Jurisdiction record

Delaware

Everything this record holds on Delaware: 69 fee cells, 11 verified registered-agent statute citations, 70 good-standing status strings, 7 governance rules, a state-level DBA regime, 11 official statute files in the verification corpus, and 8 monitored sources.

Filing agency: Delaware Secretary of State. Official sites: agency home (opens the official source) · forms and fees (opens the official source) · fee schedule (opens the official source) · entity search (opens the official source) · annual report filing (opens the official source) · statutes (opens the official source)

Filing fees

Statutory fee is the amount fixed by statute or the agency schedule. Effective remittance is what actually leaves the bank once any e-payment surcharge or bundled component is included. Partnership entity types are covered too: LP is a limited partnership, LLP a limited liability partnership, LLLP a limited liability limited partnership. A row reading not offered or no report required is a verified positive finding cited to the statute that proves it - not a gap.

Delaware filing fees by transaction and entity type
TransactionStatutory feeEffective remittanceComponents and changesStatus
Formation - LLC$110$110noneVerified
Formation - Corporation$109$109noneVerified
Formation - LP$200not yet publishednoneVerified
Formation - LLP$300not yet publishednoneVerified
Formation - LLLP$200not yet publishednoneVerified
Annual report - LLC$300$300becomes $400.00 on 2027-06-01Pending review
Annual report - Corporation$50$225bundled: minimum franchise tax $175.00Verified
Annual report - LP$400not yet publishednoneVerified
Annual report - LLP$300not yet publishednoneVerified
Annual report - LLLP$400not yet publishednoneVerified
Certificate of good standing - All entity types$50not yet publishednoneVerified
Change of registered agent - Corporation$50not yet publishednoneVerified
Change of registered agent - Nonprofit$5not yet publishednoneVerified
Change of registered agent - LLC$50not yet publishednoneVerified
Change of registered agent - LP$50not yet publishednoneVerified
Change of registered agent - LLP$50not yet publishednoneVerified
Change of registered agent - LLLP$50not yet publishednoneVerified
Change of registered agent - nonprofit_foreign$50not yet publishednoneVerified
amendment - Corporation$214not yet publishednoneVerified
amendment - Nonprofit$214not yet publishednoneVerified
amendment - LLC$220not yet publishednoneVerified
amendment - LP$200not yet publishednoneVerified
amendment - LLP$200not yet publishednoneVerified
amendment - LLLP$200not yet publishednoneVerified
amendment - corp_foreign$100not yet publishednoneVerified
amendment - nonprofit_foreign$100not yet publishednoneVerified
amendment - llc_foreign$200not yet publishednoneVerified
merger - Corporation$259not yet publishednoneVerified
merger - Nonprofit$259not yet publishednoneVerified
merger - LLC$220not yet publishednoneVerified
merger - LP$200not yet publishednoneVerified
merger - LLP$200not yet publishednoneVerified
merger - LLLP$200not yet publishednoneVerified
conversion - Corporation$234not yet publishednoneVerified
conversion - Nonprofit$234not yet publishednoneVerified
conversion - LLC$220not yet publishednoneVerified
conversion - LP$200not yet publishednoneVerified
conversion - LLP$200not yet publishednoneVerified
conversion - LLLP$200not yet publishednoneVerified
foreign_qualification - Corporation$245not yet publishednoneVerified
foreign_qualification - Nonprofit$245not yet publishednoneVerified
foreign_qualification - LLC$200not yet publishednoneVerified
foreign_qualification - LP$200not yet publishednoneVerified
foreign_qualification - LLP$300not yet publishednoneVerified
foreign_withdrawal - Corporation$175not yet publishednoneVerified
foreign_withdrawal - Nonprofit$175not yet publishednoneVerified
foreign_withdrawal - LLC$200not yet publishednoneVerified
foreign_withdrawal - LP$200not yet publishednoneVerified
foreign_withdrawal - LLP$200not yet publishednoneVerified
foreign_withdrawal - LLLP$200not yet publishednoneVerified
dissolution - Corporation$224not yet publishednoneVerified
dissolution - Nonprofit$224not yet publishednoneVerified
dissolution - LLP$200not yet publishednoneVerified
cancellation - LLC$220not yet publishednonePending review
cancellation - LP$200not yet publishednonePending review
cancellation - LLP$200not yet publishednoneVerified
cancellation - LLLP$200not yet publishednonePending review
dissolution_by_incorporators - Corporation$224not yet publishednoneVerified
dissolution_by_incorporators - Nonprofit$224not yet publishednoneVerified
revocation_of_dissolution - Corporation$189not yet publishednoneVerified
revocation_of_dissolution - Nonprofit$189not yet publishednoneVerified
reinstatement - Corporation$189not yet publishednoneVerified
reinstatement - Nonprofit$189not yet publishednoneVerified
reinstatement - LLC$220not yet publishednoneVerified
reinstatement - LP$200not yet publishednoneVerified
reinstatement - LLP$200not yet publishednoneVerified
reinstatement - LLLP$200not yet publishednoneVerified
reinstatement - corp_foreign$125not yet publishednoneVerified
reinstatement - nonprofit_foreign$125not yet publishednoneVerified
Provenance - Delaware fee schedulePending review

68 of 73 fee datums on this page are verified against the agency's own published schedule or statute (2026-09-04); the rest are marked pending review in the Status column - portal-surcharge components no official page states, values the official source contradicts (held for a correction package), or sources that could not be reached.

Records
69 fee cells
Retrieved
2026-08-04 to 2026-09-21
Official schedule
the agency's own published schedule (opens the official source)

Values were first corroborated across independent internal records; verified cells now also carry the agency's own published schedule or statute as their authority, which is what promotion to verified requires.

Cost position

Ranked 49 of 54 on first-year state filing cost, at $410.00 against a national median of $185.00. The recurring entity-tax minimum is not resolved for LLCs here, so no ongoing total is computed. See the full ranking.

$150 $300 $450 $600 GU Guam $350 DC District of C $399 PR Puerto Rico $400 DE Delaware $410 MD Maryland $464 NV Nevada $575 VI US Virgin Isl $600
Where Delaware sits among its neighbours in the first-year cost ranking (USD)
Show all 54 jurisdictions
$260 $520 $780 $1,040 MT Montana $35 MO Missouri $51 NM New Mexico $52 MS Mississippi $53 KY Kentucky $55 HI Hawaii $67 CO Colorado $75 MI Michigan $75 UT Utah $77 IA Iowa $80 AZ Arizona $87 OH Ohio $99 ID Idaho $104 CA California $110 SC South Carolin $125 IN Indiana $129 OK Oklahoma $130 NE Nebraska $131 PA Pennsylvania $132 LA Louisiana $140 VA Virginia $150 MN Minnesota $155 WV West Virginia $157 WY Wyoming $164 GA Georgia $170 KS Kansas $175 NJ New Jersey $182 ND North Dakota $185 WI Wisconsin $196 AR Arkansas $200 CT Connecticut $200 OR Oregon $200 VT Vermont $200 NH New Hampshire $204 RI Rhode Island $208 SD South Dakota $210 NY New York $219 IL Illinois $230 AL Alabama $236 ME Maine $260 WA Washington $280 FL Florida $294 TX Texas $308 NC North Carolin $331 AK Alaska $350 GU Guam $350 DC District of C $399 PR Puerto Rico $400 DE Delaware $410 MD Maryland $464 NV Nevada $575 VI US Virgin Isl $600 TN Tennessee $614 MA Massachusetts $1,040
The full ranking with Delaware highlighted (USD)

Registered-agent statutes, quoted verbatim

The one section on this page that clears the publication gate in full. 11 citations, verified, quoted from the official code with every elision marked.

