Short-term rental & Airbnb taxes in Rehoboth Beach, DE (2026)
Short-term rental guests in Rehoboth Beach pay roughly 11.5% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| City of Rehoboth Beach gross receipts rental taxRaised from 6% to 7% effective for rental agreements entered into on or after April 1, 2024. Owners with rental licenses receive a gross rental tax form from the city each December 1; payment is due February 15. Platforms do not collect this city tax. | 7% | host |
| Delaware state short-term rental lodging taxApplies to rentals of 31 consecutive nights or less under agreements entered into on or after January 1, 2025 (HS2 for HB 168, signed September 30, 2024). Accommodations intermediaries (Airbnb, Vrbo, listing agents) must collect and remit for bookings they facilitate; owners who book directly must collect and remit themselves. Delaware has no general sales tax, and Sussex County voted 3-2 on December 10, 2024 NOT to impose its authorized 3% county STR lodging tax. | 4.5% | varies |
What will guests pay on a Rehoboth Beach stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Rehoboth Beach occupancy tax calculator
| Gross rent | $450.00 |
| City of Rehoboth Beach gross receipts rental tax (7%)· host remits | $31.50 |
| Delaware state short-term rental lodging tax (4.5%)· collection varies | $20.25 |
| Total tax (11.5%) | $51.75 |
| Guest pays | $501.75 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Rehoboth Beach and your booking platform.