Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Delaware does not require you to reserve a name in advance, but you can reserve it if desired to secure the name before filing formation documents:

• Check Name Availability: Delaware Entity Search 
• Reserve a Name: Fee: $75.
  • File Online 

Submit the necessary formation documents based on your business structure to the Delaware Division of Corporations:

• LLC: File Certificate of Formation.

  • Fee: $90.
  • File Online or Download Forms 

• Corporation: File Certificate of Incorporation.

  • Fee: $89.
  • File Online or Download Forms 

All businesses operating in Delaware must obtain a business license from the Delaware Division of Revenue:

• Application Fee: Varies based on business activity.
• Apply for a Business License Online 

If your business will hire employees or sell goods, register with the Delaware Division of Revenue:

• Employer Withholding Tax Account: Required for businesses with employees.
  • Register Online 
• Gross Receipts Tax: Delaware does not impose sales tax but charges a gross receipts tax.
  • Learn More 

Certain businesses may require additional permits or licenses depending on their industry:

• Use Delaware’s One Stop Business Registration and Licensing Portal to identify required permits:
  • https://onestop.delaware.gov/

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

• Annual Franchise Tax: Corporations and LLCs must pay an annual franchise tax and file an Annual Report:
  • LLC Fee: $300.
  • Corporation Fee: Varies based on shares and type.
  • File Online 

• Delaware Division of Corporations: Visit here
• Delaware Division of Revenue: Visit here
• Delaware Small Business Development Center (SBDC): Visit here