From a tax standpoint there are none, it is in fact a negative because you will need to file a Delaware franchise return and will also have to register in the state where you actually operate and file and pay taxes in that state also.

Delaware is popular for corporations, due to their judiciary system that uses judges rather than juries to hear civil cases and their well established corporate statutes. If you expect to have outside investors in your corporation, then they may have a preference to the business being incorporated in Delaware, but otherwise you are better from a tax viewpoint to just incorporate in your home state.