PLEASE NOTE: Gross Receipts Tax Rates have increased beginning after December 31, 2009.
To determine the type of business you wish to maintain (Sole Proprietorship, Partnership, Corporation or LLC), please see the Business Structure Table.
Delaware 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.