8 Del. C. § 132 Verified

General Corporation Law (8 Del. C. ch. 1) · applies to corporations

Registered agent in State; resident agent.(a) Every corporation shall have and maintain in this State a registered agent, which agent may be any of: (1) The corporation itself; (2) An individual resident in this State; (3) A domestic corporation (other than the corporation itself), a domestic partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership)), a domestic limited liability company or a domestic statutory trust; or (4) A foreign corporation, a foreign limited liability partnership, a foreign limited partnership, a foreign limited liability limited partnership, a foreign limited liability company or a foreign statutory trust.

retrieved 2026-07-29 · confidence medium · verified · delcode.delaware.gov (opens the official source)

8 Del. C. § 131 Verified

General Corporation Law (8 Del. C. ch. 1) · applies to corporations

Registered office in State.(a) Every corporation shall have and maintain in this State a registered office which may, but need not be, a place of the corporation’s business in this State. [...] (c) As contained in any certificate of incorporation or other document filed with the Secretary of State under this chapter, the address of a registered office shall include the street, number, city, county and postal code.

retrieved 2026-07-29 · confidence medium · verified · delcode.delaware.gov (opens the official source)

6 Del. C. § 18-104 Verified

Limited Liability Company Act (6 Del. C. ch. 18) · applies to LLCs

Registered office; registered agent.(a) Each limited liability company shall have and maintain in the State of Delaware: (1) A registered office, which may but need not be a place of its business in the State of Delaware; and (2) A registered agent for service of process on the limited liability company, having a business office identical with such registered office, which agent may be any of: a. The limited liability company itself, b. An individual resident in the State of Delaware, [...]

retrieved 2026-07-29 · confidence medium · verified · delcode.delaware.gov (opens the official source)

8 Del. C. § 101 Verified

General Corporation Law (8 Del. C. ch. 1) · applies to corp

Incorporators; how corporation formed; purposes.(a) Any person, partnership, association or corporation, singly or jointly with others, and without regard to such person's or entity's residence, domicile or state of incorporation, may incorporate or organize a corporation under this chapter by filing with the Division of Corporations in the Department of State a certificate of incorporation which shall be executed, acknowledged and filed in accordance with § 103 of this title.

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

6 Del. C. § 18-201 Verified

Limited Liability Company Act (6 Del. C. ch. 18) · applies to LLCs

Certificate of formation.(a) In order to form a limited liability company, 1 or more authorized persons must execute a certificate of formation. The certificate of formation shall be filed in the office of the Secretary of State and set forth: (1) The name of the limited liability company; (2) The address of the registered office and the name and address of the registered agent for service of process required to be maintained by § 18-104 of this title; and (3) Any other matters the members determine to include therein.

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

8 Del. C. § 502 Verified

Franchise Tax (8 Del. C. ch. 5) · applies to corp

Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State.(a) Annually on or before March 1, every corporation now existing or hereafter incorporated under Chapter 1 of this title or which has accepted the Constitution of this State, shall make an annual franchise tax report to the Secretary of State. The report shall be made on a form designated by the Secretary of State and shall be signed by the corporation's president, secretary, treasurer or other proper officer duly authorized so to act, or by any of its directors, or if filing an initial report by any incorporator in the event its board of directors shall not have been elected.

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

6 Del. C. § 18-1107 Verified

Limited Liability Company Act (6 Del. C. ch. 18) · applies to LLCs

Taxation of limited liability companies and registered series.(b) Every domestic limited liability company and every foreign limited liability company registered to do business in the State of Delaware shall pay an annual tax, for the use of the State of Delaware, in the amount of $400. [...] (c) The annual tax for a domestic limited liability company shall be due and payable on the first day of June following the close of the calendar year or upon the cancellation of a certificate of formation.

retrieved 2026-08-10 · confidence medium · verified · delcode.delaware.gov (opens the official source)

8 Del. C. § 510 Verified

Franchise Tax (8 Del. C. ch. 5) · applies to corp

Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time.If any corporation, accepting the Constitution of this State and coming under Chapter 1 of this title, or any corporation which has heretofore filed or may hereafter file a certificate of incorporation under said chapter, neglects or refuses for 1 year to pay the State any franchise tax or taxes, which has or have been, or shall be assessed against it, or which it is required to pay under this chapter, or shall neglect or refuse to file a complete annual franchise tax report, the charter of the corporation shall be void, and all powers conferred by law upon the corporation are declared inoperative [...]

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

6 Del. C. § 18-1108 Verified

Limited Liability Company Act (6 Del. C. ch. 18) · applies to LLCs

Cancellation of certificate of formation or certificate of registered series for failure to pay taxes.(a) The certificate of formation of a domestic limited liability company shall be canceled if the annual tax due under § 18-1107 of this title for the domestic limited liability company is not paid for a period of 3 years from the date it is due, such cancellation to be effective on the third anniversary of such due date.

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

8 Del. C. § 102(a)(1) Verified

General Corporation Law (8 Del. C. ch. 1) · applies to corp

Contents of certificate of incorporation.(a) The certificate of incorporation shall set forth: (1) The name of the corporation, which (i) shall contain 1 of the words "association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation) [...] (ii) shall be such as to distinguish it upon the records in the office of the Division of Corporations in the Department of State from the names that are reserved on such records and from the names on such records of each other corporation, partnership, limited partnership, limited liability company, registered series of a limited liability company, registered series of a limited partnership or statutory trust [...]

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

6 Del. C. § 18-102 Verified

Limited Liability Company Act (6 Del. C. ch. 18) · applies to LLCs

Name set forth in certificate.The name of each limited liability company as set forth in its certificate of formation: (1) Shall contain the words "Limited Liability Company" or the abbreviation "L.L.C." or the designation "LLC"; (2) May contain the name of a member or manager; (3) Must be such as to distinguish it upon the records in the office of the Secretary of State from the name on such records of any corporation, partnership, limited partnership, statutory trust, limited liability company, registered series of a limited liability company or registered series of a limited partnership reserved, registered, formed or organized under the laws of the State of Delaware [...]

retrieved 2026-08-10 · confidence high · verified · delcode.delaware.gov (opens the official source)

Registered-agent rules in practice

Who may serve as the agent

Pending review

Every corporation must maintain a registered agent, which may be: the corporation itself, an individual resident of Delaware, a domestic entity, or a foreign entity (which must be authorized to transact business in Delaware). The agent must be generally present (individual) or keep a generally open business office (entity) at the registered office frequently enough to accept service, and may NOT operate solely through a virtual office or mail-forwarding service (§ 132(b)(2)). Agents serving more than 50 entities are 'commercial registered agents' with extra requirements (Delaware business license, normal-business-hours presence, § 132(c)). The LLC Act is parallel: the LLC itself, a Delaware-resident individual, or a domestic/foreign entity (6 Del. C. § 18-104(a)(2)).

