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Delaware · 16 statewide requirements covered

Business licences and permits in Delaware

Delaware charges no sales tax at all — sellers instead pay a gross receipts tax through the same $75 business licence that famously has nothing to do with its incorporation industry. An LLC's yearly tax is a flat $300; a corporation instead files a report and computes a franchise tax two different ways.

What applies everywhere in Delaware

16 requirements are set by Delaware itself and apply whichever city you open in. Local permits sit on top of them.

Requirements set by Delaware that apply in every jurisdiction in the state, with the issuing agency, the published fee and the date each was last checked against its source
Annual Report and Franchise TaxDelaware Department of State, Division of Corporations$200–$450 a year — a $50 report fee ($25 if exempt) plus a franchise tax of at least $175 by the authorized-shares method or $400 by the assumed-par-value method, capped at $200,000Only in some cases2026-09-04
Auto Body Shop Air Quality PermitDelaware Department of Natural Resources and Environmental Control, Division of Air QualityA $90 permit processing fee plus a $165 advertising fee to open (two published components that together total $255, though the agency's own summary figure elsewhere states $380 — that mismatch is unresolved and both figures are reported rather than one asserted); $125 a year afterward to keep operating.Only in some cases2026-09-04
Auto Repair Shop Licence (no dedicated state licence for general mechanical repair)Delaware Division of RevenueNo feeOnly in some cases2026-09-04
Business LicenceDelaware Division of Revenue$75 a year for most classifications, $90 for general retailers; each additional location adds $25 or $40To every business2026-09-04
Certificate of Formation (LLC)Delaware Department of State, Division of Corporations$110 one-time filingOnly in some cases2026-09-04
Certificate of IncorporationDelaware Department of State, Division of Corporations$109 minimum one-time filing; rises with a larger authorized-share structureOnly in some cases2026-09-04
Certified Food Protection ManagerDelaware Division of Public Health, Office of Food ProtectionNo feeTo every business2026-09-04
Child Care LicenceDelaware Department of Education, Office of Child Care LicensingNo feeTo every business2026-09-04
Contractor Business LicenceDelaware Division of Revenue$75 a year, the same base rate as the general business licence, taxed further on gross receipts at 0.6472%To every business2026-09-04
Cosmetology or Barbering Establishment LicenceDelaware Board of Cosmetology and Barbering, Division of Professional Regulation$142 to open or renewTo every business2026-09-04
Electrician LicenceDelaware Board of Electrical Examiners, Division of Professional Regulation$42–$203 by classification — Master $203, Limited $127, Journeyperson or Residential $105, Apprentice $100, Homeowner Permit $42Only in some cases2026-09-04
Food Establishment PermitDelaware Division of Public Health, Office of Food Protection$100 a year for a public eating place; ice manufacturers, food processors and vending machine locations pay $30To every business2026-09-04
LLC Annual TaxDelaware Department of State, Division of Corporations$300 a year, flatOnly in some cases2026-09-04
Plumbing or HVACR LicenceDelaware Board of Plumbing, Heating, Ventilation, Air Conditioning and Refrigeration Examiners$173 for a Master Plumber or Master HVACR licenceOnly in some cases2026-09-04
Sales Tax Permit (not required by Delaware)Delaware Division of RevenueNo feeOnly in some cases2026-09-04
Veterinary Facility Permit (not required by Delaware)Delaware Board of Veterinary Medicine, Division of Professional RegulationNo feeOnly in some cases2026-09-04

Which Delaware city are you opening in?

We do not yet publish a Delaware city. The statewide requirements above are verified as far as they go, but a city or county adds its own — a local business tax receipt, a food permit, a building sign-off — and we will not guess at those. The jurisdictions we do cover are listed in full.

Is there a single Delaware business licence?

No. Delaware has no single licence that covers every business. What you need depends on your industry, your city and your county, and most of the obligations that matter are issued locally rather than at state level.

The state-level registrations that do apply to nearly everyone are tax accounts rather than licences — which is why they are easy to miss.

Who issues permits in Delaware?

By industry

Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.