How Delaware compares
Ranked against the other 49 states on the figures we hold. Rates that combine state and local components — sales tax, the minimum wage where it varies by region — are shown on this page but not ranked, because a single number would misstate them.
| Figure | DE | Nationally | In its region |
|---|---|---|---|
| PopulationUS Census Bureau, Vintage 2025 estimates, July 1, 2025 | 1,059,952 | 45th highest of 50 | 10 of 11 |
| GDP ($bn)Bureau of Economic Analysis, 2025 | 117.2 | 41st highest of 50 | 8 of 11 |
| Median household incomeUS Census Bureau, ACS 2024 1-year, 2024 | $87,534 | 13th highest of 50 | 6 of 11 |
| Unemployment rateBureau of Labor Statistics, LAUS (seasonally adjusted, preliminary), September 2026 | 4.6% | tied 40th lowest of 50 | 10 of 11 |
| Foreign-born shareUS Census Bureau, ACS 2024 1-year, 2024 | 11.6% | 17th highest of 50 | 7 of 11 |
| Property tax ratechecked Nov 2026; confirm with the Delaware legislature | 0.56% | 10th lowest of 50 | 1 of 11 |
| Deposit return window (days)checked Nov 2026; confirm with the Delaware legislature | 20 | tied 9th lowest of 50 | 3 of 11 |
| Eviction notice (days)checked Nov 2026; confirm with the Delaware legislature | 60 | 1st highest of 50 | 1 of 11 |
- State income tax: yes41 of 50 states answer the same way
- At-will employment: yesthe same in all 50 states — it does not set Delaware apart
- Paid sick leave required: no30 of 50 states answer the same way
- Paid family leave: yes12 of 50 states answer the same way
- Workers' comp required: yes49 of 50 states answer the same way
- Rent control permitted: no46 of 50 states answer the same way
- Annual report required: yes43 of 50 states answer the same way
Statistical figures: US Census Bureau, Vintage 2025 estimates (July 1, 2025) · US Census Bureau, ACS 2024 1-year (2024) · Bureau of Economic Analysis (2025) · Bureau of Labor Statistics, LAUS (seasonally adjusted, preliminary) (September 2026) · SBA Office of Advocacy, 2025 Small Business Profiles (2025). Tax, wage, business and tenancy figures are recorded from state sources and were last checked on 2026-11-05 — confirm anything you are about to act on with the Delaware legislature.
What's changing in Delaware
Enacted changes with a fixed effective date. Contracts, payroll and leases signed now may run past these dates.
Coming up
- June 1, 2027
- September 26, 2027Pay transparency law takes effect (employers with 25+ employees)Source ↗
Took effect in the last 12 months
- January 1, 2026Paid family & medical leave benefits begin
Checked against official sources on 2026-11-05.
How long you have in Delaware
The periods that decide whether something is on time. Days are calendar days unless the underlying rule says otherwise.
- Return a security deposit within
- 20 days
- Eviction notice before filing
- 60 days
- LLC formation processed in
- 1–3 days (fastest in US)
- Annual report due
- June 1
- Overtime starts after
- 40 hrs/week
AI Legal Insights — Delaware
AI-generated · Updated July 2026
Delaware is globally renowned for the Court of Chancery, the first judicial body in the US dedicated exclusively to equity. Its sophisticated body of corporate case law provides unparalleled predictability for business disputes and corporate governance.
The state offers a highly favorable business climate characterized by 0% sales tax and a streamlined regulatory environment. It is a premier hub for corporate incorporation, attracting thousands of entities due to its business-friendly statutes and tax advantages.
With a foreign-born population of approximately 10.3%, Delaware maintains a diverse workforce integrated into its small business sector. The state emphasizes inclusive community support and provides various resources to assist immigrants in navigating federal USCIS requirements.
- ›Ensure a clear 'Choice of Law' clause specifying Delaware law to leverage the predictability of the Court of Chancery.
- ›Carefully draft 'Forum Selection' clauses to designate Delaware courts, which are specialized in handling complex corporate litigation.
- ›Review the Healthy Delaware Families Act requirements when drafting employment agreements to ensure compliance with paid sick leave mandates.
AI-generated insights · Verify with a licensed attorney before relying on this information.
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Employment Laws
Delaware labor regulations
Delaware is an at-will employment state with a minimum wage of $15.00/hr, in effect since January 1, 2025; no further increase is currently scheduled. Delaware Paid Leave, the state paid family and medical leave program, began paying benefits on January 1, 2026. Delaware has no general paid sick leave law. A pay transparency law for employers with 25 or more employees takes effect September 26, 2027. Workers' compensation is mandatory for employers with one or more employees.
| Law | DE Rule | Federal Floor |
|---|---|---|
| Minimum Wage | $15.00/hr since Jan 1, 2025 | $7.25/hr |
| Overtime | After 40 hrs/week at 1.5× rate (follows FLSA) | FLSA: after 40 hrs/week |
| Paid Sick Leave | No general state paid sick leave mandate | None (federal) |
| Paid Family Leave | Delaware Paid Leave: benefits since Jan 1, 2026 for parental, medical, and family caregiving leave; parental leave up to 12 weeks | FMLA: 12 weeks unpaid |
| Workers Comp | Mandatory for employers with 1+ employees | Federal employees: yes |
| At-Will Employment | Yes; limited exceptions for public policy and implied contract | Default nationwide |
| Final Paycheck | By the next regular payday, whether the employee is fired or quits | No federal deadline |
| Meal Breaks | 30-min break for employees working 7.5 consecutive hours or more, given after the first 2 hours and before the last 2 | No federal requirement |
| Pay Transparency | Pay ranges required in job postings for employers with 25+ employees from Sept 26, 2027 | No federal requirement |
- The Delaware Discrimination in Employment Act covers employers with 4 or more employees and prohibits discrimination on bases including sexual orientation and gender identity.
