Free 2026 tax calculator
Delaware Income
Tax Calculator 2026
Estimate your 2026 Delaware state income tax with a clear, easy-to-follow breakdown of your results.
2026 tax yearState income tax estimate
01 / Estimate
Calculate your Delaware income tax
2026 tax year · state income tax estimate
Your estimated results
Example: single filer, $63,250 income
Your tax by bracket
Taxable income: $60,000
- 0%$2,000 in $0 – $2,000$0
- 2.2%$3,000 in $2,000 – $5,000$66
- 3.9%$5,000 in $5,000 – $10,000$195
- 4.8%$10,000 in $10,000 – $20,000$480
- 5.2%$5,000 in $20,000 – $25,000$260
- 5.55%$35,000 in $25,000 – $60,000$1,943
2026 standard deduction
By filing status
- Single / Married filing separately / Head of household
- $3,250
- Married filing jointly
- $6,500
Important to know
Estimate of Delaware state income tax only. Not included: the $110 personal credit per exemption and the extra $110 credit for age 60+; the additional $2,500 standard deduction for age 65+ or blind; the combined separate filing status; the City of Wilmington wage tax; other credits and federal tax. Consult a tax professional.
A simple, three-step estimate
- 01Enter your incomeAnd choose a filing status
- 02Apply deductionsFind your taxable income
- 03Calculate each bandSee your total state tax
02 / Understand
How Delaware income tax works
Delaware is known for its low overall tax burden. The state does not have a sales tax, and its property taxes are among the lowest in the country. Delaware uses a progressive income tax system, with higher rates for higher income levels, and the top rate is 6.6%. Despite this, the state’s tax structure remains competitive compared to many others.
Who Needs to Pay Income Tax?
In Delaware, you need to pay state income tax if you’re a resident or a nonresident with income from Delaware sources. The state’s income tax rates vary, starting at 0% and going up to 6.6%, depending on your earnings.
How to Calculate Your Delaware Income Tax
To calculate your Delaware income tax, you will need to apply the state’s tax rates to different portions of your taxable income based on the income brackets. Here’s a step-by-step guide to help you:
- Find Your Taxable Income: Start by determining your taxable income after applying any deductions and exemptions.
- Apply the Tax Rates: For each portion of your income that falls within a specific bracket, apply the corresponding tax rate to that range.
- Add the Totals: Calculate the tax for each portion of your income, then add them together to find your total Delaware income tax.
Delaware State Tax Quick Facts
- Income tax: It ranges from 0% to 6.6%.
- Property tax: The effective rate is about 0.58%.
- Sales tax: Delaware does not have a sales tax.
Delaware reference / Tax year 2026
Delaware Income Tax Brackets
Delaware uses a progressive income tax system with multiple tax brackets, meaning individuals with higher incomes pay higher tax rates. Residents and workers in Wilmington also face an additional city tax, but those outside of Wilmington only pay the state tax.
Here is a table based on the Delaware income tax brackets:
| Tax rate | Single / Married filing jointly / Married filing separately / Head of household |
|---|---|
| 0% | $0 – $2,000 |
| 2.2% | $2,000 – $5,000 |
| 3.9% | $5,000 – $10,000 |
| 4.8% | $10,000 – $20,000 |
| 5.2% | $20,000 – $25,000 |
| 5.55% | $25,000 – $60,000 |
| 6.6% | $60,000+ |
Joint filers use the same brackets as single filers. No change to Delaware's rates has been enacted for 2026, so the current schedule (Del. Code Title 30, section 1102) applies. Each rate applies only to the part of taxable income that falls in its band, not to all of your income.
03 / See the math
Example Calculation:
Let’s work through an example for a single filer with $60,000 of taxable income in the 2026 tax year.
