Short-Term Rentals 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.
Taxes & Fees
New Castle County's 3% lodging tax applies only to hotels, motels, and tourist homes in unincorporated areas, not typical Airbnb-style short-term rentals, which instead remain subject only to Delaware's separate state short-term rental tax.
New Castle County Short-Term Rental 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.
Short-Term Rentals by City in New Castle County
1 cities in New Castle County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
All New Castle County ordinances
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