Short-Term Rental Tax in Delaware (DE)
The state-level tax rate on short-term rentals in Delaware is 8.0% , consisting of 0.0% sales tax and 8.0% lodging tax. Delaware applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Rehoboth Beach reaches 11.0%. STR operators must register with the state. Delaware has no sales tax but charges an 8% accommodations tax on transient rentals (less than 30 days). Some municipalities add a local lodging tax. STR operators must obtain a Delaware business license.
Annual Tax Estimate for Delaware
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Rehoboth Beach).
| Nightly Rate | Gross Revenue | State Tax (8.0%) | Rehoboth Beach Tax (11.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,896 | $2,607 |
| $150.00/night | $35,550 | $2,844 | $3,911 |
| $200.00/night | $47,400 | $3,792 | $5,214 |
| $300.00/night | $71,100 | $5,688 | $7,821 |
| $500.00/night | $118,500 | $9,480 | $13,035 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Delaware
Local taxes significantly impact the total STR tax burden in Delaware. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 11.0% in Rehoboth Beach.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Rehoboth Beach | 3.0% | 11.0% | $22.00 | Moderate | Town of Rehoboth Beach 3% accommodations tax. Very popular beach STR market. |
| Dewey Beach | 3.0% | 11.0% | $22.00 | Moderate | Town of Dewey Beach 3% accommodations tax. |
| Lewes | 2.0% | 10.0% | $20.00 | Moderate | City of Lewes 2% rental tax. |
| Wilmington | 2.0% | 10.0% | $20.00 | Moderate | City of Wilmington 2% lodging tax. |
How Delaware Compares to Other States
Below is a comparison of Delaware with five states that have similar state-level STR tax rates. This comparison helps illustrate where Delaware stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| Delaware (DE) | 8.0% | 0.0% | 8.0% | Yes | Required |
| South Carolina (SC) | 8.0% | 6.0% | 2.0% | Yes | Required |
| Louisiana (LA) | 8.4% | 4.5% | 4.0% | Yes | Required |
| Arkansas (AR) | 8.5% | 6.5% | 2.0% | Yes | Required |
| New Hampshire (NH) | 8.5% | 0.0% | 8.5% | Yes | Required |
| Alabama (AL) | 9.0% | 4.0% | 5.0% | Yes | Required |
Frequently Asked Questions About Delaware STR Taxes
What is the short-term rental tax rate in Delaware in 2026?
The state-level tax rate on short-term rentals in Delaware is 8.0%, consisting of 0.0% sales tax and 8.0% lodging tax. Local taxes can bring the total to 11.0% in cities like Rehoboth Beach. At $200/night with 65% occupancy, the state-level tax alone is approximately $3,792 per year.
Does Airbnb collect STR taxes in Delaware?
Yes. Airbnb, Vrbo collect state accommodations tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in Delaware?
Yes. Delaware requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in Delaware also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Rehoboth Beach, Delaware?
The total combined tax rate in Rehoboth Beach is 11.0%, which includes the 8.0% state rate plus 3.0% in local taxes. Town of Rehoboth Beach 3% accommodations tax. Very popular beach STR market. At $200/night with 65% occupancy, this amounts to approximately $5,214 per year in taxes.
How much will I owe in STR taxes in Delaware?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (8.0%), a property earning $200/night with 65% occupancy would owe approximately $3,792/year in state taxes alone. In Rehoboth Beach, the total tax at the same rate would be approximately $5,214/year. Use our STR tax calculator for a customized estimate.
Calculate Your Delaware STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Delaware. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.