Short-Term Rental Regulations in Delaware
State Overview
Delaware has no statewide law preempting local governments from banning or restricting short-term rentals; the state sets a uniform lodging tax but leaves zoning and operational regulation to municipalities, so towns like Rehoboth Beach may impose their own permits, caps, or bans. The state imposes a 4.5% Short-Term Rental Lodging Tax in addition to any local taxes. Cities in Delaware
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Lewes | ✓ Required | 10% combined (4.5% state short-term rental lodging tax + 5.5% City of Lewes Gross Receipts Rental Tax) | No limit | No | → |
| Rehoboth Beach | ✓ Required | 11.5% | No annual cap · per-stay limit | No | → |
Delaware's STR Landscape
Delaware does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4.5% Short-Term Rental Lodging Tax in addition to local taxes.
Regulation varies significantly across cities. Tax rates vary from 10% combined (4.5% state short-term rental lodging tax + 5.5% City of Lewes Gross Receipts Rental Tax) to 11.5%.
Popular Short-Term Rental Markets
High-demand markets in other states — compare their permit, tax, and day-limit rules:
- Nashville STR regulations
- Vacation rental rules in Miami Beach
- Asheville STR regulations
- Vacation rental rules in Myrtle Beach
- Gatlinburg, TN rental rules
- Austin short-term rental permits
- Short-term rental rules in New Orleans
- San Diego STR regulations
- Savannah short-term rental permits
- Scottsdale short-term rental permits
Other States
Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city