Is the agent's consent required

Pending review

Consent required: no.

What happens when the agent cannot be served

Pending review

If process cannot with due diligence be served on any officer, director or the registered agent (or at the registered office/place of business), it may be served on the Secretary of State, which is as effectual as personal service; the SOS forwards it to the corporation by mail/courier with delivery receipt, and the plaintiff pays the SOS $50 (taxed as costs if the plaintiff prevails). The same mechanism applies after an unreplaced agent resignation (§ 136(c)) and while an annual-report default continues or when the agent dies, resigns, refuses to act, leaves the state or cannot be found (§ 502(d)). LLCs: identical fallback with the same $50 fee (6 Del. C. § 18-105(b)).

What happens if there is no agent

Pending review
Dollar amounts named in the registered-agent statutes
WhatAmountStatus
Fee the plaintiff pays the Secretary of State for substituted service on a corporation (taxed as costs if plaintiff prevails); version effective until Aug. 1, 2026$50Pending review
Fee the plaintiff pays the Secretary of State for substituted service on an LLC (taxed as costs if plaintiff prevails)$50Pending review
Penalty added to the franchise tax for failure to file a complete annual franchise tax report by March 1$200Pending review
Filing fee for a certificate of change of location or change of registered agent (§ 133) and for change of address/name of registered agent (§ 134); also resignation coupled with successor appointment (§ 135)$50Pending review
Filing fee, per corporation, for a registered agent's certificate of resignation WITHOUT appointment of a successor$2.00Pending review

12 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.

Governance rules

7 governance rules are recorded for Delaware - the organizational and annual meetings, action by written consent, and whether bylaws or an operating agreement are mandatory. Each verified rule links to the statutory text it was verified against, quoted verbatim below.

Delaware corporate and LLC governance rules
RuleEntityAppliesDetailCitationStatus
Organizational meeting requiredCorporationyes8 Del. C. § 108Verified
Annual meeting requiredCorporationyes8 Del. C. § 211(b), (c)Verified
Action by written consent allowedCorporationyes8 Del. C. § 228(a)Verified
Bylaws requiredCorporationno8 Del. C. § 109(a)Verified
Operating agreement requiredLLCyes6 Del. C. §§ 18-101(9), 18-201(d)Verified
Annual meeting requiredLLCnono member/manager meetings mandated; meeting mechanics are left entirely to the LLC agreement6 Del. C. § 18-302(c), (d)Verified
Action by written consent allowedLLCyes6 Del. C. § 18-302(d)Verified

The statutory text behind each rule

8 Del. C. § 108 Verified

Organizational meeting required · applies to corporations · yes

After the filing of the certificate of incorporation an organization meeting of the incorporator or incorporators, or of the board of directors ... shall be held ... for the purposes of adopting bylaws, electing directors

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title8/c001/sc01/index.html (opens the official source)

8 Del. C. § 211(b), (c) Verified

Annual meeting required · applies to corporations · yes

Unless directors are elected by written consent in lieu of an annual meeting as permitted by this subsection, an annual meeting of stockholders shall be held for the election of directors

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title8/c001/sc07/index.html (opens the official source)

8 Del. C. § 228(a) Verified

Action by written consent allowed · applies to corporations · yes

Unless otherwise provided in the certificate of incorporation, any action ... may be taken without a meeting ... if a consent or consents ... shall be signed by the holders of outstanding stock having not less than the minimum number of votes

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title8/c001/sc07/index.html (opens the official source)

8 Del. C. § 109(a) Verified

Bylaws required · applies to corporations · no

The original or other bylaws of a corporation may be adopted, amended or repealed by the incorporators, by the initial directors ... or, before a corporation ... has received any payment for any of its stock, by its board of directors.

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title8/c001/sc01/index.html (opens the official source)

6 Del. C. §§ 18-101(9), 18-201(d) Verified

Operating agreement required · applies to LLCs · yes

'Limited liability company agreement' means any agreement ... written, oral or implied, of the member or members as to the affairs of a limited liability company and the conduct of its business.

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title6/c018/sc01/index.html (opens the official source)

6 Del. C. § 18-302(c), (d) Verified

Annual meeting required · applies to LLCs · no

A limited liability company agreement may set forth provisions relating to notice of the time, place or purpose of any meeting at which any matter is to be voted on by any members

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title6/c018/sc03/index.html (opens the official source)

6 Del. C. § 18-302(d) Verified

Action by written consent allowed · applies to LLCs · yes

the members may take such action without a meeting, without prior notice and without a vote if consented to or approved, in writing ... by members having not less than the minimum number of votes

reviewed 2026-08-17 · confidence high · verified · delcode.delaware.gov/title6/c018/sc03/index.html (opens the official source)

See how these rules compare across every jurisdiction.

Doing business as

State-level regime

Verified
Filing office
Division of Revenue statewide trade-name (DBA) registry via the Delaware One Stop portal - REGIME CHANGE effective February 2, 2026. Before that date: separate trade name certificate with the Superior Court Prothonotary in EACH county of operation ($25/county, notarized).
State fee
$25 single statewide registration. A Delaware business license is now required with the registration; entities not conducting business in DE (and nonprofits) may use a 'Trade Name Only' license, also $25.
Term
Perpetual - DBAs do not expire and require no renewal (active until terminated by the owner)
Renewal
None
Publication
Not required. No newspaper publication requirement
Online filing
Available
The regime
Delaware prohibits any person, firm or association from transacting business under a trade name that does not disclose the legal name of the person (or of every member of the firm or association) without first filing a sworn certificate with the Division of Revenue, which records it in the statewide Delaware Trade Name Registry. Recent session laws (85 Del. Laws c. 30, c. 1, c. 301) moved this filing to the Division of Revenue; copy describing county Prothonotary filing is outdated.
Where it is filed
The Delaware Division of Revenue (a state agency, not the Secretary of State and not a county office) receives the certificate and electronically records it in the Delaware Trade Name Registry.
Publication
Chapter 31 contains no newspaper-publication requirement; the filing consists of the sworn certificate filed with the Division of Revenue.
Term and renewal
Chapter 31 states no fixed term, expiration, or periodic renewal for a trade name certificate. The only required follow-up filing printed in the chapter is a supplemental certificate within 10 days after any change in the membership of a firm or association.
Assumed names for registered entities
Corporations and LLCs may voluntarily register trade names with the Division of Revenue under § 3108, including non-transacting Delaware corporations and LLCs (with a certificate of good standing and a special trade name license under 30 Del. C. § 2306). On the name-conflict side, a foreign corporation whose name conflicts with an existing Delaware record may qualify to do business only by adopting an assumed name (8 Del. C. § 371(c)); a foreign LLC's registration application states its name 'and, if different, the name under which it proposes to register and do business' (6 Del. C. § 18-902(1)a.), and its Secretary of State filing 'shall make it unnecessary to file any other documents under Chapter 31' (§ 18-903(c)).
Penalties
Violating §§ 3101, 3102, or 3104 subjects the person, and each person comprising the firm or association, to a fine of up to $100 or imprisonment up to 3 months, or both.
Wilfully filing a false affidavit under §§ 3101, 3102, or 3108 is the crime of false swearing.
Official source
revenue.delaware.gov/trade-names-faqs (opens the official source)

