Delaware compliance resource portal

Delaware compliance for business owners and LLC founders involves several key areas. First, for official filing and formation, corporations, LLCs, Limited Partnerships, and Statutory Trusts must file with the Delaware Division of Corporations.

Every business entity is required to maintain a Registered Agent with a physical street address in Delaware. Name reservation is optional for 120 days for a $75 fee.

Certified copies and Certificates of Status (Good Standing) are also available. For annual filings, domestic corporations must file an Annual Report and pay Franchise Tax by March 1st each year, with a $50 filing fee for non-exempt corporations.

Minimum franchise tax is $175 (Authorized Shares) or $400 (Assumed Par Value Capital), with a maximum of $200,000, or $250,000 for Large Corporate Filers. Estimated taxes are due quarterly for those owing $5,000 or more.

Late Annual Reports incur a $200 penalty plus 1.5% interest per month. Limited Partnerships, LLCs, and General Partnerships do not file an Annual Report but pay an annual tax of $300 due June 1st, with a $200 penalty plus 1.5% interest per month for late payment.

Foreign corporations have an Annual Report due by June 30th with a $125 filing fee and penalty. Electronic filing is mandated for domestic corporations.

The Delaware One Stop portal (onestop.delaware.gov) is the central hub for business license registration and renewal, linking to Division of Revenue resources. The Division of Revenue handles gross receipts tax rates, business tax forms, withholding tax, and employer registration.

DBA registration will migrate to the Division of Revenue/One Stop in 2026. Employers must register with the Delaware Division of Unemployment Insurance and Division of Workers’ Compensation and withhold state taxes if employees work in Delaware.

A critical update regarding the Corporate Transparency Act (CTA) and Beneficial Ownership Information (BOI) from FinCEN (as of March–April 2025) states that most U.S.-formed Delaware entities (domestic corporations and LLCs) are now exempt from BOI reporting.

The revised definition of 'reporting company' covers only entities formed under foreign law that have registered to do business in a U.S. state. Foreign entities that qualify under this revised definition may still need to report under new deadlines.

It is important to note that BOI/CTA regulations are dynamic, and businesses should consult FinCEN guidance and their advisors. Non-compliance with annual taxes or franchise tax can lead to penalties, interest, void/forfeiture status, and loss of good standing, impacting asset protection and the ability to transact business.

Practical content for a resource portal should include a quick-start checklist for new entities, an annual compliance calendar, fees and common filing links, a BOI/CTA alert box, practical templates, and a troubleshooting section for reinstatement and contact points.

Delaware compliance for business owners and LLC founders involves several key areas. First, for official filing and formation, corporations, LLCs, Limited Partnerships, and Statutory Trusts must file with the Delaware Division of Corporations.

Every business entity is required to maintain a Registered Agent with a physical street address in Delaware. Name reservation is optional for 120 days for a $75 fee.

Certified copies and Certificates of Status (Good Standing) are also available. For annual filings, domestic corporations must file an Annual Report and pay Franchise Tax by March 1st each year, with a $50 filing fee for non-exempt corporations.

Minimum franchise tax is $175 (Authorized Shares) or $400 (Assumed Par Value Capital), with a maximum of $200,000, or $250,000 for Large Corporate Filers. Estimated taxes are due quarterly for those owing $5,000 or more.

Late Annual Reports incur a $200 penalty plus 1.5% interest per month. Limited Partnerships, LLCs, and General Partnerships do not file an Annual Report but pay an annual tax of $300 due June 1st, with a $200 penalty plus 1.5% interest per month for late payment.

Foreign corporations have an Annual Report due by June 30th with a $125 filing fee and penalty. Electronic filing is mandated for domestic corporations.

The Delaware One Stop portal (onestop.delaware.gov) is the central hub for business license registration and renewal, linking to Division of Revenue resources. The Division of Revenue handles gross receipts tax rates, business tax forms, withholding tax, and employer registration.

DBA registration will migrate to the Division of Revenue/One Stop in 2026. Employers must register with the Delaware Division of Unemployment Insurance and Division of Workers’ Compensation and withhold state taxes if employees work in Delaware.

A critical update regarding the Corporate Transparency Act (CTA) and Beneficial Ownership Information (BOI) from FinCEN (as of March–April 2025) states that most U.S.-formed Delaware entities (domestic corporations and LLCs) are now exempt from BOI reporting.

The revised definition of 'reporting company' covers only entities formed under foreign law that have registered to do business in a U.S. state. Foreign entities that qualify under this revised definition may still need to report under new deadlines.

It is important to note that BOI/CTA regulations are dynamic, and businesses should consult FinCEN guidance and their advisors. Non-compliance with annual taxes or franchise tax can lead to penalties, interest, void/forfeiture status, and loss of good standing, impacting asset protection and the ability to transact business.

Practical content for a resource portal should include a quick-start checklist for new entities, an annual compliance calendar, fees and common filing links, a BOI/CTA alert box, practical templates, and a troubleshooting section for reinstatement and contact points.