Total Range for 2025
| Base state sales tax rate | 0% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 0% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | No sales tax | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Delaware is 0%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
What about physical or economic nexus in Delaware?
Since there’s no sales tax, the concept of nexus (physical or economic) doesn’t come into play for sales tax purposes in Delaware, i.e. there is no nexus!
Is what you’re selling taxable in Delaware?
Delaware is one of the few states with no broad-based sales tax. This means, in general, you don’t need to collect sales tax on most goods and services you sell in Delaware. This applies to:
- Services: Services rendered in Delaware are typically not subject to sales tax. This includes consulting, IT services, marketing services, and similar offerings.
- Goods: Tangible personal property sold in Delaware is generally exempt from sales tax. So, physical products like clothing, furniture, or electronics wouldn’t incur sales tax.
- Software as a Service (SaaS): Delaware doesn’t have a specific tax on SaaS. Since SaaS is considered a service, it would likely fall under the general exemption for services.
- Freight and Shipping: If you’re selling physical products and include a separate shipping charge, the shipping cost is generally exempt from sales tax in Delaware, as long as the destination is within the state.
What about physical or economic nexus in Delaware?
Since there’s no sales tax, the concept of nexus (physical or economic) doesn’t come into play for sales tax purposes in Delaware, i.e. there is no nexus!