Fees stated in or alongside the act

2 fee records held for Delaware
FeeAmountAuthorityStatus
Trade name certificate filing (Delaware Trade Name Registry)$256 Del. C. § 3103Verified
Voluntary corporation/LLC trade name registration$256 Del. C. § 3108(c)Verified

Known gaps in the record

  • Term: chapter 31 prints no duration, expiration, or renewal period for a trade name certificate
  • Namerestrictions: no name-content restrictions (deceptive names, entity-indicator misuse) are printed in chapter 31
  • exclusive-rights:no-express-clause - chapter 31 neither grants nor expressly disclaims exclusive rights; the grantsRights=false classification rests on the absence of any granting provision
  • special-license:30-Del-C-2306 - § 3108(b) requires non-transacting registrants to 'first acquire a special trade name license from the Division of Revenue pursuant to § 2306 of Title 30,' which is not in the corpus

Common questions

Where do I register a trade name (DBA) in Delaware?

With the Delaware Division of Revenue, which records the certificate in the statewide Delaware Trade Name Registry (6 Del. C. §§ 3101, 3103). Under current law the filing goes to the Division of Revenue, a state agency; it is not a Secretary of State filing.

How much does a Delaware trade name registration cost?

The statute sets a $25 fee collected by the Division of Revenue for filing the certificate and making the registry entries (6 Del. C. § 3103; the same $25 applies to voluntary corporation and LLC registrations under § 3108(c)).

Does a Delaware corporation or LLC have to register its trade name?

No. Under 6 Del. C. § 3108(a), a corporation or LLC transacting business under a trade name 'may, but is not required to' register it with the Division of Revenue, and § 3107 provides that §§ 3101-3105 do not apply to legally incorporated companies. The mandatory filing duty falls on persons, firms and associations under § 3101.

What happens if I do business in Delaware under an unregistered trade name?

Violation of the mandatory filing sections (§§ 3101, 3102, 3104) is punishable by a fine of up to $100 or imprisonment up to 3 months, or both, for every person comprising the firm or association (6 Del. C. § 3106). Wilfully filing a false affidavit is the crime of false swearing (§ 3105).

Recurring entity-level tax

Franchise Tax (corporations); Annual Tax (LLCs/LPs, commonly also called franchise tax)

Pending review
What it is called
Franchise Tax (corporations); Annual Tax (LLCs/LPs, commonly also called franchise tax)
Administering agency
Delaware Department of State, Division of Corporations (not the Division of Revenue)
Basis of the tax
authorized shares OR assumed par value capital for corporations (taxpayer may use whichever yields the lesser tax); flat for LLCs/LPs ($300 for the 2026-06-01 payment; $400 from the 2027-06-01 payment, HB 400)
Minimum
$175
Maximum
$200,000
Due date
Corporations: March 1 (annual report + franchise tax; quarterly estimates if tax >= $5,000: 40% June 1, 20% Sept 1, 20% Dec 1, remainder March 1). LLCs/LPs: June 1. Penalty $200 plus 1.5%/month interest on tax and penalty; there is no proration on alternative entity taxes.
Corporations
true - all domestic non-exempt corporations pay franchise tax and file an annual report ($50 report fee) by March 1; foreign corporations file an annual report by June 30 ($125 fee) but pay no DE franchise tax
LLCs
true - flat annual tax due June 1, no annual report filing: $300 for the payment due 2026-06-01 (tax year 2025); $400 from the payment due 2027-06-01 (HB 400, first payable 2027-06-01)

The LLC minimum is not resolved as a number in the record (the annual-report figure already carries the entity-tax minimum - one obligation, counted once) - stated as a gap, not guessed.

This record is at review status provisionally reviewed: values render, citations are withheld until the review pass lands. How the gate works.

See the national picture and the corporation cost model.

Filing-office closures, 2026

Stored as a delta against the federal baseline: 4 days this state closes that the federal government does not, and 2 federal holidays its filing office works through.

Delaware 2026 closure delta
DateDayFiling office
2026-02-16Washington's Birthday (Presidents Day)OPEN - federal holiday not observed
2026-04-03Good FridayFiling office closed
2026-10-12Columbus DayOPEN - federal holiday not observed
2026-11-03Election DayFiling office closed
2026-11-05Return DayFiling office closed
2026-11-27Day After ThanksgivingFiling office closed
Provenance - Delaware 2026 closuresVerified

Citation withheld: this record did not clear the publication gate.

Source
dhr.delaware.gov/holidays/2026.shtml (opens the official source)
Retrieved
2026-07-29
Confidence
high
Review
verified

Good-standing status decoder

70 distinct status strings observed for Delaware: 6 mean in good standing, 50 mean not in good standing, and 14 are deliberately unresolved. How this decoder is derived and why it can never be marked verified.

