Delaware income tax rates for 2026
Delaware has rates from 0% to 6.6%; for single filers the top rate of 6.6% starts above $60,000 of Delaware taxable income. Rates apply to Delaware taxable income: federal adjusted gross income minus Delaware’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 0% | $0 – $2,000 | $0 – $2,000 |
| 2.2% | $2,000 – $5,000 | $2,000 – $5,000 |
| 3.9% | $5,000 – $10,000 | $5,000 – $10,000 |
| 4.8% | $10,000 – $20,000 | $10,000 – $20,000 |
| 5.2% | $20,000 – $25,000 | $20,000 – $25,000 |
| 5.55% | $25,000 – $60,000 | $25,000 – $60,000 |
| 6.6% | Over $60,000 | Over $60,000 |
Delaware standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $3,250 | $6,500 |
| Personal credit (off the tax) | $110 | $220 |
| Credit per dependent (off the tax) | $110 | $110 |
Deductions and exemptions reduce the income Delaware taxes; credits reduce the tax itself. The head-of-household standard deduction is $3,250.
How much Delaware income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Delaware tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,543 | 3.86% | $2,620 | $4,163 | 10.4% |
| $60,000 | $2,653 | 4.42% | $5,020 | $7,673 | 12.8% |
| $80,000 | $3,939 | 4.92% | $8,770 | $12,709 | 15.9% |
| $100,000 | $5,259 | 5.26% | $13,170 | $18,429 | 18.4% |
| $150,000 | $8,559 | 5.71% | $24,734 | $33,293 | 22.2% |
| $250,000 | $15,159 | 6.06% | $51,304 | $66,463 | 26.6% |
At $100,000, for example, Delaware takes about $5,259 and the combined income tax bill is $18,429. Your marginal rate on the next dollar at that income is 28.6% (22% federal + 6.6% Delaware). These estimates apply Delaware’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Delaware compares with neighboring states
On a $75,000 salary, a single filer pays $3,609 in Delaware income tax, the 49th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Pennsylvania | $2,303 | 3.07% | Flat 3.07% | 19 of 51 |
| New Jersey | $2,596 | 3.46% | 1.4%–10.75% | 28 of 51 |
| Maryland | $3,197 | 4.26% | 2%–6.5% | 39 of 51 |
| Delaware | $3,609 | 4.81% | 0%–6.6% | 49 of 51 |
Compare Delaware with Maryland, New Jersey and Pennsylvania.
Delaware tax rules to know
Key points from our 2026 Delaware data, compiled from the official sources listed at the end of this page:
- 2026 schedule unchanged: 0% on the first $2,000, then 2.2%, 3.9%, 4.8%, 5.2%, 5.55% and 6.6% over $60,000. The same brackets apply to every filing status (they are not doubled for joint filers); married couples may instead file separately on a combined return to use the brackets twice.
- Proposals to add higher brackets did not become law: HB 13 (6.75% on $125,000-$250,000 and 6.95% above $250,000) was replaced by House Substitute 2 for HB 13 (higher rates only above $150,000, lower rates below $60,000), which remained in the House Revenue & Finance Committee when the 153rd General Assembly's session ended June 30, 2026. Delaware's 2026 estimated-tax instructions use the unchanged schedule.
- Standard deduction: $3,250 single/HOH/MFS, $6,500 MFJ, plus $2,500 extra per taxpayer who is 65+ or blind (standard-deduction filers only).
- Personal credit: $110 per federal exemption (taxpayer, spouse, dependents) plus an additional $110 for each taxpayer age 60 or older.
- Pension exclusion up to $2,000 (under 60) or $12,500 (60 and over); Social Security is not taxed. Delaware also taxes lump-sum distributions separately.
Local income tax: City of Wilmington earned income (wage) tax of 1.25% on residents' earned income and on nonresidents' wages earned in the city; no other local income taxes in Delaware.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Delaware income tax rate for 2026?
Delaware has rates from 0% to 6.6% for 2026. For single filers the top rate of 6.6% applies to Delaware taxable income over $60,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 4.81% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $5,259 in Delaware income tax.
How much is Delaware income tax on $75,000?
A single filer with $75,000 in wages owes about $3,609 in Delaware income tax for 2026, based on Delaware taxable income of about $71,750. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $57,984. A married couple earning $150,000 would owe about $8,235 in state tax.
What is the Delaware standard deduction for 2026?
In our 2026 data, the Delaware standard deduction is $3,250 for single filers and $6,500 for married couples filing jointly ($3,250 for heads of household). Delaware also offers a personal credit of $110 that is subtracted from the tax itself. For a single filer earning $75,000, Delaware taxable income works out to about $71,750 in our estimate. See the rules section on this page for income limits and other details.
Does Delaware have local income taxes?
City of Wilmington earned income (wage) tax of 1.25% on residents' earned income and on nonresidents' wages earned in the city; no other local income taxes in Delaware. This calculator does not add local taxes. A single filer earning $75,000 pays about $11,279 in combined federal and Delaware income tax.
How does Delaware income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,609 in Delaware income tax, the 49th-lowest among the 50 states and DC. Among neighbors, Pennsylvania would take $2,303 and Maryland $3,197. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Delaware tax estimate exact?
It is an estimate. We apply Delaware’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Delaware subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Delaware’s tax agency for final numbers.