Starting a Business in Delaware: Licenses, Registrations & Checklist

Delaware start-up checklist

Form your LLC or corporation with Delaware Division of Corporations. Official page
A trade name (DBA) is registered with the state.

Register for state taxes with Delaware Division of Revenue. Official page
Business-level tax: Corporate income tax and franchise tax.
Delaware has no statewide sales tax. Instead: Delaware has no sales tax; businesses pay a gross receipts tax through the state business license.
If you have employees, withhold Delaware income tax from wages and register for withholding. Official page

Register for unemployment insurance with Delaware Department of Labor. The 2026 taxable wage base is $14,500 per employee; experience-rated rates run from 0.4% to 5.4%. Official page
New employers start at 1%.
Workers' compensation through Delaware Office of Workers' Compensation and private insurers. Required when: 1 employee
Delaware Paid Family and Medical Leave contributions (Delaware Division of Paid Leave). Applies from 10 employees.
Paid sick leave is required statewide from 10 employees.
Post the required labor notices at your workplace. Official page

Pay LLC annual tax (LLCs): every year by June 1; fee $400.
File annual franchise tax report (corporations and nonprofits): every year by March 1; fee varies.
Pay LLP annual fee (limited liability partnerships): every year by June 1; fee varies.
Delaware business license and gross receipts tax (Delaware Division of Revenue); renewed every year. Official page
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Delaware Division of Corporations. Official page
Taxes: Delaware Division of Revenue. Official page
Unemployment insurance and labor rules: Delaware Department of Labor. Official page
Workers' compensation: Delaware Office of Workers' Compensation.
Contractor licensing: Delaware Division of Revenue (contractor business license).
Real estate licensing: Delaware Real Estate Commission.
Alcohol licensing: Delaware Office of the Alcoholic Beverage Control Commissioner.
Child care licensing: Delaware Office of Child Care Licensing.
Health facility licensing: Delaware Division of Health Care Quality.

County/city business license (County or municipality): Counties and some municipalities require licenses in addition to the state license.
Cannabis: adult-use licensing, regulated by Delaware Office of the Marijuana Commissioner.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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