By state

Short-term rental taxes in Delaware

What you charge guests, who remits it, and what you have to hold.

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Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Delaware is the layer that never changes.

Everything on this page applies right across Delaware, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Delaware charges statewide

These apply across Delaware. Counties and cities add their own on top, which is where the totals diverge.

TaxRateApplies toConfidence
State Lodging TaxDelaware Division of Revenue 8% All rental charges, including cleaning fees, for bookings under 90 days. High Source

Drawn from the Delaware jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

The statute covers only the state lodging tax. City and county taxes must be handled separately by owners.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all of it The platform High Source
VrboYou are merchant of record 8% state lodging tax You do High Source
Booking.comYou are merchant of record 8% state lodging tax You do High Source
ExpediaYou are merchant of record 8% state lodging tax You do High Source
GoogleYou are merchant of record 8% state lodging tax You do High Source
WhimstayYou are merchant of record 8% state lodging tax You do High Source
DirectYou are merchant of record 8% state lodging tax You do High Source

Still yours to charge: any city or county lodging taxes.

Questions owners ask about Delaware

Does Airbnb collect the Delaware lodging tax for me?

Yes, Airbnb collects and remits the 8% Delaware state lodging tax on all qualifying bookings. You do not need to collect or remit the state lodging tax yourself on Airbnb reservations.

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What is the Delaware state lodging tax rate on short-term rentals?

The Delaware state lodging tax rate is 8% of gross rental receipts for stays shorter than 90 consecutive days. The tax applies to all charges, such as cleaning fees.

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What counts as a short-term rental in Delaware for tax purposes?

Any rental of a room, house, or unit for fewer than 90 consecutive days is considered a short-term rental and is subject to the state lodging tax. Longer stays are exempt if there is a written agreement.

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Do I need a state license or tax registration to operate a short-term rental in Delaware?

Yes, you need a Delaware business license and must register for a state lodging tax account before collecting rent on short-term stays.

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How often do I file lodging tax returns in Delaware?

You must file state lodging tax returns every month, even if you had no bookings. Returns and payments are due by the 20th of the following month.

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Are long-term stays exempt from the Delaware state lodging tax?

Yes, stays of 90 or more consecutive days are exempt from the state lodging tax. A written agreement may be required to document the exemption.

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Are government employees or agencies exempt from the lodging tax?

Yes, rentals to the United States government or its agencies are exempt from the Delaware state lodging tax.

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Do I owe any city or county lodging tax in addition to the state lodging tax?

Some Delaware cities or counties may impose separate lodging taxes or require local licenses. These are separate from the state lodging tax and must be handled directly by the operator.

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What penalties apply for late filings or payments of the Delaware lodging tax?

A late return or payment will incur the greater of a $5 minimum penalty or 1% of the amount due per month, plus interest. Failure to file even for periods with no rentals may result in additional penalties.

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What is included in the taxable base for the Delaware lodging tax?

All gross receipts from the rental, including cleaning or service fees, are subject to the 8% state lodging tax.

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Already researched

Nothing in Delaware yet

No Delaware jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Delaware is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.