Delaware Income Tax Rates, Brackets, and Calculator for 2026
Delaware has seven income tax brackets with income tax rates from 0% to 6.6% for 2026. Compare DE state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Delaware ranks among states.
Delaware has seven individual income tax brackets with rates from 0% to 6.6% for 2026. The first $2,000 of taxable income is taxed at 0%, and the top 6.6% rate applies above $60,000. All filing statuses use the same bracket thresholds, including Married Filing Jointly. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns are generally due April 15, 2027, while Delaware Form PIT-RES is generally due April 30, 2027.
Delaware's current rate schedule has applied since 2014. The state provides its own standard deduction and a personal credit that reduces tax owed. A regular joint return receives twice the Single deduction and personal credit, but the income ranges for the lower rates do not double. Delaware also allows separate state calculations for spouses who file a joint federal return. Our married example uses this option, giving each spouse the benefit of the lower brackets and eliminating the marriage penalty at these equal wages.
Wilmington's 1.25% earned income tax can add to the state amount for city residents and nonresidents working in the city. This local wage tax is separate from Delaware's income tax and is excluded from the state figures below.
Tax Calculator
Delaware Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Delaware income tax for 2026. Results open in our All 50 States income tax calculator with Delaware highlighted. The examples below provide a starting point, showing Delaware income tax for a Single filer earning $50,000 to $150,000 annually. The effective tax rate rises across these examples. Delaware's rank also changes because other states' rates, deductions, and credits affect tax differently at each income level.
How Much Will You Pay in Delaware?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $2,098 | 5.55% | 4.20% | 47 |
| $75,000 | $3,609 | 6.6% | 4.81% | 49 |
| $100,000 | $5,259 | 6.6% | 5.26% | 47 |
| $125,000 | $6,909 | 6.6% | 5.53% | 45 |
| $150,000 | $8,559 | 6.6% | 5.71% | 45 |
2026 Delaware State Tax: Single filer, full-year resident, wages only, no dependents, and under age 60. Includes the $3,250 state standard deduction and $110 personal credit, with no other adjustments or tax credits. Federal, payroll, and local taxes are excluded.
2026 Delaware State Rank: Delaware ranks in the high income tax range nationally across these examples, with rankings from 45th to 49th. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $5,259 in Delaware state income tax for 2026. The marginal tax rate is 6.6%, while the effective rate is 5.26% after the standard deduction, personal credit, and lower bracket rates are applied.
Tax Rates
Delaware Income Tax Rates
Delaware's seven individual income tax rates are 0%, 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, and 6.6% for 2026. Single, Married Filing Jointly, Married Filing Separately, and Head of Household taxpayers use the same thresholds. Spouses using Married Filing Combined Separate apply the same tax brackets separately to each spouse's taxable income, then combine their tax amounts. Each rate applies only to the portion of taxable income within its bracket. Reaching a higher bracket does not cause all income to be taxed at the higher rate.
2026 Delaware Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 0% | $0 - $2,000 | $0 - $2,000 | $0 - $2,000 | $0 - $2,000 |
| 2 | 2.2% | $2,001 - $5,000 | $2,001 - $5,000 | $2,001 - $5,000 | $2,001 - $5,000 |
| 3 | 3.9% | $5,001 - $10,000 | $5,001 - $10,000 | $5,001 - $10,000 | $5,001 - $10,000 |
| 4 | 4.8% | $10,001 - $20,000 | $10,001 - $20,000 | $10,001 - $20,000 | $10,001 - $20,000 |
| 5 | 5.2% | $20,001 - $25,000 | $20,001 - $25,000 | $20,001 - $25,000 | $20,001 - $25,000 |
| 6 | 5.55% | $25,001 - $60,000 | $25,001 - $60,000 | $25,001 - $60,000 | $25,001 - $60,000 |
| 7 | 6.6% | $60,001+ | $60,001+ | $60,001+ | $60,001+ |
Delaware does not automatically adjust these bracket thresholds, standard deductions, or personal credits each year for inflation. The top rate fell from 6.75% to 6.6% in 2014, while the $60,000 threshold remained in place. With fixed thresholds, income growth can place a larger share of taxable income in the upper brackets even when the tax rates stay the same.
