Delaware small business compliance

I searched official Delaware and federal sources (Delaware Division of Corporations, Division of Revenue/One Stop, Delaware Department of Labor, Delaware legislature text, and FinCEN) to compile a state-specific compliance summary for Delaware small businesses and LLC founders. I extracted the current filing deadlines, tax/fee rules, penalties, registration portals, recent statutory amendments (effective 2025–2026), employer obligations (payroll, unemployment insurance, Paid Leave), and FinCEN BOI guidance that affects Delaware entities. The summary below contains the essential compliance items and a practical checklist you can use to prepare filings and stay in good standing in Delaware.