Right to Sublet
Delaware law permits a tenant to sublet their rented premises unless otherwise agreed in writing.[1] The lease may restrict or prohibit a sublease; however, a landlord may not unreasonably withhold consent. Subleasing terms and restrictions can vary between lease agreements. Tenants are urged to read their lease before deciding how to proceed.
If the lease is unclear on the subject or doesn’t address subleasing, open communication with the landlord is typically the best course of action. When a landlord’s permission is required to sublet, using a Landlord Consent Form is a simple way to get written permission.
Short-Term (Lodgings) Tax
Delaware levies an 8% Lodging Tax on rentals in any place that has at least five permanent rooms for rent but does not provide cooking facilities.[2]
Generally, local jurisdictions within the state set taxes and regulations on short-term rentals. The location of the rental will determine the specific overall tax rate.