Delaware Rental / transient occupancy tax

Rental / transient occupancy tax in Delaware

Delaware imposes an 8% state lodging tax on the rent for occupancy of hotel, motel or tourist-home rooms. Statute text: "There is imposed and assessed an excise tax at the rate of 8% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within this State" (30 Del. C. § 6102(a)).

Verified Source: 30 Del. C. § 6102(a) · last checked 2026-10-16