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See also Why Incorporate In Delaware for a discussion of the benefits and drawbacks of incorporating in Delaware.

The information on this page relate only to corporations formed under the laws of the State of Delaware

Corporate Name Requirements

*The corporate name ending must contain: “association,” “company,” corporation,” “club,” “foundation, “fund,” “incorporated,” “institute,” society,” “union,” “syndicate,” or limited,” or one of the abbreviations “co.”, corp.”, “inc.”, “ltd.”, or words or abbreviations of like import in other languages. The name must be distinguishable from the names of other corporations organized, reserved or registered as a foreign corporation under the laws of Delaware. Use of word “trust” is prohibited except for corporations under supervision of Bank Commissioner.

Check to see if a name is available in Delaware

Articles of Incorporation Requirements

Director Information

• Minimum Number – One or more.
• Residence Requirements. – No provision.
• Age Requirements – None.
• Directors are not required to be listed in the articles of incorporation.

Officer Information

• The officers are not required to be listed in the articles of incorporation.

Stock Information

• An increase in shares or par value does effect initial fees.

Yearly Requirements

Annual Statements

• The annual statements are sent out to the registered agent in December and January. The payment is due by March 1st. The fee is $50, provided the number of shares is 1500 at no par value. If the shares are more than the above amount see section VII.

Franchise Tax Rate

• Corporations that are not located in Delaware do not pay an income tax.
• Schedule of rates based on number of authorized shares is as follows [Del. C., Title 8, S:503]:Authorized Shares Tax
  Up to and including 3,000 $30
  Over 3,000 up to and including 5,000 shares $50
  Over 5,000 up to and including 10,000 shares $90
  Over 10,000 shares $90 plus $50 for each 10,000 shares or part thereof
  over 10,000
• Alternative rates for computing tax assumed no-par capital.
• Schedule of rates based on assumed capital of no-par stock is as follows:Assumed no-par capital Tax
  Up to and including $300,000 $30
  Over $300,000 up to and including $500,000 $35
  Over $500,000 up to and including $1,000,000 $90
  Over $1,000,000 $90 plus $50 for each $1,000,000 or part thereof
  over $1,000,000
• Each no-par share must be considered as having a value of $1. Minimum tax, $30; maximum tax, $150,000.
• Income tax rate for Business actually located in Delaware is: 8.7%.

Income Tax Rate

• Every domestic or foreign corporation doing business in Delaware, not specifically exempt under Section 1902(b), Title 30, Delaware Code, is required to file a corporate income tax return (Form 1100 or Form 1100EZ) and pay a tax of 8.7% on its federal taxable income allocated and apportioned to Delaware. This tax is based on an equally weighted three-factor method of apportionment. The factors are property, wages and sales in Delaware as a ratio of property, wages and sales everywhere.

For more information on Delaware taxes, visit Delaware Division of Revenue