New Castle County, DE Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax rate
- 3% of room rent
- Taxed lodging types
- hotels, motels, tourist homes only
- Not covered
- typical Airbnb-style house/apartment rentals
- Remittance deadline
- 15th of following month
- Late penalty
- 1% per month
Summary
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.
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
Sec. 14.14.002 levies a 3 percent tax on rent for every occupancy of a room in a 'hotel, motel or tourist home' in unincorporated New Castle County, on top of the state lodging tax under 30 Del. C. § 6101. Delaware law separately defines 'short-term rental', a house, apartment, condo, or similar dwelling rented up to 31 nights, as excluded from the hotel/motel/tourist-home category. Because the county's tax names only hotel, motel and tourist home, it does not reach a typical Airbnb-style rental of a house or apartment; only Delaware's separate state short-term rental tax applies to those. Operators remit the tax monthly to the County Office of Finance.
Violations & Fines
Late lodging-tax payments draw a 1 percent monthly penalty; the Office of Finance can also assess back tax up to 3 years later plus a one-time 10 percent penalty on any additional amount found due.
Frequently Asked Questions
Does New Castle County tax my Airbnb rental?
Does this county tax apply in Wilmington or Newark?
Sources & Official References
Other rules in New Castle County
How New Castle County compares: Cities with the Highest Short-Term Rental Taxes·Compare New Castle County to another location·View the Delaware short-term rentals overview
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