Delaware lodging tax on Airbnb
Verdict for Delaware
- Airbnb collects
- State short-term rental lodging tax
- You may still owe
- Bookings made off Airbnb; any local obligations
Researched from Airbnb's Delaware tax page and the Delaware Division of Revenue. A third-party estimator lists an 8% rate; we used the 4.5% rate stated by the Division of Revenue and Airbnb. We did not research town-level taxes. Not yet confirmed by a person; check your town before filing.
Tax layers
Short-term rental lodging tax
Reported- Rate
- 4.5%
- Applies to
- Rent for stays of no more than 31 consecutive nights; cleaning and linen fees are not part of rent
- Airbnb collects
- Yes
- Where to register
- Delaware Division of Revenue
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Short-term rental lodging taxReported | 4.5% | Rent for stays of no more than 31 consecutive nights; cleaning and linen fees are not part of rent | Yes | Delaware Division of Revenue |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Delaware lodging tax?
- Yes. Airbnb's Delaware page says guests pay the 4.5% short-term rental lodging tax on the listing price, excluding cleaning fees, for stays of 31 nights or fewer. Delaware's guidance says the booking platform collects and remits the tax when one is used.
- When did this tax start?
- It applies to short-term rental agreements entered into on or after January 1, 2025.
- What if I rent directly to guests?
- The Division of Revenue says an owner who rents without a platform remits the tax by the 15th of the month after collection.
Sources
- Occupancy tax collection and remittance by Airbnb in Delaware (Tier 1, Airbnb Help Center)
- Technical Information Memorandum 2024-01: Short-Term Rental Lodging Tax (Tier 1, Delaware Division of Revenue)
- Delaware Code Title 30, Chapter 62: Short-Term Rental Lodging Tax (Tier 1, Delaware General Assembly)
- Division of Revenue releases guidance on new short-term rental lodging tax (Tier 1, State of Delaware)
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General information, not tax advice. Confirm with your state or a tax professional.