Delaware gross receipts tax return

File the gross receipts tax return and pay the tax on Delaware receipts above the exclusion, monthly by the 20th or quarterly by the last day of the month after the quarter as the Division assigned.

When: By the last day of the 1st month after each quarter.
Agency: Delaware Division of Revenue
Applies to: Every company with employees in Delaware, with 1 or more employees.
Fee: 0.0945% to 0.7468% of gross receipts by activity, after an exclusion of $100,000 a month ($300,000 a quarter) for most businesses
If missed: 5% a month late, up to 50%, plus interest
Source: revenue.delaware.gov, read October 22, 2026

Jay explains

Delaware has no sales tax; businesses operating in the state pay a tax on their own gross receipts instead, at a rate set by the kind of business. Most small businesses fall under the $100,000 a month exclusion and file quarterly returns showing no tax, which are still due. A Delaware company based elsewhere owes nothing here. Dates assume quarterly filing.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

October 31, 2026
January 31, 2027
April 30, 2027
July 31, 2027
October 31, 2027
January 31, 2028
April 30, 2028
July 31, 2028

Also in Delaware

Delaware annual report and franchise tax Delaware foreign corporation annual report Delaware annual LLC tax Delaware annual partnership tax Delaware nonprofit annual report Delaware charitable solicitation registration: not required Delaware business license renewal Delaware franchise tax installment (if last year's tax was $5,000 or more)Delaware corporate income tax return Delaware corporate estimated tax payment Delaware pass through entity return Delaware personal income tax return with business income

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Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

Most Delaware companies are based in another state and owe that state's filings too. If that is you, pick it here.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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