Delaware Income Tax Rates & Brackets — 2026
Delaware has a graduated income tax with 7 brackets in 2026, running from 2.2% to 6.6%. A single filer on $100,000 owes about $5,259 — an effective rate of 5.26%.
The Delaware tax gauge at $100,000
Delaware
$100,000 · Single · TY2026Delaware tax brackets for 2026
Every filing status, as published by Delaware Division of Revenue. Rates apply to Delaware taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $3,250 · Exemption credit $110| Taxable income | Marginal rate |
|---|---|
| $0 – $1,999 | 0% |
| $2,000 – $4,999 | 2.2% |
| $5,000 – $9,999 | 3.9% |
| $10,000 – $19,999 | 4.8% |
| $20,000 – $24,999 | 5.2% |
| $25,000 – $59,999 | 5.55% |
| $60,000 and above | 6.6% |
Married filing jointly
Standard deduction $6,500 · Exemption credit $110| Taxable income | Marginal rate |
|---|---|
| $0 – $1,999 | 0% |
| $2,000 – $4,999 | 2.2% |
| $5,000 – $9,999 | 3.9% |
| $10,000 – $19,999 | 4.8% |
| $20,000 – $24,999 | 5.2% |
| $25,000 – $59,999 | 5.55% |
| $60,000 and above | 6.6% |
Married filing separately
Standard deduction $3,250 · Exemption credit $110| Taxable income | Marginal rate |
|---|---|
| $0 – $1,999 | 0% |
| $2,000 – $4,999 | 2.2% |
| $5,000 – $9,999 | 3.9% |
| $10,000 – $19,999 | 4.8% |
| $20,000 – $24,999 | 5.2% |
| $25,000 – $59,999 | 5.55% |
| $60,000 and above | 6.6% |
Head of household
Standard deduction $3,250 · Exemption credit $110| Taxable income | Marginal rate |
|---|---|
| $0 – $1,999 | 0% |
| $2,000 – $4,999 | 2.2% |
| $5,000 – $9,999 | 3.9% |
| $10,000 – $19,999 | 4.8% |
| $20,000 – $24,999 | 5.2% |
| $25,000 – $59,999 | 5.55% |
| $60,000 and above | 6.6% |
How the maths actually works
Rates are marginal: the 6.6% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Delaware subtracts $3,250 of deductions and exemptions, then pays each bracket in turn on $96,750 of taxable income — $5,259 in all, or 5.26% of gross income. Marginal vs effective rate, explained.
What Delaware costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $46,750 | $2,098 | 4.20% | $175 | 45th of 50 | +$653 |
| $75,000 | $71,750 | $3,609 | 4.81% | $301 | 48th of 50 | +$1,061 |
| $100,000 | $96,750 | $5,259 | 5.26% | $438 | 46th of 50 | +$1,532 |
| $150,000 | $146,750 | $8,559 | 5.71% | $713 | 45th of 50 | +$2,493 |
| $250,000 | $246,750 | $15,159 | 6.06% | $1,263 | 45th of 50 | +$4,400 |
| $500,000 | $496,750 | $31,659 | 6.33% | $2,638 | 44th of 50 | +$9,529 |
| $1,000,000 | $996,750 | $64,659 | 6.47% | $5,388 | 40th of 50 | +$19,893 |
Delaware income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $3,250
- Exemptions
- $0
- Taxable income
- $96,750
Includes $110 of exemption credits applied against tax.
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $1,999 | 0% | $2,000 | $0.00 |
| $2,000 – $4,999 | 2.2% | $3,000 | $66.00 |
| $5,000 – $9,999 | 3.9% | $5,000 | $195.00 |
| $10,000 – $19,999 | 4.8% | $10,000 | $480.00 |
| $20,000 – $24,999 | 5.2% | $5,000 | $260.00 |
| $25,000 – $59,999 | 5.55% | $35,000 | $1,942.50 |
| $60,000 and above | 6.6% | $36,750 | $2,425.50 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes, and Delaware localities do levy their own income tax. Your actual bill will differ. See how we calculate this and Delaware's full brackets and sources.