Delaware observed status strings and their verdict
Observed status VerdictConfidence
(BLANK)Unresolved - do not automate on thismedium
2024, 2025, 2026 ARS DUEUnresolved - do not automate on thislow
2025 AND 2026 ARS DUEUnresolved - do not automate on thislow
ACTIVEIn good standinghigh
ACTIVE- NEEDS RA CHANGEIn good standinghigh
AR DELINQUENT, TAX DUENot in good standinghigh
AR DELINQUENT, TAX DUE, PPOB NON-COMPLIANTNot in good standinghigh
AR DELINQUENT, TAX PAIDNot in good standinghigh
AR DELINQUENT, TAX PAID, PPOB NON-COMPLIANTNot in good standinghigh
AR DELINQUENT/TAX DUENot in good standinghigh
AR DELIQUENT, TAX DUENot in good standinghigh
AR FILED, TAX DUENot in good standinghigh
AR FILED, TAX DUE, PPOB NON-COMPLIANTNot in good standinghigh
AR FILED/TAX DUENot in good standinghigh
BACKOUT INCORPORATIONUnresolved - do not automate on thislow
CANCELEDNot in good standinghigh
CANCELLED (FAILURE TO APPOINT R/A)Not in good standinghigh
CANCELLED (FAILURE TO APPOINT RA)Not in good standinghigh
CANCELLED (FAILURE TO PAY TAX)Not in good standinghigh
CANCELLED, FAILURE TO APPOINT RANot in good standinghigh
CANCELLED, FAILURE TO PAY TAXNot in good standinghigh
CANCELLED, FAILURE TO PAY TAXVOIDNot in good standinghigh
CANCELLED, FAILUVOIDE TO PAY TAXNot in good standinghigh
CEASE GOOD STANDINGNot in good standinghigh
CONVERTEDNot in good standingmedium
CONVERTED OUTNot in good standingmedium
DEFAULTNot in good standinghigh
DELINQUENTNot in good standinghigh
DISSOLVEDNot in good standinghigh
ENTITY IS INACTIVENot in good standinghigh
FILEDUnresolved - do not automate on thislow
FILED INUnresolved - do not automate on thislow
FILED IN <YEAR>Unresolved - do not automate on thismedium
FORFEITED (FAILURE TO APPOINT RA)Not in good standinghigh
FORFEITED, FAILURE TO APPOINT RANot in good standinghigh
GOD STANDINGIn good standinghigh
GOOD STANDINIn good standinghigh
GOOD STANDINGIn good standinghigh
GOOD STANDING - 2025 AR LATEIn good standinghigh
INACTIVENot in good standinghigh
INACTIVE/VOIDNot in good standinghigh
MERGE DISSOLVEDNot in good standinghigh
MERGEDNot in good standingmedium
MERGED OUTNot in good standingmedium
NON SOSUnresolved - do not automate on thismedium
NON-PPOB COMPLIANTUnresolved - do not automate on thislow
NOT FILEDUnresolved - do not automate on thismedium
NOT SOS FILEDUnresolved - do not automate on thislow
NOT YET FILEDUnresolved - do not automate on thismedium
PPOB NON-COMPLIANTNot in good standinghigh
RESIGNATION TO APPOINTMENTUnresolved - do not automate on thislow
REVOKEDNot in good standinghigh
REVOKED PRIOR TO ORDERING SERVICESNot in good standinghigh
SURRENDEREDNot in good standinghigh
UNKNOWNUnresolved - do not automate on thishigh
VOINot in good standinghigh
VOIDNot in good standinghigh
VOID (AR/TAX DELINQUENT)Not in good standinghigh
VOID, AR OR TAX DELINQUENTNot in good standinghigh
VOID, AR S OR TAX DELINQUENTNot in good standinghigh
VOID, AR'S OR TAX DELINQUENTNot in good standinghigh
VOID, NO RANot in good standinghigh
VOID, PPOB NON-COMPLIANTNot in good standinghigh
VOID, TAX DUE, PPOB NON-COMPLIANTNot in good standinghigh
VOID/NO RA APPOINTEDNot in good standinghigh
VOL. DISSOLVEDNot in good standinghigh
VOLUNTARILY CANCELLEDNot in good standinghigh
VOLUNTARILY DISSOLVEDNot in good standinghigh
VOUNTARILY CANCELLEDNot in good standinghigh
WITHDRAWNNot in good standinghigh

Restricted entity-name words

3 restricted entity-name word entries are recorded for Delaware, the rest requiring an agency's consent or licensure before the word may appear in a name.

Governing law: 8 Del. C. 102(a)(1) (corporate name); 8 Del. C. 395 (word 'trust'); 6 Del. C. 18-102 (LLC), 17-102 (LP), 15-108 (partnership).

Delaware restricted entity-name words
TreatmentWord or phrase AuthorityCitationStatus
Consent requiredcollege / university (degree-conferring names)Delaware Department of Education (approval endorsed on the certificate of incorporation before filing with the Secretary of State)8 Del. C. 125: 'the certificate of incorporation or an amendment thereof prior to its being filed in the office of the Secretary of State shall have endorsed thereon the approval of the Department of Education' (power to confer academic or honorary degrees); implemented by 14 DE Admin. Code 292 (Department approval required prior to an institution incorporating with the power to confer degrees, per 14 Del. C. 121(a)(16), 122(b) and 8 Del. C. 125)Verified
License requiredbank (or any variation thereof)must be a bank reporting to and under the supervision of the Delaware State Bank Commissioner, a subsidiary of a bank or savings association (FDIA definitions), or an entity regulated under the Bank Holding Company Act of 1956 or the Home Owners' Loan Act; Division of Corporations determines misleading-use cases8 Del. C. 102(a)(1)(iv) ('shall not contain the word "bank," or any variation thereof, except for the name of a bank reporting to and under the supervision of the State Bank Commissioner of this State...'); parallel text at 6 Del. C. 18-102(5) (LLC), 6 Del. C. 17-102 (LP), 6 Del. C. 15-108(d) (partnership)Verified
License requiredTrustDelaware State Bank Commissioner (corporation must report to and be under the Commissioner's supervision, or be regulated under the Bank Holding Company Act / Home Owners' Loan Act)8 Del. C. 102(a)(1)(iii) ('except as permitted by 395 of this title, shall not contain the word "trust"'); 8 Del. C. 395(b): 'no corporation of this State shall use the word "trust" as part of its name, except a corporation reporting to and under the supervision of the State Bank Commissioner of this State or a corporation regulated under the Bank Holding Company Act of 1956 ... or 10 of the Home Owners' Loan Act'Verified

Filing channels

● accepted · ○ not accepted · ? unknown or conditional (hover for the recorded condition). Channel data covers 54 jurisdictions (2026-08-15 wave). Source links render on verified rows only.

Contact the filing office

Verified against the agency's own contact page 2026-08-13 - office hours: 8:00am to 4:30pm, Monday thru Friday excluding State Holidays (live support 8:30am to 4:00pm). Source links render on verified rows only.

Reaching the filing office

Verified
Phone
(302) 739-3073 option 2 (General Information)
Email
[email protected]
Mailing address
Division of Corporations, PO Box 898, Dover, DE 19903
Courier / walk-in
Division of Corporations, John G. Townsend Bldg., 401 Federal Street, Suite 4, Dover, DE 19901

Option 2 is the entity-filings branch of the single division line (option 3 is franchise tax); [email protected] is the entity mailbox; PO Box 898 for mail, 401 Federal St Suite 4 for courier/expedited - the document filing service runs to 11:59 pm Mon-Thu for same-day cutoffs.

Purposed contact channels, Delaware
KindValueWhat it is forPurposeSource
phone(302) 739-3073 option 2General InformationBusiness filingssource (opens the official source)
phone(302) 739-3073 option 3Franchise TaxOthersource (opens the official source)
phone(302) 739-3073 option 4Uniform Commercial CodeUCCsource (opens the official source)
phone(302) 739-3073 option 5Service of ProcessOthersource (opens the official source)
email[email protected]Entity (corporate/business entity questions)Business filingssource (opens the official source)
email[email protected]Franchise Tax questionsOthersource (opens the official source)
email[email protected]UCC questionsUCCsource (opens the official source)
email[email protected]Technical Support (online systems)Othersource (opens the official source)
mailing_addressDivision of Corporations, PO Box 898, Dover, DE 19903Mailing addressBusiness filingssource (opens the official source)
courier_addressDivision of Corporations, John G. Townsend Bldg., 401 Federal Street, Suite 4, Dover, DE 19901Physical/courier addressBusiness filingssource (opens the official source)
mailing_addressDivision of Corporations, John G. Townsend Bldg., 401 Federal Street, Suite 4, Dover, DE 19901 (express); Division of Corporations, PO Box 898, Dover, DE 19903 (regular mail)Division of CorporationsUCCsource (opens the official source)

UCC records

Where to search Delaware's UCC (Article 9) financing statements, on what terms, and what the office charges to file one. Verified against the filing office's own pages 2026-09-11. UCC division contacts are listed with the other filing-office contacts above.

