Cannabis Tax Rates in Delaware

Delaware (DE)Recreational & Medical

This state has legalized both recreational and medical cannabis.

View full Delaware cannabis market profile →

Tax Rate Breakdown

State Excise Tax
15%
on cannabis sales
State Sales Tax
None (no state sales tax)
additional
Max Effective Rate
15%
combined max rate
Local Taxes AllowedNo
Medical Tax Rate0% (exempt)
Tax Structure15% state excise tax. No state sales tax. No local cannabis taxes.

Overview

Delaware legalized recreational cannabis in 2023. The state will impose a 15% excise tax on retail cannabis sales. As Delaware has no state sales tax, this is the only tax consumers will pay — making the effective rate a straightforward 15%. No local cannabis taxes are permitted. Medical cannabis patients are exempt from the excise tax. The Delaware Marijuana Commissioner's office is overseeing the rollout of the commercial market.

Key Facts

Frequently Asked Questions

What is Delaware's cannabis tax rate?+
A flat 15% excise tax. Delaware has no state sales tax, so 15% is the total tax consumers pay.
When will Delaware start recreational sales?+
Delaware legalized in 2023 and is finalizing regulations. The first retail licenses are expected as the Marijuana Commissioner's office completes the framework.
Is medical cannabis taxed in Delaware?+
No. Medical cannabis patients are exempt from the 15% excise tax.

Compare Tax Rates in Related States

See how Delaware's cannabis tax rates compare to neighboring or similar states.

MD
Maryland
15%
max rate
NJ
New Jersey
~10-12%
max rate
NY
New York
~25%+
max rate
PA
Pennsylvania
5% (wholesale level)
max rate

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Disclaimer: The information on this page is provided for educational and informational purposes only and does not constitute tax or legal advice. Cannabis remains illegal under US federal law. Delaware tax rates and regulations are subject to change and may vary by local jurisdiction. Tax rates, revenue figures, and program details described here are based on publicly available information and may not reflect the most current regulations. Always verify current tax rates with official Delaware state tax authorities and consult with a qualified tax professional. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.