Delaware versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Delaware's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 6.6% | 6.6% |
| Structure | graduated | graduated |
| Standard deduction (single) | $3,250 | $3,250 |
| Tax on $100,000 (single) | $5,259 | $5,259 |
Delaware’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- StructuralEffective
No change: Delaware's bracket thresholds, rates and standard deduction amounts for tax year 2026 are identical to tax year 2025.
Retirement income
How Delaware treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Social Security and Railroad Retirement benefits are not taxable in Delaware and are not included in taxable income.
The combined total of pension and eligible retirement income excluded may not exceed $12,500 per person aged 60 or over, or $2,000 for a person under 60.
Eligible retirement income includes qualified plans under IRC section 4974 such as IRA, 401(k) and Keogh plans, and section 457 government deferred compensation plans.
- Pension and eligible retirement income exclusion (60+) — up to $12,500, from age 60
- Pension exclusion (under 60) — up to $2,000
Not modelled: Because the cap is shared with investment income, the amount actually available against pension income varies by taxpayer and is not modelled.
Source: Delaware Division of Revenue — Personal Income Tax FAQs (retrieved 2026-09-04). Compare every state.
Capital gains
How Delaware taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Delaware taxes a capital gain on the ordinary schedule, up to 6.6%. The resident instructions carry the federal capital gain figure onto the return and never modify it.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
Delaware starts from federal adjusted gross income; capital gain or loss is carried straight from federal line 7a and is not modified.
Exclusions that reach only certain assets
- Pension and eligible retirement income exclusion — Eligible retirement income, which the instructions define to include dividends, capital gains net income and interest, falls within Delaware's exclusion for taxpayers aged 60 and over. The exclusion is an age-based cap on retirement income, not a capital gains preference.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.
Source: Delaware Division of Revenue — 2025 Delaware Individual Resident Income Tax Return Instructions (PIT-RES) (retrieved 2026-09-19). Compare every state.
Local income taxes
The City of Wilmington levies a 1.25% earned income (wage) tax on salaries, wages and net profits of city residents and of non-residents for work performed in the city. No other Delaware locality imposes an income or earnings tax. Local tax is not included in any figure above.
Local rates typically run 1.25% to 1.25%.
| Locality | Rate |
|---|---|
| WilmingtonCity wage tax on earned income and net profits; non-residents pay on income earned within the city. | 1.25% |
What else to know about Delaware
- Delaware has seven statutory brackets, the first of which is a 0% bracket on the first $2,000 of Delaware taxable income; the effective rate range is 2.2% to 6.6%.
- Delaware bracket thresholds are NOT indexed for inflation - the top 6.6% bracket has started at $60,000 of taxable income for many years and is unchanged for 2025 and 2026.
- The rate schedule is identical for every filing status; only the standard deduction differs between joint and other filers.
- Delaware allows no personal exemption deduction; it allows a $110 personal credit per person against tax, plus $110 more for each filer age 60 or over.
- The City of Wilmington imposes a separate 1.25% earned income tax; no other Delaware locality taxes income.
Capital gains
Delaware taxes capital gains as ordinary income; there is no separate rate or exclusion.
What our figures leave out
Sources
- 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.Delaware Division of RevenueState revenue department2025 Delaware Individual Resident Income Tax Return - Instructions for Form PIT-RESRetrieved · Line 20a standard deduction chart: $3,250 for filing statuses 1, 3, 4 and 5; $6,500 for filing status 2 (married filing jointly).
- 4.Delaware Division of RevenueState revenue departmentPersonal Income Tax FAQsRetrieved · States: "Delaware has a graduated tax rate ranging from 2.2% to 5.55% on income under $60,000. The maximum income tax rate is 6.60% on income of $60,000 or over."
- 5.City of Wilmington, DelawareGovernment2025 Form WCWT-5, Application for Refund of City of Wilmington Earned Income TaxRetrieved · Line 11a of the form states the tax rate as .0125 (1.25%).
Figures on this page were last checked against these sources on . Found something wrong? Report it.