Delaware Marijuana Tax Revenue 2025

What is the Tax Rate for Marijuana in Delaware?

Delaware imposes a 15% Retail Marijuana Tax on the sale of marijuana products within the state. For any licensed marijuana business in Delaware, the following outlines how this tax is applied:

• Calculation: The tax is set at 15% of the retail sales price of marijuana products. The amount is always rounded up to the nearest cent.

• Taxpayer: Although the tax is legally imposed on the consumer at the point of sale, retail marijuana store licensees are responsible for collecting and remitting the tax to the state. They act as trustees of the revenue on behalf of Delaware.

• Exemptions: The only exemption applies to individuals who present a valid medical marijuana registry identification card at the time of purchase. Such consumers are not subject to the Retail Marijuana Tax.

Source: Delaware Division of Revenue