Delaware vs Pennsylvania Income Tax — 2026
A single filer earning $100,000 pays $2,189 less per year in Pennsylvania than in Delaware — $182 a month. Delaware charges $5,259; Pennsylvania charges $3,070.
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 | Pennsylvania tax | Difference |
|---|---|---|---|
| $50,000 | $2,098 | $1,535 | $563 less in PA |
| $75,000 | $3,609 | $2,303 | $1,307 less in PA |
| $100,000 | $5,259 | $3,070 | $2,189 less in PA |
| $150,000 | $8,559 | $4,605 | $3,954 less in PA |
| $250,000 | $15,159 | $7,675 | $7,484 less in PA |
| $500,000 | $31,659 | $15,350 | $16,309 less in PA |
| $1,000,000 | $64,659 | $30,700 | $33,959 less in PA |
How the two systems differ
| Delaware | Pennsylvania | |
|---|---|---|
| Tax structure | Graduated | Flat rate |
| Top marginal rate | 6.6% | 3.07% |
| Number of brackets | 7 | 1 |
| Standard deduction (single) | $3,250 | None |
| Personal exemption | $110 credit | None |
| Local income taxes | Yes | Yes |
| Capital gains | ordinary | ordinary |
| Population (2024) | 1,051,917 | 13,078,751 |
By filing status
| Filing status | Delaware | Pennsylvania | Difference |
|---|---|---|---|
| Single | $5,259 | $3,070 | $2,189 less in PA |
| Married filing jointly | $5,045 | $3,070 | $1,975 less in PA |
| Married filing separately | $5,259 | $3,070 | $2,189 less in PA |
| Head of household | $5,259 | $3,070 | $2,189 less in PA |
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, Pennsylvania costs $2,189 less per year than Delaware — $182 a month.
| Delaware | Pennsylvania | Difference | |
|---|---|---|---|
| State income tax | $5,259 | $3,070 | $2,189 |
| Per month | $438 | $256 | $182 |
| Effective rate | 5.26% | 3.07% | 2.19 pts |
| Marginal rate | 6.6% | 3.07% | 3.53 pts |
| Standard deduction | $3,250 | $0 | $3,250 |
| Taxable income | $96,750 | $100,000 | $3,250 |
| Tax structure | Graduated | Flat rate | |
| Local income taxes | Yes | Yes |
Local taxes are not included above. Delaware and Pennsylvania have 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 · Pennsylvania · 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.Pennsylvania Department of RevenueState revenue departmentPersonal Income Tax Rates (rate by year; 3.07% for 2004 - present)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.