Compare States
Compare Delaware to Other States
The next table compares Delaware with neighboring Maryland, New Jersey, and Pennsylvania, plus Virginia, New York, California, and Florida at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Delaware. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Delaware vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Florida | 1 | $0 | −$3,609 | 0% | 0.00% |
| Pennsylvania | 19 | $2,303 | −$1,307 | 3.07% | 3.07% |
| New Jersey | 28 | $2,596 | −$1,013 | 5.525% | 3.46% |
| California | 30 | $2,665 | −$944 | 8% | 3.55% |
| Maryland | 39 | $3,199 | −$410 | 4.75% | 4.27% |
| New York | 43 | $3,453 | −$156 | 5.4% | 4.60% |
| Virginia | 45 | $3,498 | −$111 | 5.75% | 4.66% |
| Delaware | 49 | $3,609 | $0 | 6.6% | 4.81% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Delaware. Differences are calculated before rounding to whole dollars. Florida does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: At $75,000 of annual income, Delaware has higher state income tax than every other state in this comparison. Its estimated $3,609 tax is about $1,307 more than Pennsylvania, $1,013 more than New Jersey, and $410 more than Maryland. Local income taxes, including Wilmington's wage tax and Maryland's local income taxes, are excluded and can change the comparison.
Examples
Delaware Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the married example assumes each spouse earns $75,000, for a combined $150,000. The couple files jointly for federal taxes and uses Delaware's Married Filing Combined Separate option on one state return. This gives each spouse a separate tax calculation and can reduce or eliminate a marriage penalty. The results match our 2026 income tax calculator using those amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year Delaware residency, W-2 wages only, no dependents, and taxpayers under age 60 who are not blind or claimed as dependents. Delaware starts with federal adjusted gross income, which equals wages in these examples. We subtract the state standard deduction, calculate tax using the brackets, and then subtract the personal credit. No itemized deductions, other Delaware adjustments, or additional credits are included.
Delaware Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $3,250 | $6,500 |
| Taxable Income | $71,750 | $143,500 |
| Tax Before Credits | $3,719 | $7,438 |
| Personal Credits | $110 | $220 |
| State Income Tax | $3,609 | $7,218 |
| Effective Tax Rate | 4.81% | 4.81% |
| Marginal Tax Rate | 6.6% | 6.6% |
The rates come from Delaware's continuing statutory schedule and the Division of Revenue's guidance for tax years 2014 and later. State law establishes the standard deduction and personal credit amounts. The 2025 Form PIT-RES instructions explain filing procedures, including the combined separate option. Our estimates calculate tax directly from the brackets. Delaware's return tables use $50 income bands below $60,000, so some estimates can differ slightly from filed-return amounts. Final 2026 annual instructions should be checked when published.
Looking at the table above, both examples reach the 6.6% marginal tax rate. Each spouse claims a $3,250 standard deduction, leaving $71,750 of taxable income per person. Applying the brackets and subtracting the $110 personal credit produces $3,609 of tax for each spouse. Combined tax is $7,218, exactly twice the Single amount. Both households therefore pay the same 4.81% effective rate, and this comparison shows no Delaware marriage penalty.
A regular Delaware joint calculation would apply the bracket schedule once to $143,500 of combined taxable income. After the $220 personal credits, it would produce $8,234.50 of tax, or $1,016.50 more than Married Filing Combined Separate. Our married example uses the separate-spouse method to reflect that available savings. Different earnings splits, deductions, and credits can change which filing method produces less tax. The married filing options FAQ explains the distinction. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, first subtract the $3,250 Delaware standard deduction. This leaves $71,750 of taxable income. Apply the seven brackets, then subtract the $110 personal credit from the tax.
- Delaware taxable income: Subtract the state standard deduction from household income. $75,000 − $3,250 = $71,750
- Tax through the first six brackets: Apply each rate to the taxable income within that bracket. $2,000 × 0% = $0 $3,000 × 2.2% = $66 $5,000 × 3.9% = $195 $10,000 × 4.8% = $480 $5,000 × 5.2% = $260 $35,000 × 5.55% = $1,942.50 Then add the results. $66 + $195 + $480 + $260 + $1,942.50 = $2,943.50
- Tax on the top bracket: Subtract $60,000 from $71,750, leaving $11,750 taxed at 6.6%. $11,750 × 6.6% = $775.50
- Tax before credits: Add the tax from the lower brackets and the top bracket. $2,943.50 + $775.50 = $3,719
- Estimated Delaware income tax: Subtract the $110 personal credit. $3,719 − $110 = $3,609
Delaware effective tax rate: $3,609 divided by $75,000 of household income equals 4.81%, rounded.
