Delaware Income Tax Rates and Brackets — 2025
Delaware income tax in 2025
In tax year 2025 Delaware taxed individual income in 6 rates, topping out at 6.6%, with a $3,250 standard deduction for a single filer and a $110 personal exemption credit. Returns for 2025 were filed in 2026.
Under the 2025 rules a single filer with $100,000 of income owed $5,259, an effective rate of 5.26%, which ranked 46th of the jurisdictions published for 2025, lowest tax first. Under the 2026 rules the same filer owes $5,259, the same amount, and ranks 47th.
Between 2025 and 2026, the personal exemption credit for joint filers went from $110 to $220.
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.
What changed between 2025 and 2026
Every figure below that changed between 2025 and 2026 for Delaware.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Personal exemption credit | Married filing jointly | $110 | $220 |
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions, or Delaware's top rate since 2021.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Delaware published it, including the standard deduction and exemptions that applied that year.
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% |
What 2025 cost at each income
Delaware tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $2,098 | $2,098 | — |
| $75,000 | $3,609 | $3,609 | — |
| $100,000 | $5,259 | $5,259 | — |
| $150,000 | $8,559 | $8,559 | — |
| $250,000 | $15,159 | $15,159 | — |
| $500,000 | $31,659 | $31,659 | — |
| $1,000,000 | $64,659 | $64,659 | — |
Delaware against its neighbors in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Maryland | $4,386 |
| Pennsylvania | $3,070 |
| New Jersey | $4,180 |
Other tax years
- 2026 (current)
- 2025
Sources for Delaware, 2025
Sources
- 1.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).
- 2.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Delaware Division of RevenueState revenue department2025 State Income Tax Table and 2025 State Income Tax ScheduleRetrieved · Schedule for taxable income of $60,000 or more: tax is $2,943.50 plus 6.60% of the amount over $60,000, which reconciles exactly with the statutory bracket structure.
- 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.
What this figure does not include
- Wilmington's 1.25% city wage tax is shown but not included in the headline state figure.
- The additional standard deduction of $2,500 per box for filers 65 or over and/or blind is not modeled.
- Delaware's pension/retirement exclusion and its $110 personal credits are described but not applied to the headline calculation.