A Delaware sublease agreement is a legal contract designed to give an original tenant (sublessor) the option to rent out their property — or part of the property — to a new tenant (subtenant). The subtenant must follow the same terms and conditions from the original lease. However, the original tenant will still be held liable if the subtenant causes damage, breaches the lease, or doesn’t pay rent.
You should check your original lease agreement to see if you can sublet your apartment. It’s recommended that a tenant receive written permission from their landlord before subletting.
Laws & Requirements
Sublease and Assignment Provision Laws: Section 5508 of the Delaware Code.
Landlord-Tenant Laws: Title 25, Part III of the Delaware Code.
Security Deposit Obligations: Sublessors in Delaware must return the security deposit within 20 days of the sublease’s end or 15 days of receiving the subtenant’s forwarding mail address.
Notices: Sublessors need to give their subtenants five days’ written notice to pay rent or leave. They also need to provide 60 days’ written notice of the intent not to renew the sublease and/or original lease.
Permission to Sublet
Tenants are permitted to sublet their apartment unless the lease explicitly forbids it.
- Laws: While the law doesn’t mandate landlord approval for subletting, it’s advisable to inform the landlord about your subleasing plans and provide details about the subtenant(s).
- Explicit Written Consent: Yes, if prohibited in the original lease agreement.
- Landlord’s Right to Reject: Landlords can prohibit or limit subleasing in the rental agreement, but they cannot unreasonably withhold consent. If the landlord refuses, they must provide specific and justifiable reasons.
Tax Obligations
Lodgings Tax
- Sublessors in Delaware may face an 8% Lodgings Tax for subletting properties for periods shorter than 155 days.
- The lodging tax is imposed on properties with at least five permanent rooms for rent but lacking cooking facilities (§ 6101 – 6102).
Tax Rates by County
- Some cities and counties enforce local lodging taxes.
- Properties with fewer than five rooms are exempt from the lodging tax. Additionally, specific cities and counties impose an accommodation tax managed directly by the respective city or county.
Filing Frequency
- You can determine your filing frequency and due dates upon registration with the Delaware Division of Revenue.
- Filing periods include monthly returns due by the 15th of the following month.
Making Payments
- Payments can be made at the Division of Revenue.
- Pay taxes owed via paper or online returns, with options including check, electronic transfer, or credit card payments, though convenience fees may apply.
Sample
Related Documents
Rental Application
Used by landlords and property managers to evaluate potential tenants.