UCC records - DelawareVerified
Filing office
Delaware Department of State, Division of Corporations
Filing-office statute
6 Del. C. 9-501(a)(2): "the office of the Secretary of State" in all other cases (https://delcode.delaware.gov/title6/c009/sc05/index.html); 6 Del. C. 9-525 information request fee "$25 if the request is communicated in writing" / "$25 if the request is communicated by another medium authorized by filing-office rule"
Official search
no public search - authorized searchers only
Access
no public search - authorized searchers only
Search fees, as the office states them
Statute 6 Del. C. 9-525: information request (UCC-11) "$25 if the request is communicated in writing". Division fee page: "Expedited Fees - UCC 11: Next Day - $25.00 (no other expedited service available for UCC-11)"; "Plain Copies $10.00 for the first page, $2.00 for each additional page"; "Certified Copies $25.00 certification fee, $10.00 for the first page, $2.00 for each additional page per do
Filing images online
No public online images. Copies ordered through Authorized UCC Filers/Searchers at the copy fees above.
UCC program page
the office's UCC page (opens the official source)
Online filing
filing portal (opens the official source)
Filing a UCC-1, as the office states the fee
$70 flat when filed on the web; $125 for a 1 to 4 page document submitted through an Authorized UCC Filer, plus $2 per page over 4; plus $25 per debtor name when there are more than two debtor names; plus $20 if the financing statement is for a public finance or manufactured home transaction
Filing channels
online only - paper is not accepted (since 2015-12-01); e-UCC web application (icis.corp.delaware.gov/Ecorp/UCC.aspx) or UCC XML submitters; paper may only go through an Authorized UCC Filer who submits it electronically; the Division no longer accepts pap
Filing expedite
Expedited service for UCC-1 and UCC-3 filings, in addition to the filing fee: Next Day $100, Same Day $200, 2 Hour $500, 1 Hour $1,000
UCC-3 amendments, as the office states the fees
UCC-3 amendments, continuations, terminations and assignments carry the same fee as a UCC-1: $70 flat on the web, or $125 for 1 to 4 pages plus $2 per page over 4 through an Authorized UCC Filer
Effective for
5 years from filing - 6 Del. C. 9-515(a)
Bulk data
bulk data by quote only - Unpublished - by inquiry to the filing office only (Rule 108)

Source: the office's UCC page (opens the official source)

State business license

Whether Delaware requires a general state-level business license, and on what terms. A "None" is a verified finding cited to the agency's own pages, not a gap. Which of the state's filings ask for an industry code is in the next section.

State business license - DelawareVerified
General state license
Yes - Delaware business license (State of Delaware business license; general service license for activities not otherwise enumerated)
Who must hold it
Any person conducting a trade or business in Delaware (including Delaware-located entities doing business outside the state); a separate license for each separate business activity
Issuing agency
Delaware Department of Finance, Division of Revenue agency page (opens the official source)
Statute
30 Del. C. Part III (Occupational and Business Licenses and Taxes): ch. 21 General Provisions Concerning Licenses (§§ 2101-2126) and ch. 23 Cost of Occupational Licenses and Fees (§ 2301)
Initial fee
$75
Renewal fee
$75
Renewal cadence
annual - License expires December 31 each year (or December 31 of the third year for a 3-year license); renewal for the coming year due no later than December 31 of the preceding year; obtain at the time business commences (FAQ)
Penalty
Carrying on a licensable business without a license: liable for the license fees and a fine of not more than $3,000, or imprisonment of not more than 2 years, or both (30 Del. C. § 2119). Division of Revenue also assesses a $200 penalty for failure to obtain a business license if not self-disclosed (CRA instructions). Failure to display the license: fine up to $100 (§ 2109). Court of Chancery may
Exemptions
Nonprofit organizations exempt from federal income tax under IRC § 501 (§ 2301(p)); Employees, with respect to activities as an employee (§ 2301(e)(2)); partners acting solely as partners (§ 2301(e)(4)); Banks, insurance companies and licensed agents, public utilities, savings and loan associations and similar regulated financial institutions (§ 2301(o)); REMICs, registered investment-company stat
How to file
both filing portal (opens the official source)
Tax registration
the license is also the revenue-department registration
Revenue-department registration
required - Delaware Division of Revenue register (opens the official source)
Occupational licensing hub
https://dpr.delaware.gov/ (opens the official source)
Local layer
county and city licenses - Depending on where you are located in Delaware, your city and/or county may also require a city and/or county business license, in addition to a State of Delaware business license.

14 of 14 fields verified against the agency's own pages (2026-09-11). Sources: delcode.delaware.gov (opens the official source) · delcode.delaware.gov (opens the official source) · dpr.delaware.gov (opens the official source) · onestop.delaware.gov (opens the official source) · revenue.delaware.gov (opens the official source) · revenuefiles.delaware.gov (opens the official source)

Industry code on filings

Which of Delaware's business filings ask the filer for an industry classification, and in what form. "No industry information" is a positive finding cited to the form. Where the state uses its own category list and the list was captured, it is expandable below. The NAICS and SIC reference lists are on their own page.

Industry code on Delaware filings, 6 of 6 rows verified
FilingEntity scopeAsks forRequiredWhere on the formSource
Formationdomestic stock corporationno industry informationnot askedArticles First (name), Second (registered office/agent), Third (purpose - preprinted), Fourth (authorized shares/par), Fifth (incorporator), executionsource (opens the official source)
Formationdomestic LLCno industry informationnot askedItem 1 name; item 2 registered agent name/address; execution blocksource (opens the official source)
Annual reportdomestic corporations (LLC/LP/GP file no annual report, only the $300 annual tax)the state's own listmandatoryOnline Annual Franchise Tax Report (icis.corp.delaware.gov/ecorp) - 'Nature of Business' code field; Delaware code list at https://corp.delaware.gov/nsource (opens the official source)
State business licenseallthe state's own listmandatoryCRA Part A line '17 Fully Describe ALL Business Activities (MUST BE COMPLETED)'; Part C license application 'Business Code' (from the Detailsource (opens the official source)
Tax registrationallthe state's own listmandatorySame CRA as the business_license row: Part A line 17 'Fully Describe ALL Business Activities (MUST BE COMPLETED)'; Part B employment/withholding; Partsource (opens the official source)
Entity-tax returnall licensed businesses (gross receipts tax)the state's own listmandatoryGross receipts tax returns are filed per business license / business-category code; the rate and exclusion follow the category selected on the CRAsource (opens the official source)
Annual report - Nature of Business Codes and Descriptions ('Field Code' / 'Description'), 19 options
  1. 10 Aerospace and Defense
  2. 11 Agriculture
  3. 12 Food Industry
  4. 13 Healthcare
  5. 14 Holding Company
  6. 15 Insurance
  7. 16 Investment/Finance
  8. 17 Machinery
  9. 18 Manufacturing
  10. 19 Media
  11. 20 Petroleum Industry
  12. 21 Pharmaceutical Industry
  13. 22 Real estate
  14. 23 Research and Development
  15. 24 Retail
  16. 25 SPAC
  17. 26 Technology/Software
  18. 27 Telecommunications
  19. 99 Other - If selected, Enter Nature of Business in the Text box