Delaware marginal tax rate: 6.6%, the rate applied to the next dollar of Delaware taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly for federal taxes and combined separate on one Delaware return. Each spouse earns $75,000, for a combined household income of $150,000. Each claims a $3,250 standard deduction, leaving $71,750 of taxable income per spouse. We apply the brackets and subtract a $110 personal credit in each calculation, then combine the results.
- Each spouse's Delaware taxable income: Subtract the state standard deduction from each spouse's wages. $75,000 − $3,250 = $71,750
- Tax through each spouse's first six brackets: Apply each rate to the taxable income within that bracket. $2,000 × 0% = $0 $3,000 × 2.2% = $66 $5,000 × 3.9% = $195 $10,000 × 4.8% = $480 $5,000 × 5.2% = $260 $35,000 × 5.55% = $1,942.50 Then add the results. $66 + $195 + $480 + $260 + $1,942.50 = $2,943.50
- Tax on each spouse's top bracket: Subtract $60,000 from $71,750, leaving $11,750 taxed at 6.6%. $11,750 × 6.6% = $775.50
- Each spouse's tax before credits: Add the tax from the lower brackets and the top bracket. $2,943.50 + $775.50 = $3,719
- Each spouse's tax after credits: Subtract the $110 personal credit. $3,719 − $110 = $3,609
- Estimated household Delaware income tax: Add the two spouses' tax amounts. $3,609 + $3,609 = $7,218
Delaware effective tax rate: $7,218 divided by $150,000 of household income equals 4.81%, rounded.
Delaware marginal tax rate: 6.6%, the rate applied to the next dollar of Delaware taxable income in each spouse's calculation. Each spouse reaches the same bracket as the Single filer.
Takeaway
Delaware Income Tax Takeaways
Higher rates apply only within the higher bracket: Delaware's top 6.6% rate begins above $60,000 of taxable income for every filing status. Only $11,750 reaches that bracket in our $75,000 Single example and in each spouse's calculation in the $150,000 married example. Income below the threshold is taxed at lower rates, including 0% on the first $2,000.
The effective rate is below the bracket rate: Both the Single filer at $75,000 and the married household at $150,000 pay 4.81% of household income in Delaware tax. The standard deduction removes income from tax, the lower brackets reduce tax on part of the remaining income, and personal credits reduce the resulting bill. Those benefits explain why neither household pays 6.6% of its total wages.
Married Filing Combined Separate can remove the marriage penalty: A regular joint calculation receives one set of lower brackets for both spouses' combined income. Our married example instead gives each spouse the benefit of those brackets through Married Filing Combined Separate. The resulting $7,218 tax is $1,016.50 less than the regular joint calculation and equals the combined tax of two Single filers earning $75,000 each.
Delaware is higher than its neighbors in this comparison: At $75,000 of Single income, Delaware's state tax exceeds Pennsylvania, New Jersey, and Maryland by about $1,307, $1,013, and $410, respectively. Delaware ranks 49th nationally at that income level, placing it in the high income tax range. Local income taxes are excluded, so they deserve a separate look when comparing jobs or places to live.
FAQ
Delaware Income Tax Questions and Answers
What are the Delaware income tax rates for 2026?
Delaware has seven individual income tax rates for 2026: 0%, 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, and 6.6%. The state uses progressive brackets, so each rate applies only to the portion of taxable income within its bracket. The top 6.6% rate begins above $60,000 of taxable income for Single, Married Filing Jointly, Married Filing Separately, and Head of Household.
How much is Delaware income tax on $75,000?
A Single filer earning $75,000 in wages pays an estimated $3,609 in Delaware state income tax for 2026. The $3,250 standard deduction leaves $71,750 of taxable income, and the $110 personal credit reduces the tax after the brackets are applied. The marginal rate is 6.6%, and the effective rate is 4.81%. This assumes full-year residency, no dependents, age under 60, and no other adjustments or credits.
