Wilmington, DE Payroll Tax Registration

Jan 8, 2026

If you are an employer in Wilmington, Delaware, it is important to be aware of the local payroll tax requirements for businesses operating in the city. These requirements may include registering your business with the city and withholding a certain percentage of your employees' wages for local taxes.

How to Register for Payroll Tax in Wilmington

Wilmington, Delaware Local City Income Tax Setup for LLP, Corporation, LLC

A City Income Tax is imposed on salaries, wages, commissions, and other compensation for any resident of the City of Wilmington regardless of where their work is performed and nonresidents who work within the city limits. Businesses must register with the city if the tax is applicable.

  1. Fill Out a Business License Application

    Download and complete an Application for Earned Income Taxpayer Account.

  2. Submit Your Business License Application

    Mail your completed application to the City of Wilmington Department of Finance.

Documents and Resources

Wilmington, DE Payroll Registration Agencies

Use Mosey to register for payroll accounts in Wilmington.

Register for payroll taxes with the state of Delaware

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