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Delaware One Stop: File Delaware State Taxes
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class="menu-item" href="/Start_FEIN">Get a Federal Employer Identification Number</a></li> </ul> </li> <li class="menubar-item menubar-item--operate"> <a class="menubar-item__heading" href="#">Operate</a> <ul class="menu"> <li><a class="menu-item" href="/Operate_Register">Register and License Your Business</a></li> <li><a class="menu-item" href="/Operate_Witholding">Register as a Withholding Agent Only</a></li> <li><a class="menu-item" href="/Prepare_Register">Register an Out-of-State Business</a></li> <li><a class="menu-item" href="/Operate_Contractors">Apply for Contractor Registration Certificate</a></li> <li><a class="menu-item" href="/Operate_Training_Program">Make your payment(s) to the Apprenticeship and Training Fund</a></li> <li><a class="menu-item" href="/Operate_File">File Delaware State Tax</a></li> </ul> </li> <li class="menubar-item menubar-item--grow"> <a class="menubar-item__heading" href="#">Grow</a> <ul class="menu"> <li><a class="menu-item" href="/Operate_Renew">Add, Renew, or Modify Business Licenses</a></li> <li><a class="menu-item" href="/Grow_Hire">Report Hiring Employees</a></li> </ul> </li> <li class="menubar-item menubar-item--help"> <a class="menubar-item__heading" href="#">Get Help</a> <ul class="menu"> <li><a class="menu-item" href="/Help_FAQ">Frequently Asked Questions</a></li> <li><a class="menu-item" href="/Help_Contact">Contact</a></li> <li><a class="menu-item" href="/Help_Glossary">Glossary</a></li> <li><a class="menu-item" href="/Help_Forms">Forms</a></li> </ul> </li> </ul> <ul class="menubar menubar--account-actions"> <li class="menubar-item menubar-item--dashboard"> <a class="btn btn--small btn--ghost" href="/Start_Account">Create an Account</a> </li> <li class="menubar-item menubar-item--signin"> <a class="btn btn--small btn--link" href="/Account_SignIn">Sign In</a> </li> </ul> </div> </div> </nav> </header></span> <form id="j_id0:OnestopSiteTemplate:j_id31" name="j_id0:OnestopSiteTemplate:j_id31" method="post" action="/Operate_File" enctype="application/x-www-form-urlencoded"> <input type="hidden" name="j_id0:OnestopSiteTemplate:j_id31" value="j_id0:OnestopSiteTemplate:j_id31" /> <main class="site-main" role="main"> <div class="page-container"> <div class="breadcrumb"> <div class="page-container"> <div class="breadcrumb-content"><a href="/">Home</a> <i class="fal fa-angle-right"></i> Operate <i class="fal fa-angle-right"></i> </div> </div> </div> <h1>File Delaware state taxes</h1> <script> (function () { document.getElementsByClassName('menubar')[0].className += ' menubar--operate'; })(); </script> <div class="content"> <p class="lead">Businesses that <strong>operate</strong> in Delaware must pay taxes to the state. (Businesses that are incorporated in Delaware but do not operate here have different tax obligations).</p> <h2 class="h4">Which Delaware state taxes does my business have to pay?</h2> <ul class="list"> <li>Businesses that <strong>operate</strong> in Delaware must be licensed by the Division of Revenue and pay gross receipts tax.</li> <li>Businesses that are <strong>incorporated</strong> in Delaware must pay an annual franchise tax to the Division of Corporations.</li> <li>Businesses <strong>operating</strong> AND <strong>incorporated</strong> in Delaware must pay gross receipts, franchise and corporate income tax.</li> <li>Businesses with <strong>employees who work</strong> in Delaware must pay withholding tax and unemployment insurance tax.</li> <li>Delaware does not have a sales tax.</li> </ul> <h2 class="h4">Are there any other taxes I should know about?</h2> <h3 class="h5">Delaware Division of Revenue business license holders</h3> <p>For businesses that <strong>operate</strong> in Delaware</p> <ul class="list"> <li><a class="link-external" href="//revenue.delaware.gov/services/Business_Tax/Step4.shtml">Gross receipts tax</a> (due either monthly or quarterly, depending on the business' total gross receipts)</li> <li>Certain industries <strong>operating</strong> in Delaware also have other tax obligations to the Division of Revenue: <ul class="list"> <li>Alcoholic Beverages</li> <li>Contractors</li> <li>Manufactured Homes</li> <li>Nursing Homes/Facilities</li> <li>Petroleum Wholesale</li> </ul> </li> </ul> <h3 class="h5">Legal Entities that operate in Delaware</h3> <ul class="list"> <li> Domestic Corporations must file an annual report and pay Franchise Tax annually by March 1st. <ul class="list"> <li>For stock corporations, the amount due is based on authorized shares.</li> </ul> </li> <li>Foreign Corporations, file an annual report only, due June 30th each year.</li> <li>Domestic and Foreign LLCs, pay an annual tax due on June 1st of each year. They currently do not file an annual report and the tax is a flat amount.</li> <li>Delaware incorporated businesses who operate in Delaware pay the Division of Revenue <a class="link-external" href="http://revenue.delaware.gov/services/Business_Tax/FilingCIT.shtml">Corporate Income Tax</a> (due when filing annual taxes).</li> </ul> <h3 class="h5">Delaware Employers</h3> <p>For businesses with one or more employees in Delaware</p> <ul class="list"> <li><a class="link-external" href="//revenue.delaware.gov/services/Business_Tax/Step5.shtml">Withholding taxes</a> (due throughout the year), paid to the Division of Revenue </li> <li><a class="link-external" href="//ui.delawareworks.com/employer-services.php">Unemployment insurance tax</a> paid to the Division of Unemployment Insurance </li> </ul> <h3 class="h5">Federal Tax Information</h3> <ul class="list"> <li>Internal Revenue Service (IRS): <a class="link-external" href="//www.irs.gov/businesses/small-businesses-self-employed">Small Business and Self-Employed Tax Center</a></li> <li>U.S. Small Business Administration: <a class="link-external" href="//www.sba.gov/starting-business/filing-paying-taxes">Filing and Paying Taxes</a></li> <li>Understand <a class="link-external" href="//www.irs.gov/businesses/small-businesses-self-employed/employment-taxes-2">employment taxes</a></li> </ul> <h3 class="h5"><strong>City, County, and Town Tax Information</strong></h3> <ul class="list"> <li>Businesses that operate in certain city or county limits may also have local tax requirements. Please check with the city, county, or town that you are operating in.</li> </ul> </div> <div class="sidebar"> <div class="alert alert--info"> <header> <h4 class="alert__heading"> Tips </h4> </header> <div class="alert__content"> <p><strong>Businesses Operating in Delaware have the following State Taxes:</strong></p> <p>Delaware Division of Revenue Business License Holders <i class="fa fa-long-arrow-right"></i> Gross Receipts Tax, and other obligations dependent upon business activity.</p> <p>Delaware Legal Entities (those incorporated and operating in Delaware) <i class="fa fa-long-arrow-right"></i> Franchise Tax and Annual Reports (paid to the Division of Corporations), and Corporate Income Tax (paid to the Division of Revenue).</p> <p>Delaware Employers <i class="fa fa-long-arrow-right"></i> Withholding Tax, Unemployment Insurance Tax.</p> <p>Federal Taxes and County/Local Taxes are separate.</p> </div> </div> </div> </div> </main><div 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