Delaware has no state sales tax — one of 5 states without one. There are no local sales taxes either. (Tax Foundation, January 1, 2026)
Combined Avg Rate
0.00%
Tax Foundation, January 1, 2026
State Rate
None
Avg Local Rate
None
Tax on $100
$0.00
| State Rate | 0% (no state sales tax) | Delaware base rate — Tax Foundation, January 1, 2026 |
| Avg Local Rate | 0% | Population-weighted average — Tax Foundation, January 1, 2026 |
| Combined Avg Rate | 0.00% | State + average local |
| Tax on $100 | $0.00 | At combined avg rate |
| Est. Annual Tax | $0 | Illustration: $30,000 spending, 60% taxable (assumptions) |
Delaware is one of 5 states with no statewide sales tax (the others are Alaska, Montana, New Hampshire, Oregon). The state collects revenue through other means such as income taxes, property taxes, and business levies. Note that some local governments in Delaware may still impose their own sales taxes.
Sales taxes are typically not applied to groceries, prescription drugs, and some other categories in most states. The actual tax you pay may be lower than the calculated estimate if a significant portion of your spending is on exempt items.