- Delaware Paid Leave is funded by payroll contributions that began in 2025; employers with 25+ employees provide parental, medical, and family caregiving leave, while employers with 10–24 employees provide parental leave only.
- Delaware's Whistleblowers' Protection Act protects employees who report suspected violations of law to their employer or a public body.
- Final wages are due on the next regular payday, whether the employee is fired, laid off, or quits.
- Non-compete agreements are enforced only if reasonable in time, geography, and scope and supported by a legitimate business interest; Delaware courts have recently been stricter about overbroad covenants.
- Pay transparency rules for employers with 25 or more employees take effect September 26, 2027.
Sources: U.S. Department of Labor state minimum wage table · state labor agencies (checked Nov 2026)
Landlord-Tenant Laws
Delaware rental regulations
Delaware's Residential Landlord-Tenant Code sets clear rules for both parties. Security deposits are capped at one month's rent for leases of a year or longer, and landlords must return deposits within 20 days of move-out. A month-to-month tenancy requires 60 days' written notice to end, one of the longer notice periods in the nation. Eviction for non-payment starts with a 5-day notice. There is no rent control on apartments.
| Topic | DE Rule |
|---|---|
| Security Deposit | Capped at 1 month's rent for leases of one year or longer; must be held in a federally insured escrow account |
| Deposit Return | Within 20 days after the tenancy ends, with an itemized list of deductions; failure to do so can cost the landlord double the amount wrongfully withheld |
| Rent Control | No rent control on apartments; manufactured-home community lot rent increases are regulated separately |
| Eviction Notice (Non-Payment) | 5-day written notice to pay or quit; the landlord may then file in the Justice of the Peace Court |
| Lease Violation | 7-day written notice to cure most lease violations before the landlord can end the lease |
| Tenancy Termination Notice | 60-day written notice required to end a month-to-month tenancy |
| Late Fees | Capped at 5% of the monthly rent and allowed only after rent is more than 5 days late |
| Landlord Entry | At least 48 hours' notice required before non-emergency entry |
| Habitability | Landlords must keep the premises clean, safe, and fit for habitation and comply with housing codes; tenants have remedies when the landlord fails to make required repairs after notice |
Both landlords and tenants have enforceable rights under Delaware law. Document all communications and keep copies of your lease agreement. Use AI review to spot risky clauses before signing.
Starting a Business
Delaware LLC formation guide
Delaware is the most popular state of incorporation in the US. Its Court of Chancery specializes in business disputes and has built a large, predictable body of corporate law. The LLC filing fee is $110, with fast processing and paid expedited options. There is no sales tax, but businesses operating in Delaware pay a gross receipts tax and an 8.7% corporate income tax. The annual LLC tax rises from $300 to $400 starting with tax year 2026, with the first $400 payment due June 1, 2027.
Step-by-step LLC formation
- 1Choose a business name
Name must include "LLC" or "Limited Liability Company"; check availability with the Delaware Division of Corporations
icis.corp.delaware.gov - 2File Certificate of Formation$110
Submit to the Delaware Division of Corporations; $110 filing fee; expedited same-day and 24-hour service available for extra fees
corp.delaware.gov - 3Designate a registered agent
Required — must have a Delaware address; most out-of-state owners use a commercial registered agent service
- 4Obtain an EIN from the IRS
Free at irs.gov; required for banking, hiring, and any state tax filings
- 5Register for Delaware taxes
If doing business in Delaware, obtain a state business license from the Division of Revenue and register for gross receipts tax and withholding
revenue.delaware.gov - 6Pay annual LLC tax$400/year (from tax year 2026)
Delaware LLCs owe a flat annual tax due June 1, regardless of activity — $300 through tax year 2025, $400 from tax year 2026 (first due June 1, 2027)
- 7Open a business bank account
Use your EIN and filed Certificate of Formation to open a dedicated business account
Every LLC also needs a free EIN from the IRS (Form SS-4). Apply online at irs.gov — takes about 15 minutes and is required to open a business bank account.
Popular IRS Forms
Most-filed federal forms for Delaware taxpayers
Fill these out online with plain-English guidance — every field explained, no accountant required. Download as a ready-to-file PDF when done.
The main annual federal income tax return every taxpayer files.
Fill out free →Give your SSN or EIN to a client before getting paid as a contractor.
Fill out free →Report $600+ paid to independent contractors during the year.
Fill out free →Tell your employer how much federal tax to withhold from pay.
Fill out free →Report income and expenses from a sole proprietorship or LLC.
Fill out free →Report payroll taxes withheld from employees each quarter.
Fill out free →Get an automatic 6-month extension to file your 1040.
Fill out free →The year-end wage statement employers issue to each employee.
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Federal Offices
United States government offices in Delaware
Walk-in assistance by appointment only. Call (844) 545-5640 to schedule, or book online at irs.gov.
Free Legal Aid
Delaware legal assistance organizations
These organizations provide free or reduced-cost civil legal services to qualifying Delaware residents.
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