesses instead owe a gross receipts tax on their sales, with a monthly exclusion that often starts at $100,000. Counties and towns set their own licenses and permits; the First Steps local page says to contact them directly.
What local licenses will I need in Delaware?
Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.
- Wilmington (city)
City business license application and fee schedule (effective 1/1/2024): businesses operating in the city need this license plus a State of Delaware business license, returned with the fee to the Finance Department's Wage/Business License Division (no online option shown). Fees vary by category, e.g., about $300 for professional services, $200 for non-professional services and $250 for retailers.
When do I need workers’ comp in Delaware?
1 or more employees (full-time, part-time, temporary and seasonal).
Coverage must be in place before any employee starts work. Sole proprietors and partners are not covered unless they choose to be. Corporate officers and LLC members are covered, but up to 8 officers who own stock, or up to 8 LLC members, can opt out in writing. The Office of Workers' Compensation enforces the requirement.
What else should I know about starting a business in Delaware?
Every Delaware entity needs a registered agent with a Delaware street address. Corporations file an annual report ($50, or $25 if exempt) with their franchise tax by March 1; LLCs file no annual report. Late payment of the LLC tax brings a $200 penalty plus 1.5% monthly interest on tax and penalty. The $109 incorporation fee is a minimum that rises with authorized stock, and the $110 LLC fee is the filing fee plus any municipality fee. Optional extras include a $75 name reservation (120 days) and expedite fees ($50 for 24-hour, $100 for same-day, $500 for two-hour, $1,000 for one-hour). Filings are sent through the Division's Document Filing service, which is a submission channel, not an instant online filing system.
What to double-check for Delaware?
A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.
- Note The Division of Corporations' How to Form page still lists the LLC annual tax as $300. Its tax instructions page, its Annual Report and Tax page and House Bill 400 all say $400, so we show $400.
- Note Confirm this on the official page before you rely on it.
What to do next
- Choose your business structure and follow the full setup order
- See how federal, state and local licenses fit together
- Pick the insurance your business needs first
- Find the right way to fund it
Want help setting up in Delaware? Contact us
Sources
Official pages checked on October 24, 2026.
- corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf
- corp.delaware.gov/howtoform/
- corp.delaware.gov/newentit09/
- corp.delaware.gov/fee/
- corp.delaware.gov/document-upload-service-information/
- corp.delaware.gov/alt-entitytaxinstructions/
- corp.delaware.gov/frtax/
- legis.delaware.gov/BillDetail/143069
- legis.delaware.gov/json/BillDetail/GenerateHtmlDocument
- revenue.delaware.gov/frequently-asked-questions/business-lic
- revenue.delaware.gov/business-tax-forms/doing-business-in-de
- revenue.delaware.gov/services/current_bt/taxtips/services.pd
- revenue.delaware.gov/frequently-asked-questions/gross-receip
- revenue.delaware.gov/services-for-the-business-taxpayer/
- delcode.delaware.gov/title30/c023/index.html
- firststeps.delaware.gov/general_business_license/
- firststeps.delaware.gov/local/
- onestop.delaware.gov/osbrlpublic/Home.jsp
- onestop.delaware.gov/Grow_Hire
- labor.delaware.gov/divisions/unemployment-insurance/employ
- insurance.delaware.gov/contact/
- icis.corp.delaware.gov/eCorp/EntitySearch/NameSearch.aspx
- revenue.delaware.gov/trade-names-faqs
- industrialaffairs.delaware.gov/en/knowledgebase-employer/when-is-an-em
- delcode.delaware.gov/title19/c023/sc01/index.html
- cdn.census.gov/data/tables/time-series/demo/popest/202
- wilmingtonde.gov/home/showdocument
- wilmingtonde.gov/government/city-offices/economic-develo