Last updated: September 2026

Delaware Income Tax Calculator

Delaware has seven brackets topping out at 6.6%, and the top rate starts at just $60,000 of taxable income, so a single filer earning more than about $63,250 pays it on their last dollar. A single filer earning $80,000 owes about $3,939 for 2026, after a small $3,250 standard deduction and a $110 personal credit.

Delaware tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

Delaware Income Tax at Common Salaries (2026)

Estimated annual federal and Delaware state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 Delaware state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax DE Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,543 $4,163 10.4%
$60,000 $5,020 $2,653 $7,673 12.8%
$80,000 $8,770 $3,939 $12,709 15.9%
$100,000 $13,170 $5,259 $18,429 18.4%
$150,000 $24,734 $8,559 $33,293 22.2%
$200,000 $36,734 $11,859 $48,593 24.3%

Single filer using the standard deduction. Includes the $110 personal exemption credit; no other credits, itemized deductions, or pre-tax adjustments.

What's different about Delaware income tax

Couples often do better filing separately

Delaware uses the same brackets for every return, so a joint return gets no wider brackets. The Division of Revenue says married couples generally come out ahead filing separately, or on a combined separate return (filing status 4), when both spouses have Delaware adjusted gross income over $9,400. Each spouse then uses the brackets and the $3,250 standard deduction on their own income.

A small deduction and a flat credit

The standard deduction is $3,250 per person ($6,500 on a joint return), with an extra amount for people 65 or older or blind. Instead of exemptions, Delaware gives a $110 credit for each exemption on your federal return, $220 for a couple with no dependents, plus another $110 for each person 60 or older.

Retirement income breaks

Social Security and railroad retirement benefits aren't taxed. Taxpayers 60 or older can each exclude up to $12,500 of pensions and other retirement income, which for this purpose includes IRA and 401(k) withdrawals, interest, dividends, capital gains, and net rents. Under 60 the pension exclusion is $2,000, or $12,500 for military retirees. Early withdrawals that incur the federal penalty don't qualify.

Wilmington's 1.25% wage tax

The City of Wilmington has taxed earned income at 1.25% since 1978: all of a resident's earnings, and a nonresident's pay for the share of workdays spent in the city. On $80,000 of Wilmington earnings that is $1,000 a year. The calculator doesn't include it.

Delaware tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
Personal credit $110 per exemption, plus $110 for each person 60 or older All filers Yes
Earned income tax credit 4.5% of the federal EITC refundable, or 20% nonrefundable Residents who claim the federal EITC No

Delaware Income Tax Brackets (2026)

Tax RateSingle FilerMarried 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 $60,000Over $60,000
Standard Deduction
$3,250 single · $6,500 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions and the standard deduction.

Filing and paying Delaware income tax

Return
Form PIT-RES for residents, due April 30, two weeks after the federal deadline.
Married couples
Joint, separate, or combined separate (status 4) returns; separate is usually better when both spouses earn over $9,400.

To see how Delaware sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How Delaware Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. Delaware
Delaware (here) $5,259 $18,429 —
Pennsylvania $3,070 $16,240 -$2,189
New Jersey $4,180 $17,350 -$1,079
Maryland $4,386 $17,556 -$873

A negative "vs." figure means that state collects less total income tax than Delaware. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the Delaware state income tax rate for 2026?

Delaware state income tax for 2026 ranges from 0% on the lowest bracket to 6.6% on income above $60,000 (single filer). The top rate starts low enough that most full-time earners pay it on part of their income.

How much income tax will I pay in Delaware on a $100,000 salary?

For a single filer earning $100,000 in Delaware in 2026, expect approximately $13,170 in federal income tax and $5,259 in Delaware state income tax — for a total income tax of about $18,429, an effective rate of 18.4%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

When are Delaware income taxes due?

April 30. For 2025 returns the date was April 30, 2026.

Should married couples file separately in Delaware?

Often. Delaware's brackets are the same for every filing status, and the Division of Revenue says separate or combined separate returns are generally better when both spouses have over $9,400 of Delaware AGI.

Does Delaware tax Social Security?

No. Social Security and railroad retirement benefits are excluded, and people 60 or older can exclude up to $12,500 of pension and other retirement income.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More Delaware Calculators

Delaware Paycheck Calculator
Per-paycheck take-home after federal and state income tax, FICA, and the state disability or paid-leave premium.
Delaware Sales Tax
Delaware state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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