REQUIREMENTS FOR DELAWARE BUSINESSES
Requirements for registering a business in Delaware differ by business entity type, location and whether or not the business has employees.
To determine your registration requirements, visit the Business Registration Chart.
Entities who want to incorporate in Delaware must:
- Contact the Delaware Division of Corporations. Visit How To Form a New Business Entity for more information.
- Obtain a Federal Identification Number (FEIN) with the IRS
- Fulfill the requirements listed below for All Delaware Businesses
Any person or entity conducting a trade or business in the State of Delaware, including corporations, must obtain a State of Delaware Business License from the Delaware Division of Revenue.
To obtain a Delaware business license:
- Visit Delaware's One Stop Business Licensing and Renewal service; or
- Complete and remit the Delaware CRA form or call (302) 577-8778 to obtain one via mail
Licensing Fees and Services
The annual fee for a Delaware business license varies; however, the rate is generally $75.00 for a first location. A separate license is required for each separate business activity.
After the first year, Delaware businesses may additionally opt to buy a three-year business license. The cost of a three-year license is not discounted; businesses will pay three times their regular yearly license fee for a three-year license.
Delaware also offers a 75% senior citizen discount on annual license fees for individuals 65 years of age or older on or before January 1st of the current license year. Businesses must meet specific requirements to be eligible for this discount.
Additional License Requirements
Depending on your business location, some counties and towns may also require business licenses. Check with local and county offices to see if your area requires additional licenses.
Some business types require licensing from additional state agencies as well. Please visit Revenue's Tax Tips to see if your business type has special requirements.
Businesses with Employees
Businesses with employees must also register with the Delaware Department of Labor's Division of Unemployment Insurance and the Division of Workers Compensation.
Businesses without Employees do not need to register with the Division of Unemployment Insurance or the Division of Workers Compensation.