Delaware · Delaware Division of Revenue
Delaware sales tax rates by city
0% statewide with no local add-ons, so every address in Delaware pays the same combined rate.
- State base rate
- 0%
- Lowest combined
- 0%
- Highest combined
- 0%
- Metros stacked
- 1
Quick answer
The Delaware state sales tax rate is 0%. Delaware does not permit local sales taxes, so every address in the state pays the same 0%. Rates shown are as published for January 1, 2026.
Cities in Delaware
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Wilmington | New Castle County | 0% | 0% |
Source: Delaware Division of Revenue · rates as published for 2026
Delaware taxability rules
What is taxed matters as much as the rate.
Delaware counties
County-level rollups for the metros we cover.
How Delaware administers sales tax
Rates are published by the Delaware Division of Revenue. With no local add-ons, sellers apply one rate statewide, which makes destination sourcing straightforward. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.