Delaware, USA

Laws available for this jurisdiction in plain English.

Delaware General Corporation Law (DGCL)

Over 60% of Fortune 500 companies are incorporated in Delaware because its corporate laws offer unparalleled liability protection and legal predictability for directors and executives.

Business & Finance

Delaware Corporate Franchise Tax

Delaware does not charge a state sales tax, but it funds a massive portion of its state government by charging an annual 'Franchise Tax' to the hundreds of thousands of corporations registered there.