Delaware Contractor Sales Tax 2026

Delaware sales tax rate for contractors

• Combined rate: No sales tax (Gross Receipts Tax 0.6772%)
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: Delaware Division of Revenue

How Delaware treats contractor labor

No sales tax. Construction contractors pay 0.6772% Gross Receipts Tax with $100K monthly exclusion.

Delaware-specific rules

Delaware Gross Receipts Tax replaces sales tax. Construction classification has $100K monthly exclusion. Contractor-friendly lien rules (no prelim required).

Delaware mechanics lien rights

Beyond sales tax, Delaware contractor billing must respect the mechanics lien deadline of 180 days from last work (general contractor); 120 days (subcontractor). Preliminary notice: No preliminary notice required.

Delaware contractor licensing

Delaware Division of Professional Regulation - required for licensed work. $75 (business license) + classification fees. Board: https://dpr.delaware.gov.

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Delaware contractor resources by trade

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