Delaware Sales Tax Rate Table
Delaware statewide sales tax rate: No sales tax. Delaware’s sales tax is administered by the Delaware Division of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
Delaware Sales Tax Rates at a Glance
| Statewide sales tax rate | No sales tax |
|---|---|
| Local sales taxes | See notes below |
| Average local rate | None |
| Average combined rate | 0.00% |
| Administered by | Delaware Division of Revenue |
| Registration document | Delaware business licence |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in Delaware
Delaware imposes no sales tax at state or local level, which is why it advertises itself as a tax-free shopping destination. What Delaware does levy instead is a gross receipts tax on the seller. That tax is paid by the business out of its own receipts rather than added to the customer’s bill, and the rate depends on the type of business activity.
Which Delaware Rate Should You Charge?
There is no sales tax rate to source. If you sell into Delaware from another state you have no Delaware sales tax collection obligation, though selling from a Delaware location does not exempt you from other states’ rules.
What Delaware Taxes — and What It Doesn’t
Because there is no sales tax there is no exemption list. Delaware businesses should focus instead on the gross receipts tax, licensing requirements and any lodging or motor vehicle document fees that apply to their activity.
Look Up an Exact Delaware Sales Tax Rate
Publishing a fixed list of every Delaware city and county rate would be out of date within weeks, so we do not reproduce one here. The Division of Revenue publishes gross receipts tax rates by business activity and handles business licensing. Open the official Delaware Division of Revenue website at revenue.delaware.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in Delaware
Before you can legally charge Delaware sales tax you need to be registered with the Delaware Division of Revenue and hold a Delaware business licence. Our sales tax application service files the paperwork for you.
Ready to register in Delaware? Apply for your Delaware sales tax permit online – it only takes a few minutes.
Delaware Sales Tax Rate FAQs
What is the sales tax rate in Delaware?
Delaware does not impose a statewide general sales tax. Delaware imposes no sales tax at state or local level, which is why it advertises itself as a tax-free shopping destination. What Delaware does levy instead is a gross receipts tax on the seller. That tax is paid by the business out of its own receipts rather than added to the customer’s bill, and the rate depends on the type of business activity.
Do I need a permit before I collect sales tax in Delaware?
Because Delaware has no statewide sales tax, there is no statewide sales tax permit. You may still need other state or local business registrations. If you sell into other states, you will need a permit in each state where you have nexus — start a multi-state application here.
Do remote and online sellers have to collect Delaware sales tax?
There is no statewide Delaware sales tax for remote sellers to collect. Selling into other states is a different matter — most states require registration once you cross their economic nexus threshold.
How often do Delaware sales tax rates change?
This page is reviewed whenever Delaware changes its treatment of sales and use tax.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Maryland sales tax rate table
- New Jersey sales tax rate table
- Pennsylvania sales tax rate table
- Virginia sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.