Source: Delaware Division of Corporations, 'Nature of Business Codes and Descriptions' (table columns 'Field Code' / 'Description'; page published 2025-06-26, modified 2025-08-07 per page metadata); companion notice on 'Pay Taxes / File Annual Report' page: '** Important Notice: Nature of Business is now required on all Domestic Annual Reports. The nature of a business indicates what a company does to generate revenue. **' (opens the official source)

State business license - Detailed List of Division of Revenue Licenses and Tax Rates (Category / Business Group Code / Annual Fee / Additional Locations / Current Tax Rate / Returns Due, 74 options
  1. 101 Advertising Agency
  2. 105 Amusement Machine Owner
  3. 131 Amusement Machine Owner - Each machine (decal)
  4. 519 Auctioneer Non-Resident - each county
  5. 520 Auctioneer Resident
  6. 120 Broker
  7. 213 *Cigarette - *Wholesaler and/or Affixing Agent
  8. 214 *Cigarette - Wholesale business license also needed
  9. 201 *Cigarette - *Retail Permit (3 years)
  10. 212 *Cigarette - Vending machine decals - each machine
  11. 126 *Circus exhibitor
  12. 360 Commercial Feed Dealers
  13. 198 Commercial Lessors
  14. 331 Contractors
  15. 332 Contractors - Developers
  16. 335 Contractors - Non-residents (bonding requirements)
  17. 333 Contractors - Construction Transportation
  18. 026 Drayperson or Mover
  19. 708 Electric Use Tax
  20. 394 Farm Machinery Retailer
  21. 144 Finance or Small Loan Agency
  22. 374 Food Processors
  23. 704 Gas Use Tax
  24. 099 General Services
  25. 404 [1][8] Grocery Supermarkets
  26. 152 [2] Hotel -- per suite / per room
  27. 612 Lessee/Use of Tangible Personal Property
  28. 613 Lessee/Use of Tangible Personal Property - Motor vehicles
  29. 611 Lessee/Use of Tangible Personal Property - With retail license
  30. 602 Lessor of Tangible Personal Property
  31. 603 Lessor of Tangible Personal Property - Motor vehicles
  32. 356 Manufacturers
  33. 357 Manufacturers, Automobile
  34. 358 Manufacturers, Clean Energy Technology Device
  35. 045 Manufacturers Representative
  36. 161 [2] Motel - Per Room
  37. 450 [7] *Motor Vehicle Dealer
  38. 099 Occupational / Professional
  39. 108 *Outdoor Music Festival Promoter
  40. 174 Parking Lot or Garage Operator
  41. 387 Petroleum Dealers - [3][8] Retailer
  42. 368 Petroleum Dealers - [4] Wholesaler
  43. 007 Personal Services
  44. 178 Photographer - Resident
  45. 194 Photographer - *Transient - plus $25 per day
  46. 183 Private Detective (State Police approval required)
  47. 007 Professional Services
  48. 701 Public Utilities
  49. 707 Public Utilities - Cable Television and Satellite
  50. 709 Public Utilities - Telecommunications
  51. 708 Public Utilities - [5] Electric Utility
  52. 704 Public Utilities - Gas Utility
  53. 702 Public Utilities - [6] Telephone & Telegraph Wire Tax
  54. 581 Real Estate Broker
  55. 393 Restaurant Retailer
  56. 396 [8] Retailer - General
  57. 400 [8] Transient (registration and bonding required)
  58. 403 [8] Transient 10 days or less
  59. 406 [10] Retail - Tire Sales
  60. 186 Sales Representative
  61. 183 Security Guard Co. (State Police approval required)
  62. 100 Security Systems (State Police approval required)
  63. 189 Showperson
  64. 703 Steam, Gas and Electric
  65. 173 Taxicab or Bus Operator -- 1st vehicle / each
  66. 192 [2] Tourist Home -- per room (minimum 5 rooms)
  67. 193 Trailer Park -- each space
  68. 405 [8] Transient Nursery Retailer
  69. 056 Transportation Agent
  70. 097 Travel Agency
  71. 131 Machine Decals - Amusement Machine
  72. 399 Machine Decals - Vending Machine -- each machine
  73. 212 Machine Decals - Cigarette -- each machine
  74. 377 Wholesalers

Source: Delaware Division of Revenue, Combined Registration Application (CRA) Form and Instructions (instructions Rev. 3/2019; form pages Rev. 09/15), pages 6-7 'DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES' (columns: Category / Business Group Code / Annual Fee / Additional Locations / Current Tax Rate / Returns Due / Exclusion); Part A Line 17 'Business Activity - Fully describe the specific nature of your business.'; Part C Line 7-8 'License Activity / Description - Fully described the specific nature of your business and provide the business code (see previous page).' (opens the official source)

Entity-tax return - Gross receipts tax rate / exclusion by business category - the same 'Detailed List of Division of Revenue Licenses and Tax Rates' business codes selec, 57 options
  1. 101 Advertising Agency
  2. 105 Amusement Machine Owner
  3. 519 Auctioneer Non-Resident - each county
  4. 520 Auctioneer Resident
  5. 120 Broker
  6. 214 *Cigarette - Wholesale business license also needed
  7. 360 Commercial Feed Dealers
  8. 198 Commercial Lessors
  9. 331 Contractors
  10. 332 Contractors - Developers
  11. 335 Contractors - Non-residents (bonding requirements)
  12. 333 Contractors - Construction Transportation
  13. 026 Drayperson or Mover
  14. 708 Electric Use Tax
  15. 394 Farm Machinery Retailer
  16. 374 Food Processors
  17. 704 Gas Use Tax
  18. 099 General Services
  19. 404 [1][8] Grocery Supermarkets
  20. 152 [2] Hotel -- per suite / per room
  21. 613 Lessee/Use of Tangible Personal Property - Motor vehicles
  22. 611 Lessee/Use of Tangible Personal Property - With retail license
  23. 602 Lessor of Tangible Personal Property
  24. 603 Lessor of Tangible Personal Property - Motor vehicles
  25. 356 Manufacturers
  26. 357 Manufacturers, Automobile
  27. 358 Manufacturers, Clean Energy Technology Device
  28. 045 Manufacturers Representative
  29. 161 [2] Motel - Per Room
  30. 450 [7] *Motor Vehicle Dealer
  31. 099 Occupational / Professional
  32. 174 Parking Lot or Garage Operator
  33. 387 Petroleum Dealers - [3][8] Retailer
  34. 368 Petroleum Dealers - [4] Wholesaler
  35. 007 Personal Services
  36. 178 Photographer - Resident
  37. 194 Photographer - *Transient - plus $25 per day
  38. 183 Private Detective (State Police approval required)
  39. 007 Professional Services
  40. 701 Public Utilities
  41. 707 Public Utilities - Cable Television and Satellite
  42. 709 Public Utilities - Telecommunications
  43. 708 Public Utilities - [5] Electric Utility
  44. 704 Public Utilities - Gas Utility
  45. 702 Public Utilities - [6] Telephone & Telegraph Wire Tax
  46. 581 Real Estate Broker
  47. 393 Restaurant Retailer
  48. 396 [8] Retailer - General
  49. 400 [8] Transient (registration and bonding required)
  50. 403 [8] Transient 10 days or less
  51. 406 [10] Retail - Tire Sales
  52. 183 Security Guard Co. (State Police approval required)
  53. 100 Security Systems (State Police approval required)
  54. 703 Steam, Gas and Electric
  55. 192 [2] Tourist Home -- per room (minimum 5 rooms)
  56. 405 [8] Transient Nursery Retailer
  57. 377 Wholesalers

