Delaware Sales Tax Calculator

Delaware has no sales tax at any level

Delaware charges no sales tax: not at the state level, not in counties, and not in cities. The price on the shelf is the price you pay at the register, whether you are buying groceries in Dover, a laptop in Newark or furniture in Wilmington. That is why the calculator above shows a 0% rate and why shoppers from neighbouring states often drive to Delaware for large purchases.

Delaware is not the only state without a statewide sales tax, and its local governments do not add one either. That sets it apart from Alaska, where boroughs and cities can levy their own sales taxes even though the state does not.

What replaces it: the gross receipts tax

Instead of a sales tax, Delaware taxes businesses on their gross receipts. The Division of Revenue describes it as a tax "levied on the seller of goods or services, rather than on the consumer." Rates depend on the type of business and range from 0.0945% to 1.9914%. Petroleum products have a variable rate that can reach 2.4218%.

Businesses get a monthly or quarterly exclusion, which usually starts at $100,000 a month and can be as high as $1,250,000 depending on the activity. There are no deductions for costs; the tax applies to total receipts. Businesses file monthly by the 20th or quarterly depending on their volume.

For shoppers, the gross receipts tax is built into prices rather than added at checkout. Because it applies at a far lower rate than a typical sales tax, its effect on prices is usually small.

Buying a car: the 5.25% document fee

Vehicles are the main exception for shoppers. Delaware does not charge sales tax on cars, but the Division of Motor Vehicles charges a one-time document fee of 5.25% when a vehicle is titled. The rate rose from 4.25% on October 1, 2025. It is charged per $100 (or fraction) of the purchase price or NADA book value, whichever is greater, rounded to the nearest dollar. Mobile homes have a lower 3.75% document fee.

Example: a $30,000.00 car costs $1,575.00 in document fees. If you pay $18,000.00 for a used car with a NADA value of $20,000.00, the fee is based on the higher value: $1,050.00, not $945.00.

Shopping in Delaware when you live in another state

Paying no tax at a Delaware store does not always mean your purchase is tax-free. Most states charge use tax on goods their residents buy elsewhere and bring home without paying sales tax. Pennsylvania, Maryland and New Jersey residents who buy a large item in Delaware may owe use tax to their home state at that state's rate, typically reported on the state income tax return.

Vehicles are where this shows up most often. A non-resident who buys a car at a Delaware dealer will generally pay their own state's tax when they title and register the car at home.

Buying online from a Delaware address

If you live in Delaware and order online for delivery to a Delaware address, there is no sales tax for the retailer to collect, so the checkout total should not include any tax. If a retailer does add tax to an order shipped to Delaware, it is usually because the shipping address was entered incorrectly. Check it before you pay. On a $1,000.00 order, Delaware's 0% rate saves $60.00 compared with a state charging 6%.

Other Delaware taxes you may still see

• Document fee on vehicles (above), paid at the DMV, not the dealership counter.
• Gross receipts tax, paid by businesses and built into prices.
• Separate taxes on specific items such as motor fuel, alcohol and tobacco. These are excise taxes included in the shelf price, not added at checkout.

What Delaware's 0% saves compared with its neighbours

The savings depend on where you would otherwise shop. Pennsylvania charges 6.00% at the state level, Maryland 6.00% and New Jersey 6.63%. On a $1,500.00 appliance, that is $90.00 in Pennsylvania, $90.00 in Maryland and $99.38 in New Jersey at the state rate alone, against $0.00 in Delaware. Remember that your home state may still expect use tax.

Worked example: gross receipts tax for a business

Suppose a Delaware business has $160,000.00 of gross receipts in a month and its activity carries a $100,000.00 monthly exclusion. Only $60,000.00 is taxable. At the lowest rate of 0.0945%, the tax is $56.70; at the highest standard rate of 1.9914%, it is $1,194.84. Even at the top rate, that is far less than a 6% sales tax on the same sales would raise, which is why shoppers see little effect on prices.

The Division of Revenue sets each business activity's rate and exclusion, so check the gross receipts tax rate table for your activity before relying on this example.

Document fee examples: minimums and mobile homes

Very cheap vehicles pay a flat minimum instead of the 5.25% rate. The DMV's minimum document fees, which did not change in 2025, are $8.00 for a purchase price of $0 to $399 and $13.75 for $400 to $500. So a $300.00 project car pays $8.00, not $15.75. Because the fee is charged per $100 or fraction of $100, a $10,050.00 price is treated as $10,100.00: $530.25.

Mobile homes pay a lower 3.75% fee. On a $60,000.00 mobile home that is $2,250.00, compared with $3,150.00 if the vehicle rate applied. Both fees are paid to the Division of Motor Vehicles when the title is issued.