Starting a Business in Delaware
LLC filing: $90 | Corp filing: $89 | Business-friendly score: 8/10
Business Environment at a Glance
8/10
Business-Friendly Score
2.2% - 6.6%
Income Tax
0%
State Sales Tax
$13.25
Minimum Wage
Business Filing Fees in Delaware
| Item | Cost | Details |
|---|---|---|
| LLC Filing Fee | $90 | One-time, filed with Secretary of State |
| LLC Annual Fee | $300 | Due annually to maintain good standing |
| Corporation Filing Fee | $89 | One-time, Articles of Incorporation |
| Corporation Annual Fee | $225 | Annual report/franchise tax |
Tax Rates
| State Income Tax | 2.2% - 6.6% |
| Corporate Tax Rate | 8.7% |
| State Sales Tax | 0% |
| Max Local Sales Tax | 0% |
| Minimum Wage | $13.25/hr |
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Delaware Special Requirements
- Annual franchise tax required - minimum $175 for LLCs, $225+ for corps
- Delaware Business License required ($75)
- No sales tax - attractive for e-commerce businesses
- Court of Chancery provides specialized business court system