Delaware vs New Jersey Income Tax — 2026
A single filer earning $100,000 pays $1,079 less per year in New Jersey than in Delaware — $90 a month. Delaware charges $5,259; New Jersey charges $4,180.
Why this pair has a page: bordering states.
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | Delaware tax | New Jersey tax | Difference |
|---|---|---|---|
| $50,000 | $2,098 | $1,215 | $883 less in NJ |
| $75,000 | $3,609 | $2,596 | $1,013 less in NJ |
| $100,000 | $5,259 | $4,180 | $1,079 less in NJ |
| $150,000 | $8,559 | $7,365 | $1,194 less in NJ |
| $250,000 | $15,159 | $13,735 | $1,424 less in NJ |
| $500,000 | $31,659 | $29,660 | $1,999 less in NJ |
| $1,000,000 | $64,659 | $74,484 | $9,825 less in DE |
How the two systems differ
| Delaware | New Jersey | |
|---|---|---|
| Tax structure | Graduated | Graduated |
| Top marginal rate | 6.6% | 10.75% |
| Number of brackets | 7 | 7 |
| Standard deduction (single) | $3,250 | None |
| Personal exemption | $110 credit | $1,000 |
| Local income taxes | Yes | No |
| Capital gains | ordinary | ordinary |
| Population (2024) | 1,051,917 | 9,500,851 |
By filing status
| Filing status | Delaware | New Jersey | Difference |
|---|---|---|---|
| Single | $5,259 | $4,180 | $1,079 less in NJ |
| Married filing jointly | $5,045 | $2,640 | $2,405 less in NJ |
| Married filing separately | $5,259 | $4,180 | $1,079 less in NJ |
| Head of household | $5,259 | $2,695 | $2,564 less in NJ |
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, New Jersey costs $1,079 less per year than Delaware — $90 a month.
| Delaware | New Jersey | Difference | |
|---|---|---|---|
| State income tax | $5,259 | $4,180 | $1,079 |
| Per month | $438 | $348 | $90 |
| Effective rate | 5.26% | 4.18% | 1.08 pts |
| Marginal rate | 6.6% | 6.37% | 0.23 pts |
| Standard deduction | $3,250 | $0 | $3,250 |
| Taxable income | $96,750 | $99,000 | $2,250 |
| Tax structure | Graduated | Graduated | |
| Local income taxes | Yes | No |
Local taxes are not included above. Delaware has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.
Full detail: Delaware · New Jersey · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.Delaware Division of RevenueState revenue departmentForm PIT-EST Delaware Estimated Income Tax Voucher - Instructions (2026)Retrieved · Contains the 2026 Delaware tax rate schedule ($0/2.2%/3.9%/4.8%/5.2%/5.55%/6.6% with base tax $0/$0/$66/$261/$741/$1,001/$2,943) and the 2026 standard deduction amounts ($3,250 / $6,500).
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.New Jersey Division of TaxationState revenue departmentNew Jersey Tax Rate Schedules - 2020 and After (linked from NJ Income Tax Rates, page updated 03/24/26)Retrieved
- 4.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.