Delaware sales tax rates 2026: Calculator, nexus, and due dates

Delaware sales tax rates by city and county

Delaware does not impose a state or local sales tax. There are no county rates, city rates, or special district taxes. The sales tax rate for every address in Delaware is 0%.

Unlike Alaska — which also has no state sales tax but allows local jurisdictions to levy their own — Delaware has no sales tax at any level of government. Sellers shipping to Delaware customers have no sales tax collection obligation.

Major Delaware cities and their 2026 combined rates:

Delaware sales tax calculator

Can’t find your city? Use the TaxCloud Sales Tax Calculator to look up any Delaware ZIP code.

The rates in this calculator are powered by the same real-time engine used within our platform. While Delaware’s rate is 0% statewide, the calculator confirms this for any address — and is especially useful for multi-state sellers verifying which states require collection and which do not. To automate rate lookups across all 50 states, start your 30-day free trial and see the engine in action.

Delaware Gross Receipts Tax nexus

While there is no sales tax nexus, Delaware does impose a Gross Receipts Tax (GRT) on businesses with physical nexus in the state. Physical nexus for GRT purposes includes:

• Property: Owning or leasing office space, a warehouse, or a retail location in Delaware.
• Personnel: Employees, contractors, or agents conducting business in Delaware.
• Inventory: Storing goods in a Delaware facility.

Purely remote sellers with no physical presence in Delaware are generally not subject to GRT. The tax is paid by the business on its total gross revenue from Delaware-based activity — it is not collected from customers.

Delaware business license registration

Because Delaware has no sales tax, there is no sales tax permit to obtain. Sellers shipping to Delaware customers do not need to register with the state for sales tax purposes.

Businesses that do have physical nexus in Delaware must obtain a Delaware Business License through the Delaware One Stop portal and file Gross Receipts Tax returns with the Division of Revenue. GRT is filed monthly or quarterly depending on total gross receipts.

If you have questions about your Delaware registration or compliance history, TaxCloud’s U.S.-based support team typically responds within 2 hours and can review your setup directly.

Delaware sales tax calculation rules

Delaware does not impose a sales tax, so standard calculation rules — sourcing logic, marketplace facilitator requirements, and tax holiday schedules — do not apply.

What is taxable in Delaware?

• Nothing is subject to sales tax in Delaware. The state does not tax tangible personal property, SaaS, digital goods, food, clothing, or any other category at the point of sale. All product categories that are taxable in other states are not subject to sales tax in Delaware.
• Delaware’s Gross Receipts Tax is calculated on the seller’s total revenue from Delaware-based business activity — not on individual transactions. GRT rates range from 0.0945% to 1.9914% depending on the type of business activity, with monthly exclusions that vary by business activity, generally starting at $100,000. Exclusion amounts vary by business type; check revenue.delaware.gov for your specific category.

What is tax exempt in Delaware?

Because Delaware has no sales tax, exemption certificates and product-level exemptions are not applicable. No items require exemption documentation for sales tax purposes.

Delaware sales tax return due dates and filing frequency

Delaware has no sales tax, so there are no sales tax returns to file.
Businesses subject to the Gross Receipts Tax file returns with the Division of Revenue either monthly or quarterly. The Division of Revenue assigns filing frequency based on a look-back period — businesses do not self-select. Monthly returns and payments are due on or before the 20th of the following month. Quarterly returns are due on or before the last day of the first month following the close of the quarter.

Critical 2026 compliance notes:

• GRT is not a sales tax. It is paid by the business on gross revenue and is never collected from customers at checkout. Sellers do not add GRT to invoices.
• Online filing is mandatory. Delaware requires all GRT returns to be filed electronically through the Delaware Taxpayer Portal.
• Penalties apply for late filing. GRT returns filed late are subject to a 5% per month penalty plus 0.5% per month interest from the original due date.
• Multi-state sellers. Even though Delaware has no sales tax, you are still required to collect and file in every other state where you have nexus. Delaware orders are excluded from your sales tax obligations, but they do count toward your total revenue — which other states use to calculate economic nexus thresholds.

Delaware and the Streamlined Sales Tax (SST) program

Delaware is not a member of the Streamlined Sales Tax (SST) program. As a state with no sales tax, Delaware is not eligible for SST membership.

However, because TaxCloud is a Certified Service Provider of the SST Program, we can save your business time and money on state registration and filing costs in 24 SST-member states — and handle your filing in all other states where you have nexus.

Calculate your potential tax filing savings through the SST program here.

The latest Delaware sales tax changes

We track Delaware’s shifting tax landscape so you don’t have to.

Here are the most relevant updates for 2026:

• Delaware lawmaker proposes statewide sales tax (March 2026): State Sen. David Lawson (R-Marydel) publicly suggested introducing a 2% statewide sales tax as an alternative to rising property taxes following recent reassessments. No bill has been drafted, and Lawson has announced plans to retire from the senate. This remains a discussion-stage proposal, not pending legislation.