Taxes & Fees: Newark vs Wilmington
How do taxes & fees rules compare between Newark, DE and Wilmington, DE?
Newark and Wilmington have similar restriction levels.
Newark, DE
New Castle County
STR hosts in New Castle County must collect and remit Delaware's 8% state lodging tax. No separate county lodging tax currently applies.
View full Newark rules →Wilmington, DE
New Castle County
STR hosts in Wilmington must collect and remit Delaware's 8% state lodging tax plus a potential 3% city lodging tax on all bookings.
View full Wilmington rules →Key Facts Comparison
| Fact | Newark | Wilmington |
|---|---|---|
| State lodging tax | 8% (Del. Code Title 30 §6101) | 8% (Del. Code Title 30 §6101) |
| County lodging tax | None additional | - |
| Record retention | 3 years | 3 years |
| Topic | Taxes Fees | Taxes Fees |
| City lodging tax (proposed) | - | 3% |
Highlighted rows indicate differences between cities.
Newark FAQ
Does New Castle County have its own STR tax beyond the state rate?
No. Only Delaware's 8% state lodging tax applies in unincorporated county areas.
Does Airbnb collect Delaware's 8% lodging tax automatically?
Airbnb generally collects and remits Delaware's 8% lodging tax on behalf of hosts. Verify your booking's tax treatment in your Airbnb dashboard and keep records for 3 years.
Wilmington FAQ
Does Airbnb collect lodging taxes for Wilmington?
Airbnb collects Delaware's state 8% tax. Hosts should verify whether any city-level tax applies and if it must be remitted separately.
Do I need to register with Delaware before listing a Wilmington STR?
Yes. Register with the Delaware Division of Revenue for a gross receipts tax account. Keep booking records for at least 3 years as required by Title 30 §6101.
Compare other topics
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