Hotels & Lodging in New Castle County, DE (2026)
1 county-level rule, plus city-specific rules for 1 city in New Castle County, Delaware.
Verified from official government sources
Note: These county rules apply to unincorporated areas of New Castle County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
New Castle County charges a 3% lodging tax on hotel, motel and tourist home rooms in unincorporated areas, collected by operators and remitted monthly to the County Office of Finance, on top of the state's lodging tax.
New Castle County 3% Lodging Tax
Some RestrictionsNew Castle County Code § 14.14.002
A tax hereby is levied at the rate of three (3) percent of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within unincorporated sections of New Castle County. Such tax shall be in addition to the lodging tax imposed by the State pursuant to 30 Del. C. § 6102.
Hotels & Lodging by City in New Castle County
1 cities in New Castle County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
All New Castle County ordinances
See every category we cover for New Castle County: parking, noise, fences, fires, animals, pools, and more.
New Castle County Ordinance Hub →