Stay compliant in Delaware! For global digital businesses, Delaware offers flexible entity formation, but requires a registered agent. Corporations must file annual reports and pay franchise tax by March 1st, while LLCs have an annual entity-level tax due June 1st. Corporate income tax is 8.7% for businesses operating in Delaware. A significant federal update to the Corporate Transparency Act (CTA) via FinCEN's interim final rule (March 26, 2025) removes BOI reporting for most U.S. domestic companies, but foreign entities registered in the U.S. may still need to file by April 25, 2025, or within 30 days of registration. Delaware also enacted the Personal Data Privacy Act (DPDPA), effective January 1, 2025, or 2026, which applies to businesses meeting certain data processing thresholds. Ensure you confirm your entity type, meet tax deadlines, assess tax nexus, verify BOI requirements, and review DPDPA applicability to maintain good standing.
