Delaware
Register your business in Delaware with essential tax guidance and local licensing information.
Delaware New Business Registration Guide
State Tax Agencies
- Delaware Division of Revenue
- Delaware Division of Unemployment Insurance
Types of Tax
- State Withholding Income Tax
- Unemployment Insurance (UI) Tax
- Local Business License (City of Wilmington)
Delaware State Withholding Income Tax
The Delaware Division of Revenue administers the state’s income tax withholding. Employers paying wages in Delaware are required to register and remit withholding tax.
1. Create a Username and Password
- Visit the Delaware One Stop business registration portal.
- Enter your email address and personal details, check the reCAPTCHA and agree to terms and conditions, then click Submit.
- Verify your email address via the link sent to your inbox and create your account password.
2. Register for a Withholding Account Number
- On the Delaware One Stop homepage, under Withholding, click Get Started.
- Select Register as a Withholding Agent and follow the prompts.
- Enter your FEIN, business name, and other business details.
- Choose your Type of Ownership from the dropdown.
- Enter your First Payroll Date.
- Review all information and submit the application.
- You’ll receive a confirmation upon successful registration.
Support:
- Phone: 302-577-8778 (Option 2)
- Website: Delaware Division of Revenue
Reminder:
Update your Check account with your Delaware Division of Revenue account number to ensure tax filings are processed correctly.
Delaware Unemployment Insurance (UI) Tax
The Delaware Division of Unemployment Insurance administers the state’s unemployment tax. Employers are required to register once they hire workers.
1. Register Online via Delaware One Stop
- Go to Delaware One Stop.
- Under Hiring, select Get Started and then Report Hiring Now.
- Begin registration by entering your FEIN.
- Complete the remaining registration steps through the guided portal.
2. Paper Registration Option
- Download and complete the UC-1 Report to Determine Liability.
- Mail the completed form to the address listed on the top right of page one.
Support:
- Phone: 302-761-8482
- Website: Delaware Division of Unemployment Insurance
Reminder:
Update your Check account with your Delaware UI account number to ensure accuracy in unemployment filings.
Local Tax – City of Wilmington Business License
Certain cities in Delaware, like Wilmington, require a local business license.
1. Paper Registration
- Download the Application for Business License.
- Complete and mail the form to the address on the top left of page two.
Support:
- Phone: 323-576-2415
- Website: City of Wilmington
Reminder:
Update your Check account with your Wilmington business license account number if applicable.
Important Notes
- Update your Check account with your:
- Delaware State Withholding Account Number
- Delaware UI Account Number
- City of Wilmington Business License Number (if applicable)
This guide does not contain legal or tax advice. If legal or tax advice is required, an attorney, CPA, or tax adviser should be consulted.