Delaware Sales Tax

Delaware Sales Tax Guide (2026)

No sales tax at state or local level, which is why shoppers cross the border. Sellers are reached instead through gross receipts tax, charged on revenue with no deduction for costs.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: DE Revenue & Del. Code
Alabama sales tax guideALAlaska sales tax guideAKArizona sales tax guideAZArkansas sales tax guideARCalifornia sales tax guideCAColorado sales tax guideCOConnecticut sales tax guideCTDelaware (this page)DEDistrict of ColumbiaDCFlorida sales tax guideFLGeorgia sales tax guideGAHawaii sales tax guideHIIdaho sales tax guideIDIllinois sales tax guideILIndiana sales tax guideINIowa sales tax guideIAKansas sales tax guideKSKentucky sales tax guideKYLouisiana sales tax guideLAMaine sales tax guideMEMaryland sales tax guideMDMassachusetts sales tax guideMAMichigan sales tax guideMIMinnesota sales tax guideMNMississippi sales tax guideMSMissouri sales tax guideMOMontana sales tax guideMTNebraska sales tax guideNENevada sales tax guideNVNew Hampshire sales tax guideNHNew Jersey sales tax guideNJNew Mexico sales tax guideNMNew York sales tax guideNYNorth Carolina sales tax guideNCNorth Dakota sales tax guideNDOhio sales tax guideOHOklahoma sales tax guideOKOregon sales tax guideORPennsylvania sales tax guidePARhode Island sales tax guideRISouth Carolina sales tax guideSCSouth Dakota sales tax guideSDTennessee sales tax guideTNTexas sales tax guideTXUtah sales tax guideUTVermont sales tax guideVTVirginia sales tax guideVAWashington sales tax guideWAWest Virginia sales tax guideWVWisconsin sales tax guideWIWyoming sales tax guideWY
Quick Facts

Sales Tax at a Glance

State sales tax
None [1]
Local sales tax
None [1]
Gross receipts tax
0.0945%–1.9914% [1]
Retailer GRT rate
0.7468% [2]
Monthly exclusion
$100k, most categories [2]
Business licence
$75–$90 a year [3]
LLC franchise tax
$300 flat [4]
Vehicle document fee
5.25% [5]
Latest change
Vehicle fee up 10/1/25 [5]
Book a Sales Tax Consultation Talk to a Tax Expert

The vehicle document fee rose to 5.25% on October 1, 2025

Delaware charges a document fee when a vehicle is titled, standing in for the sales tax it does not levy. That fee rose from 4.25% to 5.25% under HB 164.[5] Delaware charges several things in place of sales tax:

Gross receipts tax on sellers Business licence fee Vehicle document fee 5.25% Realty transfer tax up to 4% Corporate franchise tax No resale exemption
Do not confuse the two big ones: gross receipts tax applies to any business with Delaware activity based on actual revenue, while franchise tax applies only to entities formed under Delaware law, whether or not they trade there.[4]
Estimate

Delaware tax calculator

Delaware · no sales tax
A normal retail purchase carries no Delaware tax at all.
Rate applied–
Estimated Delaware tax–
Total with tax–

The default is 0% because Delaware has no sales tax. GRT presets ignore the monthly exclusion, which is usually the first $100,000.[2] For a real GRT calculation, talk to CrownGlobe.

Rates & Registration

What Delaware charges instead

Gross receipts tax rates

General sales taxNone
Retailers0.7468%
Wholesalers0.3983%
Services & occupations0.3983%
Contractors0.6472%
Manufacturers0.1260%

Rates apply after a monthly exclusion, generally the first $100,000 of receipts, or $1,250,000 for manufacturers.[2]

Who must register

There is no sales tax permit. Any person or entity conducting a trade or business in Delaware must hold a state business licence before starting, obtained through Delaware One Stop.[3] Liability follows Delaware activity, not entity formation.

No deductions, and no resale relief: GRT is charged on gross revenue with no deduction for cost of goods, labour or delivery, and Delaware has no general resale exemption, so a manufacturer, wholesaler and retailer can each owe GRT on the same goods.[1]

Compliance

Sales Tax Registration and Filing

A business licence, not a sales tax permit, is the Delaware requirement.

