Business license · Delaware

Does Your LLC Need a Business License in Delaware?

The short answer. Delaware requires businesses that do business in Delaware to hold the Delaware business license, issued by the Delaware Division of Revenue. Your local government may also require its own license.

Delaware Business License at a Glance

General state business license	Required
License name	Delaware business license
Issued by	Delaware Division of Revenue
State license fee	Varies (see Cost)
Renewal	Depends (see Cost)
City or county licenses	Local governments may require one (see Local licenses)
Trade and professional licenses	Delaware Division of Professional Regulation

Read from the government sources listed at the foot of this page, last checked September 30, 2026. See the sources.

Does Delaware Require a State Business License?

Delaware requires businesses that do business in Delaware to hold the Delaware business license, issued by the Delaware Division of Revenue.

You apply for the Delaware business license with the Delaware Division of Revenue. You can apply online or on paper. Go to the application page.

Delaware's own guide to business licenses and permits is Delaware One Stop.

What It Costs and When to Renew

Most businesses pay $75 a year, plus $25 for each additional branch or location, and some activities named in the statute pay a different amount. Most licenses are prorated in the first year, and a three-year license costs three times the yearly fee.

The license expires on December 31 each year and must be renewed by then for the next year. After the first year, a business may instead buy a three-year license, which expires on December 31 of the third year.

City and County Business Licenses

Depending on where it is located in Delaware, a business may also need a city or county business license in addition to the state license. Ask your local government offices about their requirements.

Where Delaware points businesses for local requirements.

Professional and Trade Licenses

Certain professions in Delaware must also be licensed by the Delaware Division of Professional Regulation. A professional license does not replace the state business license, which is needed as well. Look up Delaware license requirements.

Our verified guides for specific trades in this state:

See trade and business license requirements by state for every trade we cover.

Worth Knowing in Delaware

Delaware also levies a gross receipts tax on most licensed businesses. It is filed monthly or quarterly, and tax is due only on receipts above an exclusion that depends on the type of business.

Other Delaware Registrations to Check

Delaware articles of organization, the filing that creates the LLC itself.
Sales tax in Delaware, for what a seller registers for in a state without a statewide sales tax.
Delaware resale certificate, to buy inventory for resale without paying tax on it.
How to get an EIN, the federal tax ID most LLCs need to open a bank account or hire.

Frequently Asked Questions

: Delaware requires businesses that do business in Delaware to hold the Delaware business license, issued by the Delaware Division of Revenue.
: Most businesses pay $75 a year, plus $25 for each additional branch or location, and some activities named in the statute pay a different amount. Most licenses are prorated in the first year, and a three-year license costs three times the yearly fee. The license expires on December 31 each year and must be renewed by then for the next year. After the first year, a business may instead buy a three-year license, which expires on December 31 of the third year.
: You apply for the Delaware business license with the Delaware Division of Revenue. You can apply online or on paper.
: Depending on where it is located in Delaware, a business may also need a city or county business license in addition to the state license. Ask your local government offices about their requirements.
: Certain professions in Delaware must also be licensed by the Delaware Division of Professional Regulation. A professional license does not replace the state business license, which is needed as well.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and agencies say about a general state business license, with the sources this page cites. It cannot tell you which licenses your own business needs: that turns on what the business does, where it operates, and what its city or county requires, and fees and exemptions change between our reviews. Confirm your own position with the state agency named on this page, the city or county where the business is located, and any state board that licenses your trade before you open.

Sources

Each entry below is a document recorded in our verified Delaware sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

delcode.delaware.gov/title30/c021/index.html30 Del. C. ch. 21, General Provisions Concerning Licenses (2101, 2102)
delcode.delaware.gov/title30/c023/index.html30 Del. C. ch. 23, Cost of Occupational Licenses and Fees (2301)
delcode.delaware.gov/title30/c029/index.html30 Del. C. ch. 29, Wholesalers, Retailers and Others (2902, 2905)
onestop.delaware.gov/Help_FAQDelaware One Stop, Frequently Asked Questions (Division of Revenue Business Licenses)
onestop.delaware.govDelaware One Stop
firststeps.delaware.gov/get-your-license/Delaware Business First Steps, Get Your License

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.