STR hosts in Wilmington must collect and remit Delaware's 8% state lodging tax plus a potential 3% city lodging tax on all bookings.
Delaware imposes an 8% gross receipts tax on transient accommodations under Del. Code Title 30 §6101. Wilmington has considered applying its own 3% lodging tax to STRs, which would bring the combined tax rate to 11%. Hosts must register with the Delaware Division of Revenue. Many booking platforms collect state tax automatically, but local taxes may require separate remittance. Records of all transactions must be kept for 3 years.
Failure to collect or remit taxes can result in penalties and interest from the Delaware Division of Revenue.
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See how Wilmington's taxes & fees rules stack up against other locations.
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