Delaware sales tax rates (July 1, 2026)
| State rate | 0.00% |
|---|---|
| Average local rate | 0.00% |
| Average combined rate | 0.00% |
| Rank among the 50 states and DC | 48 (tied with 3 others) of 51, where 1 is the highest combined rate |
Delaware is one of the few places in the country with no general sales tax at all. Specific items — such as fuel, alcohol, tobacco, lodging or restaurant meals — can still carry their own excise taxes, and businesses may pay taxes that end up in prices.
Delaware compared with nearby states
| State | State rate | Avg. local | Combined | Tax on $250 |
|---|---|---|---|---|
| Delaware | 0.00% | 0.00% | 0.00% | $0.00 |
| Maryland | 6.00% | 0.00% | 6.00% | $15.00 |
| Pennsylvania | 6.00% | 0.34% | 6.34% | $15.85 |
| New Jersey | 6.63% | 0.00% | 6.63% | $16.56 |
Delaware's average combined rate is the lowest among its neighbors — there is no general sales tax to avoid, so crossing the border rarely saves sales tax.
What's taxed and what's exempt in Delaware
- Delaware has no sales tax; businesses pay a gross receipts tax instead (about 0.09% to 2% depending on the activity), which isn't itemized on receipts.
Frequently asked questions
What is the sales tax rate in Delaware in 2026?
Delaware has no state sales tax and no local general sales taxes, so the general rate is 0%.
How does Delaware's sales tax compare with other states?
Delaware ranks 48 (tied with 3 others) of 51 for combined state and average local sales tax, where 1 is the highest. None of its neighbors has a lower combined rate. New Jersey (6.63%), Pennsylvania (6.34%) and Maryland (6.00%) are higher.
Do I pay Delaware sales tax on online orders?
No. Delaware has no general sales or use tax, so online orders delivered in Delaware are not subject to a general sales tax.
What else should shoppers know about sales tax in Delaware?
Delaware has no sales tax; businesses pay a gross receipts tax instead (about 0.09% to 2% depending on the activity), which isn't itemized on receipts.
Rates are averages for planning — not tax advice. Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026). Local rates vary by address and can change during the year; the Delaware revenue department publishes the official rate for each location.