Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://revenue.delaware.gov
Tax Breakdown
0%
State Sales Tax
8%
Lodging / TOT
Est. Total Tax Burden~8%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state sales tax. State lodging tax applies. Coastal resort towns have specific STR regulations. Rehoboth Beach limits STRs and requires rental licenses.
Major City Rules
3 cities tracked
Rehoboth Beach
Moderate
Annual rental license required, safety inspections, limits in some zones
Bethany Beach
Moderate
Town rental permit required
Wilmington
Host Friendly
Business license, state lodging tax
Housing Market Data — US Census ACS
ACS 5-Year 2022
451,556
Total Housing Units
13.9%
Vacancy Rate
72.0%
Owner-Occupied
28.0%
Renter-Occupied
38,839
Seasonal/Vacation Units
8.6%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.