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Delaware Business, Taxation and Offshore Information

Delaware is a small state within the United States of America. It has the sixth lowest population total, while Rhode Island is the only state that covers a smaller area. Despite this, Delaware is the biggest state for the formation of business entities. This is partly because Delaware legislation is very business-minded, and partly because Delaware’s corporate income tax only applies to business conducted in Delaware itself. If a corporation does not conduct business in Delaware, the only tax paid to Delaware is an annual 'franchise' tax.

Courts in Delaware frequently handle significant cases on an expedited basis in which time is critical to the litigants. Delaware's Summary Proceedings Act offers a unique procedure to resolve major commercial disputes on an expedited schedule with special rules to minimize the burden and expense of litigation. More »

 

Delaware Knowledge Base

Delaware: State and Foreign Investment
A quick overview of Delaware - its history, geography, and business advantages.
Delaware Executive Summary »
Delaware Geography »
Delaware History, Population, Language and Culture »
Delaware Government »
Delaware Entry and Residence »
Delaware Business Environment »
Delaware Investment Incentives »

Delaware: Types Of Company
A look at various types of company in Delaware, providing options to suit different business needs.
Delaware Company Introduction »
Delaware Limited Partnership »
Delaware Limited Liability Company »
Delaware Limited Liability Partnership »
Delaware Business Trust »
Delaware Investment Holding Company »
Delaware Professional Corporation »

Delaware: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Delaware.
Delaware Scope of Income Tax »
Delaware Income Tax Rates »
Delaware Calculation of Taxable Base »
Delaware Filing Requirements and Payment of Tax »
Delaware Withholding Taxes »
Delaware Sales Taxes and VAT »

Delaware: Personal Taxation
An overview of applicable taxes for individuals in Delaware.
Delaware Personal Tax Introduction »
Delaware Residence and Liability for Taxation »
Delaware Rates of Income Tax »
Delaware Social Security Taxes »
Delaware Inheritance and Gift Taxes »
Delaware Real Estate Taxes »
Delaware Import Duties »

Delaware: Related Information
Other useful information pertinent to Delaware.
Delaware Table of Statutes »
Map of Delaware »

United States Service Providers

Cigna Global's logo ICD Fiduciaries's logo TBA Associates's logo Worldwide Incorporation Services Delaware's logo