Here's what you need in Delaware
Official state business portal: Delaware One Stop. Delaware One Stop is the state's online portal to register your business, get and renew your business license, register trade names and report new hires.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| General state business licenseDelaware Business License. Every person or company doing business in Delaware needs a state business license from the Division of Revenue, with a separate license for each business activity. Some towns and counties also require their own license. | Delaware Division of Revenue | Usually $75 a year for the first location | Applyat onestop.delaware.govSource | Nov 7, 2026 |
| Form an LLCCertificate of Formation. File a Certificate of Formation with the Delaware Division of Corporations. LLCs also pay a yearly state tax after they are formed. | Delaware Division of Corporations | $110 filing fee | Applyat corp.delaware.govSource | Nov 7, 2026 |
| Business name (DBA)Trade Name (DBA) Registration. Since February 2, 2026, trade names are registered at the state level with the Division of Revenue through Delaware One Stop, not with the Superior Court. You need a valid Delaware business license to register one. | Delaware Division of Revenue | $25 one-time fee per trade name | Source | Nov 7, 2026 |
| Sales tax permitNo state sales tax. Delaware has no state or local sales tax, so there is no sales tax permit. Businesses instead pay a gross receipts tax and need a business license. | Delaware Division of Revenue | Not needed | Source | Nov 7, 2026 |
| Unemployment insurance (once you hire)Unemployment insurance employer registration (Form UC-1). When you hire one or more employees, register as an employer with the Division of Unemployment Insurance by filing Form UC-1 on Delaware One Stop. You then file quarterly tax and payroll reports. | Delaware Department of Labor, Division of Unemployment Insurance | You pay tax on wages | Source | Nov 7, 2026 |
| Federal tax ID (EIN)Employer Identification Number (EIN). You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. | Internal Revenue Service (IRS) | Free | Applyat irs.govSource | Nov 7, 2026 |
Costs after you start
What an LLC in Delaware pays or files after it is formed.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| No annual report for LLCsDelaware LLCs do not file an annual report. They only pay the yearly LLC tax. | Delaware Division of Corporations | Not needed | Applyat corp.delaware.govSource | Nov 7, 2026 |
| Annual LLC TaxEvery LLC formed or registered in Delaware pays a yearly tax, due on or before June 1 for the year before. A penalty and interest apply if it is paid late. | Delaware Division of Corporations | $400 a year | Applyat corp.delaware.govSource | Nov 7, 2026 |
Licenses by type of business
State level licenses. Your city or county may add its own permits.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Hair salon, barber shop or nail salonCosmetology/Barbering Establishment or Shop License. Barber shops and cosmetology salons need a Cosmetology/Barbering Establishment or Shop license from the Delaware Board of Cosmetology and Barbering. Apply online through DELPROS. | Delaware Board of Cosmetology and Barbering (Division of Professional Regulation) | $142 application fee | Applyat dpr.delaware.govSource | Nov 7, 2026 |
| Child care in your homeFamily Child Care Home License. Family child care homes must be licensed by the Office of Child Care Licensing in the Department of Education before they start. Ask the office how many children you may care for and what the license costs. | Delaware Office of Child Care Licensing (Department of Education) | Fee not published.Ask the agency | Source | Nov 7, 2026 |
| Selling alcohol (bar or restaurant)On-premises liquor license. Bars and restaurants get a liquor license from the Office of the Alcoholic Beverage Control Commissioner. Most licenses last two years, and the fee depends on the license type. | Delaware Office of the Alcoholic Beverage Control Commissioner (OABCC) | Depends on the license type (restaurant $1,000 for 2 years plus a $1,000 application fee) | Applyat oabcc.delaware.govSource | Nov 7, 2026 |
| General contractorContractor Registration Certificate. Businesses that perform construction services must register with the Department of Labor before work begins, in addition to getting a Delaware business license. Apply on Delaware One Stop. | Delaware Department of Labor, Office of Contractor Registration | $200 for 1 year (private work); $300 public, $500 both | Source | Nov 7, 2026 |
| Selling homemade food (cottage food)On-Farm Home Processing (farm families). Delaware's option here is the On-Farm Home Processing program, which is only for farm families. They may make foods that do not need refrigeration in their on-farm home kitchen and sell them on the farm, at a roadside stand or at farmers markets recognized by the Department, after training, a written test, a kitchen inspection and a yearly permit. | Delaware Department of Agriculture, Food Products Inspection | Fee not published.Ask the agency | Source | Nov 7, 2026 |
What is different in Delaware
- Delaware is one of 6 places in our data with a general state business license: Delaware Business License.
- Delaware is one of 5 states with no state sales tax, so there is no state sales tax permit. Delaware has no state or local sales tax, so there is no sales tax permit. Businesses instead pay a gross receipts tax and need a business license.
- At $110, the LLC filing fee is near the middle: 28 of 49 verified states charge less and 19 charge more.
- Business names (DBAs) are filed with the state, at the Delaware Division of Revenue. At $25, the state DBA fee is near the middle: 13 of 33 verified states charge less and 12 charge more.