How much is Delaware income tax on $100,000?
A Single filer earning $100,000 in wages pays an estimated $5,259 in Delaware state income tax for 2026. The calculation includes the $3,250 standard deduction and $110 personal credit, with no dependents or other adjustments or credits. The marginal rate is 6.6%, while the effective rate is 5.26%. This assumes a full-year resident under age 60 and excludes federal, payroll, and local taxes.
What is the Delaware marginal tax rate?
Delaware's marginal income tax rate is 0%, 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, or 6.6%, depending on taxable income. Each rate applies to the dollars of taxable income within its bracket. For 2026, the positive rates begin above $2,000, $5,000, $10,000, $20,000, $25,000, and $60,000, respectively. These thresholds are the same for all filing statuses. Our $75,000 Single example and each spouse in the $150,000 married example reach the 6.6% bracket.
What is the Delaware effective tax rate?
The effective tax rate is Delaware state income tax divided by household income, expressed as a percentage. In our 2026 examples, a Single filer earning $75,000 pays $3,609, or 4.81% of income. The married household at $150,000 uses separate spouse calculations on the same Delaware return and pays $7,218, also 4.81%. Both examples reach the 6.6% marginal bracket, but deductions, lower brackets, and personal credits bring their effective rates below that percentage.
Does Delaware have a standard deduction?
Yes. Delaware's standard deduction is $3,250 for Single, Married Filing Separately, and Head of Household, or $6,500 for Married Filing Jointly. Spouses filing combined separate receive $3,250 each. An additional $2,500 is allowed for age 65 or older and another $2,500 for blindness, up to $5,000 extra per qualifying person. These amounts are separate from the federal standard deduction and are not automatically adjusted annually for inflation.
Does Delaware have a personal exemption?
Delaware provides a personal credit rather than a general personal exemption deduction from income. The basic credit is $110 for an eligible taxpayer, or $220 for two spouses on a joint return. An eligible taxpayer age 60 or older qualifies for an additional $110 credit. The credits reduce tax owed and cannot reduce the tax below zero. A taxpayer claimed as a dependent on another person's federal return cannot claim their own basic personal credit.
Does Delaware have a dependent exemption?
Delaware allows a $110 personal credit for each qualifying dependent rather than a deduction from taxable income. Eligibility follows the federal dependent rules. Spouses using separate Delaware calculations allocate dependent credits between their returns, without claiming the same dependent twice. These credits are nonrefundable, so they cannot exceed the available Delaware tax liability.
Does Delaware have a marriage penalty?
A joint Delaware return can produce a marriage penalty because its brackets are no wider than the Single brackets. At $75,000 of wages per spouse, a regular joint calculation produces $8,234.50 of tax, or $1,016.50 more than two Single returns. Our married example uses Married Filing Combined Separate while the spouses file jointly for federal taxes. The resulting $7,218 tax equals the two Single calculations and eliminates that penalty under these assumptions. Other income splits, deductions, and credits can change the result.
Can married couples file separately in Delaware but jointly for federal taxes?
Yes. Delaware permits spouses who file a joint federal return to choose separate Delaware returns or Married Filing Combined Separate on one Form PIT-RES. The combined separate option uses two columns to calculate each spouse's income and tax separately. Both spouses must use the same deduction method: either both itemize or both take the standard deduction. Our calculator's Married Filing Jointly selection uses the combined separate method for Delaware and assumes equal wages. The better filing choice depends on their respective incomes, deductions, and credits.
Does Wilmington have a local income tax?
Yes. Wilmington imposes a 1.25% earned income tax on residents' wages and on nonresidents' wages for work performed in the city. If all wages are subject to the city tax, it adds $937.50 at $75,000 or $1,875 at $150,000. For our Single example, state tax plus city wage tax would total $4,546.50, an effective rate of 6.06%. For our married example, the combined amount would be $9,093, also 6.06%. In either case, taxing all household wages at 1.25% raises the combined effective rate by 1.25 percentage points. The state tables on this page exclude this local tax.
Does Delaware offer an Earned Income Tax Credit?
