Short-Term Rentals in Delaware (2026)
5 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
Short-Term Rental Permits
Whether you need a license or permit to list your property on Airbnb, VRBO, or similar platforms, and what the application process looks like.
Wilmington
Heavy RestrictionsWilmington requires a residential property rental license and STR operator permit. Most residential zones (R1–R5) do…
Read full rule →Kent County
Some RestrictionsKent County treats short-term rentals as a permitted use subject to specific conditions rather than a discretionary…
Read full rule →Taxes & Fees
Transient occupancy taxes, tourism fees, and other charges that hosts must collect from guests or pay to the city.
Delaware: statewide
StatewideHeavy RestrictionsDelaware imposes a 4.5% short-term rental lodging tax under House Bill 168 (2024), effective for rental agreements…
Read full rule →New Castle County
Some RestrictionsNew Castle County's 3% lodging tax applies only to hotels, motels, and tourist homes in unincorporated areas, not…
Read full rule →Short-Term Rental Parking Rules
Off-street parking requirements for rental guests, limits on the number of vehicles, and restrictions on street parking near rental properties.