Delaware Statewide Rule
Delaware Short-Term Rental Lodging Tax Requirements
Key Facts
- State lodging tax
- 4.5% of rent
- Rental threshold
- 31 consecutive nights or fewer
- Effective
- January 1, 2025
- Collected by
- Accommodations intermediary
- Statute
- House Bill 168 (2024)
Summary
Delaware imposes a 4.5% short-term rental lodging tax under House Bill 168 (2024), effective for rental agreements entered on or after January 1, 2025. It applies to dwellings rented for no more than 31 consecutive nights, with the hosting platform collecting and remitting.
§ 6202. Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. There is imposed and assessed a short-term rental lodging tax at the rate of 4.5% of the rent upon every occupancy of a short-term rental within this State.
Full Breakdown
House Substitute 2 for House Bill 168, signed September 30, 2024, created Delaware's short-term rental lodging tax at 4.5% of rent. It applies to occupancy of a short-term rental, defined as a residential dwelling rented for no more than 31 consecutive nights, for agreements entered on or after January 1, 2025. The accommodations intermediary, such as Airbnb or Vrbo, is responsible for collecting the tax and remitting it to the Delaware Division of Revenue. Some Delaware municipalities and counties impose their own separate lodging taxes. Long-term rentals are not subject to this state tax.
Violations & Penalties
Failure to collect, file, or remit the 4.5% short-term rental lodging tax exposes the accommodations intermediary to interest and penalties assessed by the Delaware Division of Revenue.
Frequently Asked Questions
Do hosts need to register if Airbnb collects the tax?
Does the state tax apply to long-term rentals?
Sources
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