Businesses: concerned about Coronavirus? Learn More logo

Business First Steps

Index of State of Delaware Business Licenses and Registrations

Employee Withholding

If you will have employees, you will need to know your duties for withholding tax

Section 1151 of Title 30 of the Delaware Code requires every employer who, 1) maintains an office or transacts business within Delaware, and 2) who makes payments of wages or other remuneration to residents or non –residents which are taxable in Delaware and which are subject to withholding under the Internal revenue Code; must withhold from those wages or remuneration an amount substantially equivalent to the tax estimated to be due from the employee. The Delaware Code does not specifically define the terms “wages” or “other remuneration” which are subject to withholding. Delaware withholding is required provided such payments are subject to withholding under the Internal Revenue Code. For FAQ’s about Withholding in Delaware, please see: For more information for business taxpayers in Delaware, please see

More Information

Department: Finance

Division: Revenue

Apply Online

Please use the Delaware Business One-Stop Online Registration System: or see this site for how to fill out the form by mail:

Applicable Laws

Applicable Rules and Regulations


Withholding Department can be contacted by email at and by phone at 302-577-8778.


This search covers most of the frequently requested licenses, certifications, registrations, and filings that the State of Delaware requires. However, this is not a fully exhaustive list of every possible requirement. Please consult with the appropriate state agencies to find out if there are additional requirements you must fulfill.

Related Topics:  , , , , , ,

First Steps Feedback

Let us know how we can make this page better.

If we have questions about your update, we might need to reach out to you.