Delaware Sales Tax Calculator 2026: No Sales Tax (0%)

Delaware Sales Tax Calculator 2026

Delaware has no sales tax. The Division of Revenue says it plainly: Delaware does not impose a state or local sales tax, so the price on the tag is what you pay in Wilmington, Dover or the beach towns. Instead, businesses pay a gross receipts tax on their total sales, at rates mostly below 2%, which is not added to your receipt as a separate line. Hotel stays carry an 8% lodging tax. That is why shoppers from nearby states often cross the border for big purchases.

By AwaisLast reviewed October 28, 2026

Delaware sales tax at a glance

Delaware sales tax rules
Type of tax	No general sales tax
State rate	None
Local sales taxes	None
Groceries	No sales taxDelaware has no sales tax, so groceries are never taxed at the register.
Prescription drugs	No sales taxNo sales tax applies to prescription or over-the-counter drugs in Delaware.
Clothing	No sales taxClothing and shoes are sold without sales tax everywhere in Delaware.

Official rates: Delaware Division of Revenue: Gross receipts tax rates.

Worked examples

A $1,500 laptop bought in Wilmington

A $1,500 laptop bought in Wilmington
Rate	0%
Price before tax	$1,500.00
Sales tax	$0.00
Total	$1,500.00

Working: $1,500.00 × 0% = $0.00. No sales tax applies, so the total is the price. Bought in neighboring Pennsylvania, the same laptop would carry at least 6% tax.

A $216.00 hotel bill with 8% lodging tax

A $216.00 hotel bill with 8% lodging tax
Rate	0% state + 8% local = 8%
Price before tax	$200.00
Sales tax	$16.00
Total	$216.00

Working back: $216.00 ÷ 1.08 = $200.00, so the tax was $16.00. Lodging is one of the few things Delaware taxes at the counter. Dividing by 1.08 gives the room rate before the lodging tax.

The gross receipts tax

Delaware taxes sellers rather than buyers. Businesses pay a gross receipts tax on their total receipts, with rates set by type of business: from about 0.1% to just under 2%, after a monthly exclusion that starts at $100,000 for most businesses. No deductions are allowed for costs or taxes. Some of this cost may be built into prices, but it is not charged as a separate tax at checkout, so customers see no sales tax on their receipt.

Tax-free shopping and your home state

Delaware's outlets and big stores draw shoppers from Pennsylvania, Maryland and New Jersey. If you live in one of those states, your home state may expect you to pay use tax on taxable items you bring back, at your home rate. Hotels and other lodging in Delaware charge an 8% lodging tax.

Delaware vs. neighboring states

Delaware sales tax compared with neighboring states
State	State rate	Avg. combined	Groceries
Delaware	0%	0.00%	No sales tax
Maryland	6%	6.00%	Exempt
Pennsylvania	6%	6.34%	Exempt
New Jersey	6.625%	6.60%	Exempt

Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.

Frequently asked questions

Does Delaware have sales tax?

No. Delaware does not impose a state or local sales tax on goods or services, so shoppers pay the listed price. Businesses pay a gross receipts tax instead.

What is the Delaware gross receipts tax?

A tax on a business's total receipts, paid by the seller, at rates that vary by business type and are mostly below 2%. It is not shown as a sales tax on customer receipts.

Do I owe tax if I live in another state and shop in Delaware?

Possibly. Your home state may charge use tax on taxable items bought tax-free in Delaware and brought home, at your home state's rate.

Are hotel stays taxed in Delaware?

Yes. Delaware charges an 8% lodging tax on hotel and motel rooms, collected from guests. It is the main tax a visitor is likely to see on a bill.

What is the sales tax rate in Delaware?

0%. Delaware has no general state or local sales tax, so a $100 purchase costs $100 at the register. Some specific items or services can still carry their own taxes, as described on this page.