Is the gross receipts tax a sales tax?

No. Delaware has no sales tax. The gross receipts tax is levied on the seller's receipts and cannot be itemized or passed through to the customer as a separate sales tax.

Can I deduct my costs?

No. There are no deductions for cost of goods, labor, interest, or other expenses. The exclusion amount is the only relief built into the tax.

Why do rates vary so much?

Delaware sets a different rate for each type of business activity — from about 0.0945% for some manufacturers up to 1.9914% for certain lessees — so your rate depends on your license category.

Delaware Gross Receipts Tax: Rates & Filing

Delaware famously has no sales tax — but it does tax businesses on their gross receipts. The Gross Receipts Tax is paid by the seller (not collected from customers) on the total receipts from goods sold or services provided in Delaware, with no deduction for any costs.

It is charged in addition to Delaware's corporate income tax. Rates vary widely by business activity, and a per-period exclusion keeps smaller sellers out of the tax.

Last reviewed June 2026Verified against the Delaware Division of Revenue’s published guidance for the 2025 tax year.

Estimate your Delaware GRT in under a minute.

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Key numbers

0.0945%–1.9914%

Rate range

By activity

0.7468%

Retailer rate

0.3983%

Wholesaler / services

$100k/mo

Standard exclusion

≈ $1.2M/year

$1.25M/mo

Manufacturer exclusion

Who owes it

Any business with a Delaware business license and Delaware-sourced gross receipts owes the tax.
New businesses start as quarterly filers; higher-volume businesses file monthly.
Because of the exclusion, many smaller sellers owe little or nothing — but a return is still filed each period.

How the tax is calculated

1Total your Delaware gross receipts for the period (no cost deductions).
2Subtract the exclusion — $100,000/month or $300,000/quarter for most activities (about $1.2M per year), or $1,250,000/month for manufacturers.
3Identify your activity's rate from the Division of Revenue's schedule.
4Multiply the remaining receipts by that rate.

What's excluded from the base

No deductions for cost of goods, property sold, labor, interest, or other expenses
The monthly ($100k) or quarterly ($300k) exclusion for most activities
Manufacturers receive a much larger $1,250,000/month exclusion

Deadlines & filing

Monthly filers20th of next month

Quarterly filersEnd of next month

FilingOnline portal only

Delaware Gross Receipts Tax Return

Filed online via the Delaware Taxpayer Portal

Monthly or quarterly (by volume). Due Monthly: 20th of next month · Quarterly: end of next month.

Official form / filing portal Step-by-step: how to file the Delaware GRT

Recent changes

Rates and exclusions are inflation-adjusted periodically; the figures here reflect the current published schedule.

Frequently asked questions

Sources

Administered by Delaware Division of Revenue. Informational only — not tax advice.