Delaware charges no sales or use tax on aircraft purchases at all, one of only five states with none. Financing an aircraft in Delaware, done right.
Delaware's aviation economy centers on New Castle Airport (ILG) near Wilmington and Summit Aviation, an aircraft maintenance and modification specialist based in Middletown. A 2018 DelDOT-sponsored study found Delaware's public airports support more than 12,000 jobs and over $1.1 billion in annual economic impact statewide; a newer February 2024 DelDOT study is available but updated topline figures weren't accessible for this page.
The rates above are our live national rates; Delaware residency neither helps nor hurts your pricing. What is Delaware specific is the tax picture below, where the state's complete absence of sales or use tax is the headline.
There's no sales or use tax on the purchase at all. Delaware has no state or local sales tax and no use tax, one of only five states with none, so an aircraft purchase closed in Delaware owes no sales or use tax regardless of price, aircraft type, or buyer residency.
A separate gross receipts tax falls on the seller, not the buyer. Delaware applies a gross receipts tax to sellers in the business of selling aircraft, though aircraft of 12,500 pounds takeoff weight or more are exempt from that tax outright, and an isolated sale by a seller not in the aircraft business isn't taxed at all. Either way, it's a seller-side tax that isn't itemized to the buyer at closing.
This is orientation, not advice; Delaware's gross receipts tax rules apply to sellers, and buyer-side income tax treatment differs by transaction structure. Engage a Delaware aviation tax advisor before closing.
Federal bonus depreciation is only half the tax picture; how Delaware treats the deduction is the other half. Delaware requires an addback of bonus depreciation for personal income tax purposes, and has partially decoupled from the 2025 federal restoration of 100 percent bonus depreciation at the corporate level for property placed in service after January 19, 2025. The bonus depreciation guide carries the full state-by-state conformity breakdown and the December 31 placed-in-service mechanics. Confirm current-year treatment with your CPA before you commit to a closing date.
The tax treatment above is specific to this state, but if you are comparing markets, financing across state lines, or want the full fly-away exemption rules in one place, see our aircraft sales tax by state guide for the state-by-state breakdown.
The two numbers every Delaware business buyer runs first: the monthly payment at today's rate, and what 100 percent bonus depreciation could be worth in year one. Both in one place, with the state layer linked below.
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