Delaware Sales Tax Guide & Nexus Calculator (2026)

Delaware is one of five US states with no sales tax. There is no state sales tax rate, no economic nexus threshold, and no registration or filing requirement for remote sellers. If you sell goods or services to Delaware customers, you have no Delaware sales tax obligation — regardless of your sales volume.

Quick Reference

Criterion	Detail
State Rate	None (no sales tax)
Economic Nexus Threshold	N/A
Transaction Threshold	N/A
Digital Goods / SaaS	N/A (no sales tax)
Filing Frequency	N/A
SST Member	No
Other Taxes	Gross Receipts Tax applies to businesses operating in Delaware

No Sales Tax in Delaware

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No Statewide Sales TaxDelaware

This state does not impose a statewide sales tax. Remote sellers have no state-level obligation here.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

Delaware imposes no state sales tax. This applies to:

• Physical goods
• Digital goods and SaaS
• Services
• All transaction types

There is no requirement to register, collect, or remit sales tax to the state of Delaware. If you make sales to Delaware customers — whether you are a domestic US seller or an international remote seller — you have zero Delaware sales tax compliance obligations.

Delaware is one of the five no-tax states: Alaska (no state tax, but local jurisdictions levy taxes), Delaware, Montana, New Hampshire, and Oregon.

Delaware Gross Receipts Tax

Delaware uses a Gross Receipts Tax (GRT) instead of sales tax. The GRT is imposed on businesses for the privilege of doing business in Delaware — it applies to Delaware-based businesses on their gross revenue from Delaware operations.

Key points for remote sellers:

• The GRT applies to businesses operating in Delaware, not to remote sellers selling to Delaware customers
• If you have no Delaware physical presence (no office, warehouse, employees), you are generally not subject to GRT
• The GRT is not a sales tax and is not charged to customers
• GRT rates vary by industry (0.1%–2.07% depending on the business type)

If you incorporate in Delaware (common for LLCs and corporations) but operate elsewhere, the GRT typically applies only to Delaware-sourced revenue from Delaware operations, not to your remote sales to Delaware customers.

Delaware LLC and Sales Tax in Other States

Many businesses — US and foreign — incorporate in Delaware due to its favorable corporate law and privacy protections. This is worth clarifying:

A Delaware-incorporated entity does not create sales tax nexus in other states simply by being a Delaware LLC or corporation. Nexus is determined by economic activity (sales volume) and physical presence in each state, not by where you are incorporated.

Incorporating in Delaware does, however, trigger certain Delaware reporting requirements:

• Annual Franchise Tax for corporations (not LLCs)
• Registered Agent requirement in Delaware
• Potentially a Delaware business license if you have operations there

None of these create sales tax obligations in Delaware or other states by themselves.

What This Means for Your Compliance Profile

If Delaware is one of the states you are monitoring for economic nexus:

• You can cross $500,000, $1,000,000, or any amount in Delaware sales with no sales tax obligation
• There is no registration to complete, no permit to obtain, and no return to file
• No customer-facing tax needs to be collected on Delaware orders

When building your nexus tracking across all 50 states, Delaware requires no action — but verify your compliance tool is aware of this and is not generating false positive alerts for Delaware.

Related Taxes — What Delaware Does Have

While Delaware has no sales tax, it does impose:

• Gross Receipts Tax — on Delaware-based businesses (see above)
• Corporate Income Tax — 8.7% on Delaware-sourced income for corporations doing business in Delaware
• Franchise Tax — for corporations registered in Delaware (based on authorized shares or assumed par value capital)
• Personal Income Tax — for Delaware residents

Remote sellers with no Delaware physical presence are generally not subject to any of these except potentially the franchise tax if incorporated in Delaware.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Foreign Sellers Guide to US Sales Tax
• Form 5472 and the Foreign-Owned LLC Trap
• US Sales Tax Compliance Checklist