Operating in Delaware in 2026 requires understanding the dual-deadline system and the new DBA modernization. States Business Consulting ensures your First State entity remains the global standard for compliance from Wilmington to Dover.
I. First State Entity & Tax Setup
Entity Formation (SOS)
Formalize your LLC ($90) or Corporation ($89 minimum) via the Division of Corporations. Delaware remains the premier jurisdiction for sophisticated corporate governance and legal protections under the Court of Chancery.
DE Division of CorporationsDelaware One Stop (DOR)
Register for your Delaware Business License ($75 for standard retail/service). As of February 2, 2026, all Trade Name (DBA) registrations must be filed here rather than through the county courts.
Delaware One Stop PortalGross Receipts Tax
Delaware does not have a state sales tax. Instead, businesses pay a Gross Receipts Tax on the total amount of goods sold or services rendered, with rates varying by business activity (typically 0.1% to 2%).
Gross Receipts Tax GuideII. 2026 Compliance & Fiscal Mandates
Franchise Tax Deadlines
Corporations: Annual Report & Franchise Tax due March 1, 2026 ($200 penalty for late filing).
LLCs/Partnerships: Annual Tax of $300 due June 1, 2026 ($200 penalty for late filing).
2026 Critical Mandates
- Min Wage: $15.00/hour
- UI Wage Base: $14,500
- New: Mandatory Digital DBAs
- FinCEN Beneficial Ownership (BOI)
III. Workforce & Employer Systems
Employer standards are managed by the Delaware Department of Labor (DOL):
Unemployment Tax (UI)
Employers must register for UI tax via the DOL. For 2026, the taxable wage base is $14,500. New employers are typically assigned a rate of 1.1% or higher based on industry classification.
DE DOL UI ServicesWorkers' Comp (DII)
Mandatory for all employers with one or more employees (even if part-time). Delaware requires coverage to be secured through private insurance carriers licensed by the Department of Insurance.
Industrial Accident BoardDelaware New Hire Reporting
All Delaware employers must report new or rehired employees within 20 days of the start date to the Delaware New Hire Reporting Center to support child support and fraud prevention.
DE New Hire Registry