Delaware income tax rates for 2026
0% on the first $2,000 of taxable income, then six brackets from 2.2% to 6.6% on income over $60,000. The calculation starts from federal adjusted gross income with Delaware modifications. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 0% | $0 – $2,000 |
| 2.2% | $2,001 – $5,000 |
| 3.9% | $5,001 – $10,000 |
| 4.8% | $10,001 – $20,000 |
| 5.2% | $20,001 – $25,000 |
| 5.55% | $25,001 – $60,000 |
| 6.6% | Over $60,000 |
Deductions, exemptions and credits
Before the rates apply, Delaware allows a standard deduction of $3,250 (single) or $6,500 (married filing jointly) and a personal credit of $110 (single) or $220 (joint) subtracted from the tax. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Delaware
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $3,250 (standard deduction) = $71,750.00
Brackets: 0% × $2,000.00 + 2.2% × $3,000.00 + 3.9% × $5,000.00 + 4.8% × $10,000.00 + 5.2% × $5,000.00 + 5.55% × $35,000.00 + 6.6% × $11,750.00 = $3,719.00
Minus personal exemption credit: $110.00
Delaware income tax = $3,609.00 — an effective rate of 4.81% and a marginal rate of 6.6%.
Delaware income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $988 | 3.29% | $703 | 2.34% |
| $50,000 | $2,098 | 4.2% | $1,808 | 3.62% |
| $75,000 | $3,609 | 4.81% | $3,285 | 4.38% |
| $100,000 | $5,259 | 5.26% | $4,935 | 4.93% |
| $150,000 | $8,559 | 5.71% | $8,235 | 5.49% |
| $250,000 | $15,159 | 6.06% | $14,835 | 5.93% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Delaware compared with nearby states
At $75,000 (single), Delaware ranks 3 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Delaware | $3,609 | 4.81% | 6.6% |
| Maryland | $3,199 | 4.27% | 6.5% |
| Pennsylvania | $2,303 | 3.07% | 3.07% |
| New Jersey | $2,596 | 3.46% | 10.75% |
More about taxes in Delaware
- The first $2,000 of taxable income is taxed at 0%, and a $110 personal credit per filer reduces the tax.
Frequently asked questions
What is the Delaware income tax rate for 2026?
0% on the first $2,000 of taxable income, then six brackets from 2.2% to 6.6% on income over $60,000. A single filer with $75,000 of income is in the 6.6% bracket but pays an effective 4.81%, because lower slices of income are taxed at lower rates.
How much Delaware income tax do I pay on $75,000?
About $3,609 for a single filer — 4.81% of income — after $3,250 of standard deduction and a $110.00 personal exemption credit. A married couple with $150,000 owes about $8,235.
What deductions does Delaware allow?
Delaware allows a standard deduction of $3,250 (single) or $6,500 (married filing jointly) and a personal credit of $110 (single) or $220 (joint) subtracted from the tax. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Delaware's income tax higher than its neighbors'?
At $75,000 (single), Delaware ranks 3 of 51 for state income tax, where 1 is the highest. Among nearby states, Pennsylvania is lowest at $2,303 and Delaware is highest at $3,609.
Estimates only — not tax advice. Delaware figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.