- 01
Start with taxable income
For a single filer with $60,000 of taxable income (after deductions), the 2026 brackets apply like this:
- 02
Apply the tax brackets
- 0% on the first $2,000: $2,000 × 0% = $0.00
- 2.2% on income from $2,000 to $5,000: $3,000 × 2.2% = $66.00
- 3.9% on income from $5,000 to $10,000: $5,000 × 3.9% = $195.00
- 4.8% on income from $10,000 to $20,000: $10,000 × 4.8% = $480.00
- 5.2% on income from $20,000 to $25,000: $5,000 × 5.2% = $260.00
- 5.55% on income from $25,000 to $60,000: $35,000 × 5.55% = $1,942.50
- 03
Add each bracket’s tax
Total Delaware income tax: $0.00 + $66.00 + $195.00 + $480.00 + $260.00 + $1,942.50 = $2,943.50 (about $2,944), an effective rate of 4.91% of taxable income.
At a glance
Summary Table of Tax Calculation
2026 tax year · dollars (USD)
| Taxable income band | Tax Rate | Tax Amount ($) |
|---|---|---|
| $0 – $2,000 | 0% | $0.00 |
| $2,000 – $5,000 | 2.2% | $66.00 |
| $5,000 – $10,000 | 3.9% | $195.00 |
| $10,000 – $20,000 | 4.8% | $480.00 |
| $20,000 – $25,000 | 5.2% | $260.00 |
| $25,000 – $60,000 | 5.55% | $1,942.50 |
| Total Tax | $2,943.50 |
04 / Go deeper
Tax Deductions & Credits
Delaware provides several tax deductions and credits to help residents lower their tax burden. These benefits can either reduce your taxable income or directly decrease the amount of tax you owe. Understanding which deductions and credits you qualify for is essential, as they can significantly reduce your overall tax liability.
Tax Deductions
Delaware offers a standard deduction of $6,500 for married couples filing jointly and $3,250 for other filers. Taxpayers can also itemize deductions, including medical expenses, taxes, mortgage interest, and charitable donations, even if they use the standard deduction on their federal return. Additional deductions are available for charitable work mileage at 26 cents per mile, foreign taxes paid, and land donations to nonprofit organizations.
Tax Credits
Delaware offers several tax credits to lower your tax bill. The personal credit provides $110 per exemption claimed on your federal return, with an extra $110 if you or your spouse is 60 or older. Other common credits include the Child Care Credit, Earned Income Tax Credit, Volunteer Firefighter’s Credit, and Historic Preservation Tax Credit. The value of these credits may change annually.
05 / Go deeper
Other Taxes in Delaware
In addition to income tax, Delaware residents are subject to a few other important taxes. While Delaware does not have a sales tax, there are other taxes such as property tax, which is among the lowest in the country, and a gas tax. Understanding these taxes and their rates can help you plan for your financial obligations in the state.
Capital Gains Tax
In Delaware, most capital gains are subject to the state’s full personal income tax rates, whether they are short-term or long-term gains. For non-residents selling real estate in Delaware, the capital gains are taxed at a rate of 6.60%, after deducting any selling expenses.
Property Tax
Delaware has one of the lowest property tax rates in the U.S., with an effective rate of 0.58%. Homeowners pay an average of $1,570 annually. For those looking to buy or refinance in Delaware, our mortgage guide offers helpful information on rates and financing.
06 / Get answers
FAQs
Who is required to pay Delaware state income tax?
Delaware residents need to pay state income tax if their income exceeds the state’s filing thresholds. Non-residents who earn income from Delaware sources are also required to file. Income thresholds vary based on filing status, such as single or married filers.
How does Delaware treat income earned in other states?
Delaware residents need to report all income, including what they earn from other states. However, Delaware offers a tax credit for any taxes already paid to those other states to avoid double taxation.
How do Delaware property taxes compare to other states?
Delaware has some of the lowest property taxes in the U.S., with an effective rate of about 0.58%. Homeowners pay significantly less than in many other states, making Delaware an attractive place for property owners.
Are there any tax credits available for middle-income families in Delaware?
Are there any tax credits available for middle-income families in Delaware?
Yes, middle-income families can benefit from several tax credits, including the Delaware Earned Income Tax Credit (EITC) and the Child Care Credit. These credits can help reduce your overall tax bill depending on income and family size.