Take-home pay in Delaware by business structure

At $100,000 of profit, an owner in Delaware keeps $76,954 as an S corporation and $72,685 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$76,954 a year

kept from $100,000 of profit as an S corporation in Delaware, after every tax and fee counted here. That is $9,445 more than as a C corporation.

Delaware, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$27,315	$72,685	73%
Single-member LLC	$27,568	$72,432	72%
LLC taxed as an S corp	$23,179	$76,821	77%
S corporation most	$23,046	$76,954	77%
C corporation	$32,491	$67,509	68%

What Delaware takes from a business owner

Delaware taxes personal income in 7 brackets, from 0% to 6.6% (2026, single filer).revenuefiles.delaware.gov, checked Oct 23, 2026
An LLC pays the state no yearly report feecorp.delaware.gov, checked Oct 23, 2026.
Delaware annual LLC tax applies to LLC, LLC as S corpcorp.delaware.gov, checked Oct 23, 2026.
Delaware corporate franchise tax (minimum) applies to S corp, C corpcorp.delaware.gov, checked Oct 23, 2026.
Delaware business license applies to Sole prop, LLC, LLC as S corp, S corp, C corprevenuefiles.delaware.gov, checked Oct 23, 2026.
Delaware gross receipts tax (services rate) applies to Sole prop, LLC, LLC as S corp, S corp, C corpdelcode.delaware.gov, checked Oct 23, 2026.
Delaware has no pass-through entity tax electionassets.ctfassets.net.
An S corp owner on payroll pays Delaware unemployment tax at 1% on the first $14,500 of salary in the first yearlabor.delaware.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,202	$37,914	$38,082	$38,231	$35,523
$100,000	$72,685	$72,432	$76,821	$76,954	$67,509
$150,000	$104,375	$104,122	$111,061	$111,191	$95,360
$250,000	$169,305	$169,085	$178,010	$178,141	$152,843
$500,000	$304,038	$303,807	$330,836	$330,954	$291,544

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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