Delaware income tax rate 2026
OfficialDelaware rates, brackets and the tax on common salaries.
- Rate
- 2.2% to 6.6%
- Tax on $75,000
- $3,609
- 4.8% effective
- Tax on $100,000
- $5,259
- 5.3% effective
- Rank among taxing states
- #3 of 42
- by tax taken on $75,000, 1 takes the most
What is the Delaware income tax rate in 2026?
Delaware taxes wages at 2.2% to 6.6% in 2026. On a $75,000 salary, Delaware income tax is $3,609, an effective rate of 4.81%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Delaware income tax brackets for 2026
Delaware has 6 brackets for single filers, from 2.2% to 6.6%. The first $2,000 of taxable income is taxed at 0%. The 6.6% top bracket starts at $60,000 of taxable income for a single filer. Delaware tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $2,000 | 2.2% |
| $5,000 | 3.9% |
| $10,000 | 4.8% |
| $20,000 | 5.2% |
| $25,000 | 5.55% |
| $60,000 | 6.6% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $2,000 | 2.2% |
| $5,000 | 3.9% |
| $10,000 | 4.8% |
| $20,000 | 5.2% |
| $25,000 | 5.55% |
| $60,000 | 6.6% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $2,000 | 2.2% |
| $5,000 | 3.9% |
| $10,000 | 4.8% |
| $20,000 | 5.2% |
| $25,000 | 5.55% |
| $60,000 | 6.6% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Delaware income tax do you pay on $100,000?
On $100,000 of wages, Delaware income tax is $5,259 in 2026, an effective rate of 5.26%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Delaware standard deduction in 2026?
The Delaware standard deduction is $3,250 for single filers and $6,500 for married couples filing jointly in 2026. Each filer also gets a personal credit of $110.
- Standard deduction, single
- $3,250
- Married filing jointly
- $6,500
- Personal credit
- $110
How did Delaware income tax change in 2026, and what changes in 2027?
Delaware kept its rate at 2.2% to 6.6% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2.2% | 6.6% | $3,250 | official |
| 2026 | progressive | 2.2% | 6.6% | $3,250 | official |
How does Delaware income tax compare with other states?
On $75,000, Delaware income tax ranks #3 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do Delaware cities or counties charge income tax?
Wilmington is the one Delaware locality in the calculator with a local income tax, at 1.25%. The Delaware paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| Wilmington | city | 1.25% | 1.25% earned income tax on the wages of residents and of people who work in the city |
How is Delaware income tax withheld from a paycheck?
Employers withhold Delaware income tax from each paycheck. On a $75,000 salary paid every two weeks, that is $138.79 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers withhold with the Division of Revenue's wage bracket tables or percentage method: annual wages minus the $3,250 standard deduction ($6,500 married filing jointly), the tax table, minus $110 per exemption claimed, divided by the pay periods. That matches the annual tax, so paychecks here spread the tax evenly. Without a certificate, employers withhold as single with no exemptions.
Questions people ask
How much Delaware tax is withheld from a bonus?
No published flat rate for bonuses: Delaware withholding on supplemental pay follows the regular withholding tables.
Does Delaware tax overtime and tips?
Yes. Delaware taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Delaware has not adopted that.
Do 401(k) contributions lower Delaware income tax?
Yes. Traditional 401(k) contributions lower Delaware taxable wages, as they do for federal income tax.