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Rules

Occupancy tax collection and remittance by Airbnb in Delaware

State of Delaware

Guests who book Airbnb listings that are located in the State of Delaware will pay the following taxes as part of their reservation:

  • Short-Term Rental Lodging Tax: 4.5% of the listing price excluding any cleaning fee for reservations 31 nights and shorter. For detailed information, visit the Delaware Department of Revenue Short-Term Rental Lodging Tax website.
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