New Castle County, DE Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of room rent
- Coverage area
- Unincorporated New Castle County only
- Remittance deadline
- 15th of following month
- Late penalty
- 1% per month, plus 10% surcharge
- Effective since
- August 1, 2018
Summary
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.
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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 5).
Full Breakdown
Under New Castle County Code § 14.14.002, the County levies a 3 percent tax on the rent charged for every occupancy of a room in a hotel, motel or tourist home located within unincorporated New Castle County, stacking with Delaware's own lodging tax under 30 Del. C. § 6102. The operator collects the tax from the guest and must report and remit it to the New Castle County Office of Finance by the 15th of the following month. Rooms paid in full before August 1, 2018 and DNREC rentals are exempt. Wilmington and Newark run their own municipal codes and aren't covered here.
Violations & Fines
Late payments draw a 1% per month penalty; unpaid tax the County determines and assesses carries an additional one-time 10% penalty, on top of the underlying tax owed.
Frequently Asked Questions
Does the county lodging tax apply inside Wilmington or Newark?
Who pays the lodging tax and who collects it?
Sources & Official References
Other rules in New Castle County
Compare New Castle County to another location·View the Delaware hotels & lodging overview
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