How to register

  • Confirm DE activity→
  • Delaware One Stop→
  • Pay licence fee→
  • Get temporary licence→
  • File GRT returns

Licences cost $75 a year for most categories and $90 for retail, plus $25 per extra location, and nearly all expire on December 31.[3]

Filing & due dates

FrequencyThresholdDue
MonthlyLook-back over $1.5m20th of next month
QuarterlyLook-back under $1.5mMonth-end after quarter
Franchise taxCorporationsMar 1 annually

Late GRT filing costs 5% a month plus 0.5% a month interest.[6] Trading without a licence risks a fine of up to $3,000 and the unpaid licence fees.[7]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Nothing sold at retail in Delaware carries sales tax. The seller, rather than the buyer, is who Delaware taxes.[1]

Reached by gross receipts tax

  • Retail sales where the buyer takes possession in DE0.7468%
  • Wholesale goods delivered in DE0.3983%
  • Professional & personal services in DE0.3983%
  • Construction & development work0.6472%
  • Goods manufactured in Delaware0.1260%
  • Titling a vehicle in Delaware5.25% document fee

Carries no Delaware sales tax

  • Clothing, electronics & furnitureNo sales tax
  • Groceries & restaurant mealsNo sales tax
  • SaaS, software & digital goodsNo sales tax
  • Shipping & delivery chargesNo sales tax
  • The first $100k of monthly receiptsGRT exclusion
  • Nonprofit receipts under 501(c)30 Del. C. 2301(p)
Worth flagging: Delaware’s own website currently hosts two disagreeing sets of GRT rate figures. The rates here follow the Delaware Code and the Division of Revenue master rate table; some older Tax Tips PDFs show higher numbers. Confirm with the Division before relying on either.[2]
Reference

Glossary of key terms

Gross receipts tax
Delaware’s tax on a seller’s total revenue, with no deduction for costs.
Monthly exclusion
The receipts a business may deduct before GRT applies, usually the first $100,000.
Business licence
The registration every business trading in Delaware must hold, renewed annually.
Franchise tax
An entity-level tax on Delaware-formed companies, unrelated to Delaware trading activity.
Document fee
A 5.25% charge on titling a vehicle, standing in for sales tax on the purchase.
Form 373
A narrow wholesale exemption for out-of-state buyers collecting goods in Delaware.
FAQ

Sales Tax FAQs

No. Delaware charges no sales tax at state or local level, which is why it is a common destination for cross-border shopping.

Sellers pay gross receipts tax on Delaware revenue, at rates from about 0.0945% to 1.9914% depending on activity, after a monthly exclusion that is usually the first $100,000.

No. Gross receipts tax applies to any business with Delaware activity, based on actual revenue. Franchise tax applies only to entities formed under Delaware law, whether or not they trade there.

5.25% of the purchase price or NADA value, whichever is greater, since October 1, 2025. It was 4.25% before that date.

There is no Delaware sales tax on SaaS or digital goods. Those receipts may still form part of a seller’s gross receipts tax base if the business has Delaware activity.

There is no general resale exemption, because gross receipts tax applies at each stage of distribution. A narrow wholesale exemption on Form 373 covers out-of-state buyers collecting goods in Delaware.

Verification

Sources & methodology

  1. DE Revenue – Gross Receipts Tax FAQs
  2. DE Revenue – Licence & Tax Rate Table (PDF)
  3. DE Revenue – Business Licence FAQs
  4. DE Corporations – LLC/LP/GP Annual Tax
  5. State of Delaware – DMV Fee Increase Oct 2025
  6. DE Revenue – 2026 GRT Due Dates (PDF)
  7. Del. Code – Title 30 Ch. 21 Licences
  8. Del. Code – Title 30 Ch. 29 Retail & Wholesale
  9. Del. Code – Title 30 Ch. 23 Occupations
  10. Del. Code – Title 30 Ch. 27 Manufacturers
  11. Del. Code – Title 30 Ch. 25 Contractors
  12. DE Corporations – Franchise Tax Calculator
  13. DE DMV – Vehicle Titling
  14. Del. Code – Title 30 Ch. 54 Realty Transfer
Methodology: Every figure is checked against the Delaware Division of Revenue, the Division of Corporations or the Delaware Code directly, never copied from a third-party guide. Delaware currently publishes conflicting GRT rate documents, so figures here follow the statute and the master rate table.
Get started

Need help with Delaware sales tax compliance?

CrownGlobe helps businesses handle registration, nexus tracking, filings, and audit response across every state.

Book a Free Consultation
Other states

Selling into other states too?

View all states on the US map →