Local Taxes & Fees in Wilmington, DE (2026)
1 verified local taxes & fees rules for Wilmington, Delaware, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Wilmington levies a 1.25% wage tax on city earnings and a head/business license tax. Delaware separately taxes business gross receipts; there is no general sales tax statewide.
Wilmington Wage & Receipts Tax
Some RestrictionsLooking for New Castle County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Wilmington city rules.
Local Taxes & Fees in New Castle County →