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Delaware County, PA Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

County tax rate
5% (from April 1, 2026)
Prior rate
3%
Applies to
Rentals to all persons
Exemption
Stays over 30 consecutive days
State tax (separate)
6% PA hotel tax

Summary

Delaware County, PA levies a Hotel and Short Term Rental occupancy tax. Effective April 1, 2026 the rate is 5%, due on rentals to all persons. Stays over 30 consecutive days ('permanent residents') are exempt. This is separate from Pennsylvania's 6% state hotel tax.

These county ordinances apply to unincorporated areas of Delaware County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

Effective April 1st, 2026 the Hotel and Short Term Rental occupancy tax will be 5%. The 5% tax is due on rentals to ALL persons -- including employees of federal, state or local governments. Delaware County's 5% Hotel Tax should not be confused Pennsylvania's State Hotel Tax of 6% on room rentals (and meals).

View official code

Full Breakdown

This is the one genuinely county-level short-term-rental rule in Delaware County. The Treasurer collects a county Hotel and Short Term Rental occupancy tax; effective April 1, 2026 the rate rose to 5% and applies to rentals to all persons, including federal, state and local government employees. The sole exemption is a 'permanent resident': anyone occupying a room for more than 30 consecutive days. The county tax is distinct from Pennsylvania's 6% State Hotel Occupancy Tax; the state tax's exemptions (ambassadors, ministers, consular officers, federal employees on official business) do not carry over to the county tax. Operators, including Airbnb-style hosts, collect and remit it to the county.

Violations & Fines

Failure to collect or remit the county occupancy tax exposes the operator to penalties and interest assessed by the Delaware County Treasurer.

Frequently Asked Questions

How much is Delaware County's short-term-rental tax?
5% effective April 1, 2026 (up from 3%), on rentals to all persons, collected by the county Treasurer. It is separate from the 6% Pennsylvania state hotel tax.
When is a guest exempt from the county tax?
Only a 'permanent resident', someone occupying the room for more than 30 consecutive days, is exempt. Short overnight and weekly stays are fully taxable.

Sources & Official References

Other rules in Delaware County

Parking Rules: Overnight ParkingSome RestrictionsAnimal Ordinances: Dog Leash LawsSome RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsAnimal Ordinances: Wildlife FeedingSome Restrictions

All Delaware County rules

How Delaware County compares: Cities with the Highest Short-Term Rental Taxes·Compare Delaware County to another location·View the Pennsylvania short-term rentals overview

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