Hotels & Lodging in Delaware (2026)
3 rules on the books across Delaware, 3 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
New Castle County
Some RestrictionsNew Castle County charges a 3% lodging tax on hotel, motel and tourist home rooms in unincorporated areas, collected by…
Read full rule →Sussex County
Some RestrictionsSussex County charges a 3% lodging tax on every hotel, motel or tourist home room rented in the unincorporated county…
Read full rule →Wilmington
Some RestrictionsWilmington charges a 2% lodging tax on hotel, motel, and tourist home rooms within city limits, on top of Delaware's…
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