Yes. Eligible Delaware residents can claim either a nonrefundable credit equal to 20% of their federal Earned Income Tax Credit or a refundable credit equal to 4.5% of the federal credit. For 2026, the maximum federal EITC is $8,231 for taxpayers with three or more qualifying children. That produces a Delaware credit of up to approximately $1,646 under the nonrefundable option or $370 under the refundable option. The nonrefundable credit cannot exceed Delaware tax owed.
For taxpayers with three or more qualifying children, the federal credit reaches zero at income of $62,974 for Single or Head of Household, or $70,244 for Married Filing Jointly. These limits apply to federal adjusted gross income or earned income, whichever is greater. Lower income limits and credit maximums apply with fewer qualifying children. As the federal credit decreases, the Delaware credit also decreases.
Does Delaware have a Child Tax Credit?
Delaware does not provide a general state Child Tax Credit matching the federal Child Tax Credit. It offers a separate child and dependent care expense credit equal to 50% of the federal credit allowed for those expenses. For 2026, the Delaware credit can reach $750 for one qualifying person or $1,500 for two or more, before federal and state tax-liability limits. The state credit is nonrefundable and cannot exceed Delaware tax owed.
The federal care credit percentage begins to decrease when federal adjusted gross income exceeds $15,000. A further reduction begins above $75,000 for Single or Head of Household, or $150,000 for Married Filing Jointly. Higher income alone does not eliminate the credit because the federal percentage never falls below 20% of qualifying expenses. When federal joint filers use separate Delaware calculations, the care credit applies to the spouse with lower taxable income.
References:
- Tax Rate Changes: Tax Years 2014 and Later. Delaware Division of Revenue. Supplies the continuing bracket schedule, base tax amounts, and rounding method. Explains the difference between direct calculations and the income bands used in return tables. Retrieved October 19, 2026.
- 30 Del. C. § 1102: Imposition of Tax. Delaware General Assembly. Establishes the current rates and thresholds and preserves the earlier schedules used to explain the 2014 top-rate reduction. Retrieved October 19, 2026.
- Delaware Code, Title 30, Chapter 11, Subchapter II: Resident Individuals. Delaware General Assembly. Sections 1105 and 1107 through 1110 establish the tax base, deductions, and personal credits. Sections 1114 and 1117 govern child and dependent care and earned income credits. Retrieved October 19, 2026.
- Delaware Code, Title 30, Chapter 11, Subchapter VIII: Returns and Payments of Tax. Delaware General Assembly. Section 1162 permits separate Delaware calculations for federal joint filers. Section 1168 establishes the annual filing deadline. Retrieved October 19, 2026.
- 2025 Form PIT-RES Instructions (PDF). Delaware Division of Revenue. Explains the combined separate filing method, standard deductions, personal and dependent credits, age and blindness allowances, and family-credit procedures. The 2026 amounts on this page follow the continuing statutes and agency rate schedule. Retrieved October 19, 2026.
- 2025 Delaware Individual Resident Income Tax Return, Form PIT-RES (PDF). Delaware Division of Revenue. Shows the two-column combined separate return and the distinction between deductions and personal credits. Retrieved October 19, 2026.
- Revenue Procedure 2025-32: Tax Inflation Adjustments for 2026. Internal Revenue Service. Section 4.06 supplies the 2026 federal EITC maximums and income phaseout thresholds used to explain Delaware's percentage-based credit. Retrieved October 19, 2026.
- Working Families Tax Cuts: Child and Dependent Care Credit Enhancement. Internal Revenue Service. Confirms the 2026 maximum federal care-credit percentage of 50% and qualifying expense limits of $3,000 for one qualifying person or $6,000 for two or more. Retrieved October 19, 2026.
- Public Law 119-21, Section 70405: Enhancement of Child and Dependent Care Tax Credit. United States Congress, enacted July 4, 2025. Establishes the federal care-credit percentage reductions above $15,000 and $75,000 of adjusted gross income, with $150,000 replacing the second threshold for joint returns. Preserves the 20% minimum percentage and makes the changes effective beginning in 2026. Retrieved October 19, 2026.
- City of Wilmington Earned Income Tax Regulations (PDF). City of Wilmington. Establishes the 1.25% earned income tax and its application to resident and nonresident earnings. Used only for the separate local-tax discussion. Retrieved October 19, 2026.