Delaware Cannabis Tax Rate

10–20% Total Effective Tax

Administering Agency: Delaware Office of the Marijuana Commissioner · Updated for 2026

15% – 15% Combined effective cannabis tax (excise + state sales + local)

Tax Breakdown

Tax	Rate	Notes
State Cannabis Excise Tax	15%	Applied to retail gross receipts
State Sales Tax	0%	Applies to medical and adult-use sales
Typical Local Sales Tax	0%	Average — actual rate varies by city/county
Local Cannabis Business Tax	Up to 0%	City-level cannabis-specific tax where allowed

Official source: Delaware Office of the Marijuana Commissioner ↗ · rates compiled 2026-08-11 · verify current rates at the source before filing.

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How Medical Cannabis Is Taxed

Qualifying registered medical patients are exempt from the 15% state cannabis excise. On a $100 pre-tax purchase that's roughly $15.00 less than an adult-use sale (before any local taxes, which vary by ordinance).

Delaware Cannabis Tax Notes

Delaware has no state sales tax. Adult-use cannabis is taxed at 15% at the retail level under HB-1 (2023); retail sales began in August 2025. Medical cannabis under the existing program is exempt from the 15% tax.

City Cannabis Tax Rates in Delaware

Cities in Delaware can layer their own cannabis business tax on top of state taxes. Here are the reported rates for major cities — use the tax calculator to model a specific purchase:

City	City Cannabis Tax	Total Effective Rate
Wilmington	0%	15%
Dover	0%	15%
Newark	0%	15%

Calculate a Delaware Purchase → Compare with Another State → Delaware Regulations →

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Frequently Asked Questions

What is the cannabis tax rate in Delaware?

The combined effective cannabis tax in Delaware ranges from 15% to 15% depending on the city. That includes a 15% state cannabis excise tax, 0% state sales tax, typical local sales tax, and any city cannabis business tax.

Does Delaware exempt medical cannabis from tax?

Qualifying registered medical patients are exempt from the 15% state cannabis excise. That works out to roughly $15.00 less per $100 pre-tax than an adult-use purchase, before any local taxes.

How much is the state cannabis excise tax in Delaware?

Delaware imposes a 15% state cannabis excise tax on retail purchases. This is collected in addition to state sales tax and any local cannabis business taxes.

Which agency administers cannabis tax in Delaware?

Cannabis tax in Delaware is administered by the Delaware Office of the Marijuana Commissioner. Licensed retailers file returns and remit taxes on a regular schedule.

For informational purposes only. Not legal, tax, or financial advice. Delaware cannabis tax rates change — always verify with the Delaware Office of the Marijuana Commissioner and consult a licensed tax professional. Read full disclaimer