Source: Delaware Division of Revenue, CRA Form and Instructions (Rev. 3/2019), pages 6-7 'DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES' (Current Tax Rate / Returns Due / Exclusion columns); Gross Receipts Tax FAQs ('Gross receipts tax rates currently range from .0945% to 1.9914% or a variable tax rate on Petroleum Products which may be as high as 2.4218%, depending on the business activity ... most businesses are entitled to an exclusion, which varies depending on the business activity conducted.') (opens the official source)

Tax registration - Same list as DE business_license: 'Detailed List of Division of Revenue Licenses and Tax Rates' business codes, entered on the Combined Registration A, 74 options
  1. 101 Advertising Agency
  2. 105 Amusement Machine Owner
  3. 131 Amusement Machine Owner - Each machine (decal)
  4. 519 Auctioneer Non-Resident - each county
  5. 520 Auctioneer Resident
  6. 120 Broker
  7. 213 *Cigarette - *Wholesaler and/or Affixing Agent
  8. 214 *Cigarette - Wholesale business license also needed
  9. 201 *Cigarette - *Retail Permit (3 years)
  10. 212 *Cigarette - Vending machine decals - each machine
  11. 126 *Circus exhibitor
  12. 360 Commercial Feed Dealers
  13. 198 Commercial Lessors
  14. 331 Contractors
  15. 332 Contractors - Developers
  16. 335 Contractors - Non-residents (bonding requirements)
  17. 333 Contractors - Construction Transportation
  18. 026 Drayperson or Mover
  19. 708 Electric Use Tax
  20. 394 Farm Machinery Retailer
  21. 144 Finance or Small Loan Agency
  22. 374 Food Processors
  23. 704 Gas Use Tax
  24. 099 General Services
  25. 404 [1][8] Grocery Supermarkets
  26. 152 [2] Hotel -- per suite / per room
  27. 612 Lessee/Use of Tangible Personal Property
  28. 613 Lessee/Use of Tangible Personal Property - Motor vehicles
  29. 611 Lessee/Use of Tangible Personal Property - With retail license
  30. 602 Lessor of Tangible Personal Property
  31. 603 Lessor of Tangible Personal Property - Motor vehicles
  32. 356 Manufacturers
  33. 357 Manufacturers, Automobile
  34. 358 Manufacturers, Clean Energy Technology Device
  35. 045 Manufacturers Representative
  36. 161 [2] Motel - Per Room
  37. 450 [7] *Motor Vehicle Dealer
  38. 099 Occupational / Professional
  39. 108 *Outdoor Music Festival Promoter
  40. 174 Parking Lot or Garage Operator
  41. 387 Petroleum Dealers - [3][8] Retailer
  42. 368 Petroleum Dealers - [4] Wholesaler
  43. 007 Personal Services
  44. 178 Photographer - Resident
  45. 194 Photographer - *Transient - plus $25 per day
  46. 183 Private Detective (State Police approval required)
  47. 007 Professional Services
  48. 701 Public Utilities
  49. 707 Public Utilities - Cable Television and Satellite
  50. 709 Public Utilities - Telecommunications
  51. 708 Public Utilities - [5] Electric Utility
  52. 704 Public Utilities - Gas Utility
  53. 702 Public Utilities - [6] Telephone & Telegraph Wire Tax
  54. 581 Real Estate Broker
  55. 393 Restaurant Retailer
  56. 396 [8] Retailer - General
  57. 400 [8] Transient (registration and bonding required)
  58. 403 [8] Transient 10 days or less
  59. 406 [10] Retail - Tire Sales
  60. 186 Sales Representative
  61. 183 Security Guard Co. (State Police approval required)
  62. 100 Security Systems (State Police approval required)
  63. 189 Showperson
  64. 703 Steam, Gas and Electric
  65. 173 Taxicab or Bus Operator -- 1st vehicle / each
  66. 192 [2] Tourist Home -- per room (minimum 5 rooms)
  67. 193 Trailer Park -- each space
  68. 405 [8] Transient Nursery Retailer
  69. 056 Transportation Agent
  70. 097 Travel Agency
  71. 131 Machine Decals - Amusement Machine
  72. 399 Machine Decals - Vending Machine -- each machine
  73. 212 Machine Decals - Cigarette -- each machine
  74. 377 Wholesalers

Source: Delaware Division of Revenue, Combined Registration Application (CRA) Form and Instructions (Rev. 3/2019; form pages Rev. 09/15) - single combined registration for business license, withholding and gross receipts; Part A Line 17 'Business Activity'; Part C business code from pages 6-7 'DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES' (opens the official source)

Counties

Delaware has 3 county-equivalents: 3 countyies. Names and codes are the U.S. Census Bureau's (2020 national county codes); county seats and official sites are not yet published here.

All 3 county-equivalents
Delaware county-equivalents
NameTypeFIPSNote
Kent Countycounty10001
New Castle Countycounty10003
Sussex Countycounty10005

Other records held

Other records held for Delaware
RecordValueStatus
State trademark registration$25 per class, 10 year term, $25 renewalPending review
Change of registered agent$50Pending review
Who must be named in public filingsLLC: near-total privacy - the certificate of formation requires only the LLC name and registered office/agent (6 Del. C. 18-201(a)); members/managers are NOT required on the public record, and there is NO annual report (flat tax only), so nothing is forced onto the record annually. CORP: the certificate of incorporatioPending review

These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.

The record itself

What backs this page
ArtefactHeld
Official statute files in the verification corpus 11 files, retrieved 2026-07-07
Monitored sources 8 sources under scheduled recheck
Official URLs on file 14 agency URL slots populated of 20 possible
Datasets held see the coverage matrix

Cite this page

Cite the page for the compilation and its verification record; for the underlying fact, cite the official source shown on its row. Formats:

incFACTS, "Delaware business-filing facts - fees, statutes, DBA, closures, status," FACTS repository v0.10.08 (data as of 2026-09-21), https://www.incfacts.com/delaware/ (accessed 2026-09-21).
incFACTS, Delaware business-filing facts - fees, statutes, DBA, closures, status, https://www.incfacts.com/delaware/ (last visited 2026-09-21).
@misc{incfacts_delaware_2026,
  author = {incFACTS (FACTS repository)},
  title = {Delaware business-filing facts - fees, statutes, DBA, closures, status},
  year = {2026},
  url = {https://www.incfacts.com/delaware/},
  note = {v0.10.08, data as of 2026-09-21, accessed 2026-09-21}
}

How to cite incFACTS · The accessed date is today's; the version and data-as-of date identify what you relied on.