Every Delaware income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 0% | $0 | $2,000 | $0 |
| 2.2% | $2,000 | $5,000 | $66 |
| 3.9% | $5,000 | $10,000 | $261 |
| 4.8% | $10,000 | $20,000 | $741 |
| 5.2% | $20,000 | $25,000 | $1,001 |
| 5.55% | $25,000 | $60,000 | $2,944 |
| 6.6% | $60,000 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction, with the exemption credit subtracted from the tax at the end. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Delaware taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Delaware tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,279 | 4.6% | 5.55% |
| $75,000 | $3,824 | 5.1% | 6.6% |
| $100,000 | $5,474 | 5.5% | 6.6% |
| $150,000 | $8,774 | 5.8% | 6.6% |
No material change for 2026. Delaware's bracket schedule in the Tax Foundation 2026 table (0% on the first $2,000, then 2.20% to 6.60% above $60,000) remains in force, along with the $3,250 standard deduction and the $110 personal credit. Source: Tax Foundation 2026; Delaware Division of Revenue. Note on a widely reported proposal: House Bill 13 and its substitutes (HS 1 / HS 2 for HB 13) would have added new top brackets of 6.75% and up to 6.95% for tax years after 2025, but the Delaware General Assembly's own bill record shows the measure was substituted and did not advance in the 2025 session — it was not enacted. The new top brackets are therefore NOT in force for 2026, despite some secondary websites presenting the bill text as enacted law. Source: Delaware General Assembly, Bill Detail for HB 13 (153rd General Assembly).
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Delaware.
Delaware's first bracket is a 0% rate on the first $2,000 of taxable income — a small built-in exemption inside the rate schedule itself. Rates then climb through 2.20%, 3.90%, 4.80%, 5.20% and 5.55% to a top rate of 6.60% on taxable income above $60,000. The same schedule applies across filing statuses.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Delaware Division of Revenue
A single filer claims a Delaware standard deduction of $3,250 ($6,500 married filing jointly) — modest by modern standards, and unchanged for many years. Delaware has no personal exemption deduction; instead each exemption (filer, spouse, dependents) earns a $110 credit subtracted directly from the tax, so its value does not depend on your bracket.
Source: Tax Foundation 2026; Delaware Division of Revenue (personal credit $110 per exemption)
Delaware does not tax Social Security benefits. It also has no state or local sales tax — one of only a handful of such states — funding itself instead through its income tax, business franchise and gross receipts taxes, and incorporation-related revenue. The pairing matters for take-home comparisons: a Delaware paycheck carries a real state income tax, but everyday purchases carry no sales tax at all.
Source: Delaware Division of Revenue; Tax Foundation 2026 State Tax Competitiveness Index, Delaware (no sales tax)
Delaware lets you choose between two versions of its earned income tax credit: a nonrefundable credit worth 20% of your federal EITC, or a refundable credit worth 4.5% of the federal credit. Filers who owe Delaware tax usually do better with the 20% nonrefundable version; filers who owe little or nothing may prefer the smaller refundable credit that can still pay out.
Source: Delaware Division of Revenue; NCSL, State Earned Income Tax Credits table (Delaware: 20% nonrefundable / 4.5% refundable)
The City of Wilmington levies a 1.25% earned income tax — the only local income tax in Delaware. It applies to Wilmington residents on all earned income wherever earned, and to nonresidents on income earned inside the city, and is withheld by employers on gross wages with no deduction. No other Delaware city or county imposes an income tax.
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (Delaware brackets; standard deduction $3,250; $110 personal credit)
Delaware does not tax Social Security benefits — they are subtracted on the Delaware return. Other retirement income, such as pensions and 401(k) or IRA withdrawals, is generally taxable in Delaware at the regular graduated rates.
Wilmington — and only Wilmington. The city levies a 1.25% earned income (wage) tax that applies if you live in Wilmington (on all your earned income, wherever earned) or work in Wilmington (on income earned there), on top of Delaware state tax. It is charged on gross earned income with no standard deduction. Everywhere else in Delaware there is no local income tax.
On $75,000 of wages as a single filer living and working outside Wilmington, Delaware state tax works out to $3,609, with federal tax of $7,670 and FICA of $5,738 — total tax of $17,017 and take-home pay of $57,984. If that job were in Wilmington, add roughly 1.25% of gross wages for the city wage tax on top.
No — Delaware is one of the few states with no state or local sales tax at all, which is why out-of-state shoppers drive in for big purchases. Delaware instead charges sellers a gross receipts tax on their sales, which is a business tax built into prices rather than a line added at the till.
A single filer claims a $3,250 Delaware standard deduction ($6,500 married filing jointly), and instead of a personal exemption Delaware gives a credit: $110 for each personal exemption you claim (yourself, spouse and dependents). Because it is a credit, each $110 comes straight off your Delaware tax bill rather than off taxable income.
Not for 2026. A reform bill (House Bill 13, later HS 2 for HB 13) proposed new brackets of 6.75% above $125,000–$150,000 and up to 6.95% at the top for tax years after 2025, but it did not pass the General Assembly in 2025 — the official bill record shows it substituted and stalled. Some websites mistakenly list those proposed rates as law. Delaware's enacted top rate for 2026 remains 6.60% on taxable income above $60,000.
Delaware income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $3,250 standard deduction, worked examples and a find-your-bracket tool.
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Every Delaware income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Delaware (single filer, 2026), the slice-by-slice tax is $5,473.50 — the top slice is taxed at 6.6%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $3,250 standard deduction comes off first, which is what the companion income calculator works through.
Delaware taxes income in 7 bands from 0% to 6.6%. The standard deduction is $3,250.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Delaware does not tax Social Security benefits — they are subtracted on the Delaware return. Other retirement income, such as pensions and 401(k) or IRA withdrawals, is generally taxable in Delaware at the regular graduated rates.
Wilmington — and only Wilmington. The city levies a 1.25% earned income (wage) tax that applies if you live in Wilmington (on all your earned income, wherever earned) or work in Wilmington (on income earned there), on top of Delaware state tax. It is charged on gross earned income with no standard deduction. Everywhere else in Delaware there is no local income tax.
On $75,000 of wages as a single filer living and working outside Wilmington, Delaware state tax works out to $3,609, with federal tax of $7,670 and FICA of $5,738 — total tax of $17,017 and take-home pay of $57,984. If that job were in Wilmington, add roughly 1.25% of gross wages for the city wage tax on top.
No — Delaware is one of the few states with no state or local sales tax at all, which is why out-of-state shoppers drive in for big purchases. Delaware instead charges sellers a gross receipts tax on their sales, which is a business tax built into prices rather than a line added at the till.
A single filer claims a $3,250 Delaware standard deduction ($6,500 married filing jointly), and instead of a personal exemption Delaware gives a credit: $110 for each personal exemption you claim (yourself, spouse and dependents). Because it is a credit, each $110 comes straight off your Delaware tax bill rather than off taxable income.
Not for 2026. A reform bill (House Bill 13, later HS 2 for HB 13) proposed new brackets of 6.75% above $125,000–$150,000 and up to 6.95% at the top for tax years after 2025, but it did not pass the General Assembly in 2025 — the official bill record shows it substituted and stalled. Some websites mistakenly list those proposed rates as law. Delaware's enacted top rate for 2026 remains 6.60% on taxable income above $60,000.
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