What is the Delaware state lodging tax rate?

8% statewide. Delaware applies an 8% state lodging tax to rentals under 120 days, plus a 3% additional lodging tax that beach towns like Rehoboth, Bethany, and Lewes have adopted. Vrbo does not collect Delaware lodging tax automatically; if you list on Vrbo you must register with the Division of Revenue and remit yourself. The state requires an STR business license ($75 annually) and inspection compliance for properties in Sussex County coastal areas. Pass the tax through as a separate line on your booking summary.

Do Airbnb and Vrbo collect Delaware lodging tax for me?

Airbnb collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Delaware?

Cities and counties may add 0% to 3% on top of the state rate.

Where can I see the official source?

The authoritative source is the Delaware Department of Revenue at https://revenue.delaware.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Delaware Lodging Tax Calculator

How Delaware lodging tax works

Delaware has no state sales tax, but it does levy an 8% state lodging tax on short-term stays under 120 days. On top of that, beach towns are authorized to add up to a 3% local accommodations tax, so the typical effective rate in the southern beach corridor is 11%. Top STR markets:

Rehoboth Beach — 8% state + 3% city = 11% effective. The state’s premier summer market; weekend rates spike from Memorial Day through Labor Day.
Dewey Beach — 8% state + 3% town = 11%. Higher-density rental zone, party-town demographic.
Bethany Beach — 8% state + 3% town = 11%. Family-friendly, slightly quieter than Dewey.
Lewes — 8% state + 3% town = 11%.
Wilmington and inland counties — generally 8% only (no local add-on).

Delaware’s exemption threshold is unusual: stays of 120 consecutive nights or longer are exempt from state lodging tax (most states use 30 or 90). The local accommodations tax usually mirrors the same rule.

Platform collection

Airbnb collects and remits the 8% Delaware state lodging tax under a voluntary collection agreement with the Division of Revenue. Vrbo does not currently have a state-wide collection agreement in Delaware — Vrbo hosts are responsible for collecting and remitting state lodging tax themselves. Local accommodations taxes (Rehoboth, Dewey, Bethany, etc.) are not collected by either platform — those land on the host.

What this means in practice

Airbnb hosts — state tax handled; local tax is your responsibility. Register with your beach town’s finance department.
Vrbo or direct-booking hosts — register with the Delaware Division of Revenue for the state lodging tax AND with your local town. File monthly.
Beach-town permits — Rehoboth, Dewey, and Bethany all require a separate rental license on top of tax registration; renewal is annual.
120+ night stays — exempt from state tax. This is generous compared to most states.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate that applies to your address. Rehoboth, Dewey, Bethany, and Lewes are each 3%; most inland addresses are 0%.
The result shows the effective rate (11% beach / 8% inland), total tax, and what the guest sees.

Source: Delaware Division of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or your town’s finance office before filing.