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Statewide lodging tax figures cited to the state revenue department.
Delaware imposes a short-term rental lodging tax of 4.5% on every occupancy of a short-term rental in the state. Short-term rental does not include hotels, motels, and tourist homes, which are subject to a separate Delaware business license.
The state short-term rental tax is due to the Delaware Division of Revenue. Any tax imposed by a Delaware municipality is collected and remitted to the municipality.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Delaware imposes a short-term rental lodging tax of 4.5% on every occupancy of a short-term rental in the state. Short-term rental does not include hotels, motels, and tourist homes, which are subject to a separate Delaware business license. Delaware Division of Revenue, Short-Term Rental FAQs. As of 2026-10-09. |
| Local lodging taxes | The state short-term rental tax is due to the Delaware Division of Revenue. Any tax imposed by a Delaware municipality is collected and remitted to the municipality. Delaware Division of Revenue, Short-Term Rental FAQs. As of 2026-10-09. |
Rates are from the Delaware revenue department, retrieved 2026-10-09. Primary sources: https://revenue.delaware.gov/short-term-rental-faqs/.
Delaware imposes a short-term rental lodging tax of 4.5% on every occupancy of a short-term rental in the state. Short-term rental does not include hotels, motels, and tourist homes, which are subject to a separate Delaware business license. Source: Delaware Division of Revenue, Short-Term Rental FAQs, https://revenue.delaware.gov/short-term-rental-faqs/, as of 2026-10-09.
The state short-term rental tax is due to the Delaware Division of Revenue. Any tax imposed by a Delaware municipality is collected and remitted to the municipality. Source: Delaware Division of Revenue, Short-Term Rental FAQs, https://revenue.delaware.gov/short-term-rental-faqs/, as of 2026-10-09.
Estimates for planning; not tax/legal advice.