Delaware EIN: Withholding, Business License, No Sales Tax
Last updated November 1, 2026 · Written by the EIN Registration filing team
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After your EIN in Delaware
| Account | Agency | Number you get | Register |
|---|---|---|---|
| State income tax withholding | Delaware Division of Revenue | Your federal EIN (withholding identification number) | Delaware One Stop |
| Unemployment insurance | Delaware Department of Labor | Employer account number, 6 digits, written XXXXX-X | Register |
| Sales tax | None | No statewide sales tax | Not needed |
Delaware One Stop handles the Division of Revenue business license and withholding agent registration (the Combined Registration Application) in one system. Unemployment insurance is a separate registration with the Department of Labor's Division of Unemployment Insurance on Form UC-1.
Anyone conducting a trade or business in Delaware needs a Delaware business license from the Division of Revenue, obtained when business starts there. Most licenses expire each December 31, and you apply and renew online through Delaware One Stop.
Also on the Delaware list
- Pay the annual LLC franchise tax to the Division of Corporations by June 1 each year, online, using the file number; Delaware LLCs pay the flat tax but file no annual report.
- Register as a foreign LLC in the state where the business actually operates. Most Delaware LLCs are run from somewhere else, and the home state's foreign registration asks for the EIN. Register with the Delaware Division of Revenue only if the LLC does business in Delaware itself.
Agency sites checked November 1, 2026 · All 50 states
What is different about Delaware
- Delaware LLCs file no annual report. Their one recurring obligation to the Division of Corporations is a flat annual franchise tax due June 1, paid online against the file number, and an LLC that misses it loses its good standing, which is what a lender or acquirer checks first.
- Delaware's certificate of formation names only the LLC and its registered agent; members and managers are not on the public record. That privacy is a large part of why out-of-state founders form there, and it is also why the registered agent is the only address the state has for the company.
- Most Delaware LLCs are operated from another state, and Delaware does not exempt them from that state's rules. The LLC usually has to register as a foreign LLC where it actually does business, and that home-state registration, not anything in Delaware, is what asks for the EIN and opens the tax accounts.
Before you apply
The SS-4 must match the Delaware Division of Corporations filing; its file number is a state index, not a tax ID.
Delaware EIN questions
How do I get an EIN number in Delaware?
File IRS Form SS-4 after the Delaware Division of Corporations approves any formation filing; there is no Delaware EIN application. Delaware One Stop handles the Division of Revenue business license and withholding agent registration (the Combined Registration Application) in one system. Unemployment insurance is a separate registration with the Department of Labor's Division of Unemployment Insurance on Form UC-1.
Is there a Delaware EIN or state tax ID number?
No; only the IRS issues EINs (also called the FEIN or federal tax ID). Delaware's own numbers are the file number from the Delaware Division of Corporations and the employer account number from the Delaware Department of Labor.
Does Delaware give employers a separate withholding number?
No. The Delaware Division of Revenue identifies withholding accounts by the federal EIN (the withholding identification number), so the account you open in Delaware One Stop is keyed to the nine digits the IRS issued. That makes the EIN the thing to have before the first Delaware payroll.
Where do I register for Delaware unemployment insurance?
With the Delaware Department of Labor. It assigns an employer account number, 6 digits, written XXXXX-X, a separate number from the EIN.
Does Delaware have a sales tax?
No. Delaware has no statewide sales tax, so there is no state sales tax permit to apply for after the EIN. It has a gross receipts tax instead, imposed by the Division of Revenue on the seller of goods or the provider of services in the state.
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Related guides
Neighboring states
Most-searched states
Sources
- Delaware Division of Corporations, annual report and tax
- Delaware One Stop business registration
- Delaware Division of Revenue: Employers guide withholding regulations employers duties
- Delaware Division of Revenue: Withholding tax faqs
- Delaware Department of Labor: Employer faqs
- Delaware Department of Labor: UI Employer Handbook (PDF)
- Delaware Department of Labor: Help FAQ
- Delaware: no statewide sales tax: Step 4 gross receipts taxes
- Delaware: Business licenses faqs
You can also apply for an EIN directly with the IRS at irs.gov at no cost.