Delaware Sales Tax Calculator
Delaware has no state sales tax. However, some local areas may impose their own sales taxes.
Kent
Total Amount
$100.00
$100.00 + $0.00 tax
Tax Components
No sales tax applies!
Delaware has no state sales tax.
Delaware Sales Tax Highlights
Delaware has NO sales tax
One of only 5 states with no sales tax
Popular shopping destination
No local sales taxes either
Delaware Sales Tax FAQ
Does Delaware have sales tax?
No, Delaware has no state or local sales tax. This makes it a popular shopping destination for residents of nearby states with high sales taxes.
Delaware Sales Tax Rate Structure in 2026
Delaware is one of five states with no sales tax at any level — no state tax, no county tax, and no city tax. Every purchase in Delaware is completely free of sales tax, whether you are buying groceries, clothing, electronics, or vehicles. This applies to both residents and visitors.
The other four no-sales-tax states are Montana, New Hampshire, Oregon, and Alaska (though Alaska allows local taxes). Delaware stands out because it has absolutely no sales tax at any level of government.
| Tax Type | Rate | Notes |
|---|---|---|
| State sales tax | 0% | No state sales tax |
| County sales tax | 0% | No county taxes |
| City sales tax | 0% | No municipal taxes |
| Combined rate | 0% | Tax-free on all retail purchases |
Instead of relying on sales tax revenue, Delaware funds state operations through other sources: corporate franchise taxes (Delaware is the incorporation state of choice for over 60% of Fortune 500 companies), personal income tax (rates from 2.2% to 6.6%), gross receipts tax on businesses, and property taxes.
Tax-Exempt Items and Special Rules in Delaware
Because Delaware has no sales tax, every item is effectively "exempt." There is no need to track exemptions, exemption certificates, or special rates — nothing is taxable at the retail level.
| Category | Sales Tax | Notes |
|---|---|---|
| Groceries | $0 | No tax |
| Clothing | $0 | No tax — popular with shoppers from neighboring states |
| Electronics | $0 | No tax |
| Prescription drugs | $0 | No tax |
| Motor vehicles | $0 sales tax | 4.25% Document Fee applies to vehicle purchases |
| Prepared food | $0 | No tax — meals at restaurants are tax-free |
However, Delaware does impose a Gross Receipts Tax on businesses, which is a tax on total business revenue (not profit). Rates range from 0.0945% to 1.9914% depending on the business activity. While this is not passed directly to consumers as a line-item tax, businesses may factor it into their pricing. Delaware also charges a 4.25% document fee on vehicle purchases, which functions similarly to a sales tax on cars.
Filing and Compliance for Delaware Sales Tax
Since there is no sales tax, businesses in Delaware have no sales tax filing obligations. There is no registration requirement, no collection requirement, and no returns to file related to sales tax.
However, businesses operating in Delaware must register for and file Gross Receipts Tax returns with the Delaware Division of Revenue. This is a separate obligation from sales tax and applies to all businesses with Delaware revenue.
| Filing Detail | Requirement |
|---|---|
| Sales tax registration | Not required — no sales tax |
| Sales tax filing | Not required — no sales tax |
| Economic nexus (sales tax) | Not applicable — no sales tax |
| Gross Receipts Tax | Required for businesses with DE revenue |
| State agency | Delaware Division of Revenue |
| Use tax | Not applicable — no use tax |
Delaware's tax-free status makes it a popular shopping destination for residents of neighboring states like Pennsylvania (6% + local), New Jersey (6.625%), and Maryland (6%). The Christiana Mall and Tanger Outlets in Rehoboth Beach attract significant cross-border shopping traffic. Out-of-state shoppers should note that their home state may require them to pay use tax on items purchased in Delaware and brought home.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Delaware Division of Revenue
Delaware tax authority (no sales tax)
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.