A court built for corporate disputes

Delaware's Court of Chancery is one of the last American courts where judges — not juries — decide business cases, and its century of published opinions gives companies rare predictability. Boards and investors prize that certainty enough to incorporate in Wilmington even when their offices are a continent away.

Tax mechanics

The state charges a modest franchise tax instead of taxing out-of-state activity, and it levies no sales tax at all. Combined with a fast, fully online filing process, the friction of forming a Delaware LLC or C-corp is close to zero.

A note for test data

Delaware's fame makes it a favorite fixture in demo checkouts and billing screens. Our Delaware page generates Wilmington, Dover and Newark sample addresses with real-format ZIPs — handy when your UI needs that recognizable "Wilmington, DE 19801" line.