Wilmington, Delaware Cannabis Tax Rate
15% totalAdministering agencies: Delaware Office of the Marijuana Commissioner · Updated for 2026
A legal cannabis purchase in Wilmington is taxed at a combined effective rate of about 15% — all of it from Delaware's state-level taxes, since Wilmington does not add a local cannabis tax. Every major Delaware city tracked here carries the same combined rate, because Delaware does not let cities add their own cannabis tax on top of the state rate. On a typical $100.00 dispensary purchase that works out to roughly $15.00 in tax, or about $115.00 out the door.
How Much Is Cannabis Tax in Wilmington?
Use these worked examples to see what Wilmington's 15% combined cannabis tax adds to a dispensary purchase. Figures apply the Delaware state excise to the pre-tax price.
| Pre-tax price | Total tax | Wilmington city tax | You pay |
|---|---|---|---|
| $50.00 | $7.50 | $0.00 | $57.50 |
| $100.00 | $15.00 | $0.00 | $115.00 |
| $200.00 | $30.00 | $0.00 | $230.00 |
Estimates treat all taxes as applied to the retail price; actual receipts vary by product, potency tax (where applicable), and exact local sales rate. Model a specific basket with the Wilmington tax calculator.
Wilmington Cannabis Tax Breakdown
| Tax | Rate | Notes |
|---|---|---|
| Delaware Cannabis Excise | 15% | State-imposed retail excise |
| Delaware State Sales Tax | 0% | Applies to medical and adult-use sales |
| Typical Local Sales Tax | 0% | County / district average |
| Wilmington Cannabis Business Tax | 0% | No city cannabis tax levied |
| Combined Effective Rate | 15% | What you actually pay at retail |
Official source: Delaware Office of the Marijuana Commissioner ↗ · rates compiled 2026-08-11 · city rates set by local ordinance.
How Medical Cannabis Is Taxed in Wilmington
Qualifying registered medical patients are exempt from the 15% state cannabis excise. In practice that trims roughly $15.00 off every $100.00 spent versus an adult-use purchase in Wilmington.
Why Is Cannabis Taxed This Much in Wilmington?
Cannabis in Wilmington carries layers of tax that ordinary retail goods never see. Delaware adds its 15% cannabis excise on top of ordinary sales tax. Because Wilmington does not add a local cannabis tax, shoppers here pay only the Delaware state-level taxes — which keeps Wilmington on the lower-cost end of the Delaware market.
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.
Wilmington vs Other Delaware Cities
Delaware keeps local cannabis taxes uniform, so the combined rate in Wilmington matches the other major cities below — the main cost difference between them comes down to base dispensary pricing, not tax.
| City | City Cannabis Tax | Combined Effective Rate |
|---|---|---|
| Wilmington (this page) | 0% | 15% |
| Dover | 0% | 15% |
| Newark | 0% | 15% |
See the full Delaware cannabis tax guide →
Frequently Asked Questions
What is the cannabis tax rate in Wilmington, Delaware?
How much tax will I pay on a $100 cannabis purchase in Wilmington?
How much is the cannabis business tax in Wilmington?
Are medical cannabis patients exempt from Wilmington's tax?
Where can I buy cannabis in Wilmington?
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