- At $142, the salon or shop license fee is near the middle: 19 of 36 verified states charge less and 15 charge more.
- Annual LLC Tax: $400 a year. Every LLC formed or registered in Delaware pays a yearly tax, due on or before June 1 for the year before. A penalty and interest apply if it is paid late.
Steps to start a business in Delaware
Pick a structure and register it
Sole owners can start under their own name. To form an LLC, file the Certificate of Formation with the Delaware Division of Corporations ($110).
Get a free EIN
Apply on irs.gov. You need it to hire, and banks usually ask for it. Never pay a website for an EIN.
Register your business name
If you trade under a name that is not your legal name, file a DBA with the Delaware Division of Revenue.
No state sales tax permit
Delaware has no state sales tax. Ask your city or county about any local tax.
Get the state business license
Delaware Business License, from the Delaware Division of Revenue.
Get a state license for your type of business
Salons, child care, alcohol, building work and home food each have their own state rules. See the table above.
Check city and county permits
Ask about a local business license, zoning, health and building permits before you sign a lease.
Register as an employer when you hire
Open a state unemployment insurance tax account with the Delaware Department of Labor, Division of Unemployment Insurance.
City and county permits
Cities and countys in Delaware can require their own business license, zoning approval, health permit or building permit. Rules change from place to place, so ask your city hall and county clerk before you sign a lease. Home businesses often need a home occupation permit.
Questions about business licenses in Delaware
Do I need a business license in Delaware?
Yes. Every person or company doing business in Delaware needs a state business license from the Division of Revenue, with a separate license for each business activity. Some towns and counties also require their own license. The official fee is Usually $75 a year for the first location.
How much is a business license in Delaware?
The Delaware Business License costs Usually $75 a year for the first location. Your city or county may charge for its own license too.
How much is an LLC in Delaware?
The Delaware Division of Corporations charges $110 filing fee to file the Certificate of Formation. File a Certificate of Formation with the Delaware Division of Corporations. LLCs also pay a yearly state tax after they are formed.
How much does an LLC cost per year in Delaware?
No annual report for LLCs: Delaware LLCs do not file an annual report. They only pay the yearly LLC tax. Annual LLC Tax: $400 a year. Every LLC formed or registered in Delaware pays a yearly tax, due on or before June 1 for the year before. A penalty and interest apply if it is paid late.
Does an LLC need a business license in Delaware?
Yes, if your type of business or your location requires one. Forming an LLC only registers your company with the state; it is not a license. An LLC in Delaware still needs any state license for its type of business and any local business license from its city or county.
Do I need a sales tax permit in Delaware?
No. Delaware has no state or local sales tax, so there is no sales tax permit. Businesses instead pay a gross receipts tax and need a business license.
How much is a DBA in Delaware?
Since February 2, 2026, trade names are registered at the state level with the Division of Revenue through Delaware One Stop, not with the Superior Court. You need a valid Delaware business license to register one. Official fee: $25 one-time fee per trade name.
Can I sell homemade food from home in Delaware?
Delaware's option here is the On-Farm Home Processing program, which is only for farm families. They may make foods that do not need refrigeration in their on-farm home kitchen and sell them on the farm, at a roadside stand or at farmers markets recognized by the Department, after training, a written test, a kitchen inspection and a yearly permit.
Do contractors need a state license in Delaware?
Businesses that perform construction services must register with the Department of Labor before work begins, in addition to getting a Delaware business license. Apply on Delaware One Stop. Official fee: $200 for 1 year (private work); $300 public, $500 both.
Do I need an EIN?
You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. It is free: never pay a website for an EIN.
Sources
Every fact on this page comes from an official government page, checked on the date shown. Facts we could not confirm are marked Not yet verified and show no number. How we check.
- General state business license Delaware Division of Revenue Checked Nov 7, 2026
- Form an LLC Delaware Division of Corporations Checked Nov 7, 2026
- Business name (DBA) Delaware Division of Revenue Checked Nov 7, 2026
- Sales tax permit Delaware Division of Revenue Checked Nov 7, 2026
- Unemployment insurance (once you hire) Delaware Department of Labor, Division of Unemployment Insurance Checked Nov 7, 2026
- Official business portal State of Delaware Checked Nov 7, 2026
- Hair salon, barber shop or nail salon Delaware Board of Cosmetology and Barbering (Division of Professional Regulation) Checked Nov 7, 2026
- Child care in your home Delaware Office of Child Care Licensing (Department of Education) Checked Nov 7, 2026
- Selling alcohol (bar or restaurant) Delaware Office of the Alcoholic Beverage Control Commissioner (OABCC) Checked Nov 7, 2026
- General contractor Delaware Department of Labor, Office of Contractor Registration Checked Nov 7, 2026
- Selling homemade food (cottage food) Delaware Department of Agriculture, Food Products Inspection Checked Nov 7, 2026
- No annual report for LLCs Delaware Division of Corporations Checked Nov 7, 2026
- Federal tax ID (EIN) Internal Revenue Service (IRS) Checked Nov 7, 2026