Delaware state income tax rates and calculator
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Delaware uses a graduated rate system to determine tax liability, meaning the more you make, the more you pay. For the 2024 tax year, the rates range from 0 percent to 6.6 percent.
Delaware income taxes 2024
Total income taxes:
$26,860
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 5.37% | $5,369 |
| FICA | 7.65% | $7,650 |
Delaware personal income tax rates for 2024
The state levies income tax across seven tax brackets for the 2024 tax year, for income reported on tax returns filed in 2025.
Delaware’s tax system is similar to the U.S. system in that it’s a graduated, or progressive, system. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a taxpayer in Delaware with $50,000 in taxable income in 2024 will pay no taxes on their first $2,000, then a 2.2 percent tax rate on income from $2,000 to $5,000, then a 3.9 percent tax rate on income from $5,000 to $10,000, and so on, up through the final tax bracket for their income level: 5.55 percent on income from $25,000 to $50,000. Read more about marginal vs. effective tax rates.
But Delaware’s system differs from the federal system in at least one major way: the state applies the same income tax brackets to all taxpayers, no matter what their filing status (such as married filing jointly, single, etc.). That’s unlike the federal system, which is tied to filing status.
| Delaware personal income tax rates for 2024 | |
| Tax rate | For all taxpayers |
| 0% | $0 to $2,000 |
| 2.2% | $2,000 to $5,000 |
| 3.9% | $5,000 to $10,000 |
| 4.8% | $10,000 to $20,000 |
| 5.2% | $20,000 to $25,000 |
| 5.55% | $25,000 to $60,000 |
| 6.6% | $60,000 or more |
Source: Delaware Division of Revenue
Delaware income tax returns are due on April 30, unless that day falls on a weekend or holiday, in which case it is the next business day.
Who has to file Delaware state taxes?
Residents of Delaware who earned a certain level of income in the state or in a different state must file a state tax return.
Delaware income requirements to file taxes
| Age | Single or married filing separately | Married filing jointly |
|---|---|---|
| Under 60 | More than $9,400 | More than $15,450 |
| 60 to 64 | More than $12,200 | More than $17,950 |
| 65 and older, or blind | More than $14,700 | More than $20,450 |
| 65 and older, and blind | More than $17,200 | More than $22,950 |
Non-residents need to file a Delaware tax return if they earned income during the year from a Delaware-based business. Those who were Delaware residents only part of the year — and received income while living in the state — also must file.
Is there a personal exemption or standard deduction in Delaware?
Delaware offers both a standard deduction and personal exemptions (which the state calls personal credits).
The standard deduction in Delaware, for the 2024 tax year, is:
- $3,250 for single taxpayers, heads of household or married filing separately
- $6,500 for married couples filing jointly
Personal exemptions, aka credits, in Delaware, for the 2024 tax year, are:
- $110 for single filers
- $220 for married couples filing jointly
- $110 for each qualifying dependent
- Additional $110 credit for people who age 60 or older
Delaware sales tax rate
Delaware is one of the few states that doesn’t charge a sales tax. Residents also don’t pay local taxes on purchases made in Delaware.
Other things to know about Delaware state taxes
- Property taxes are levied at the local level. The effective (average) property tax rate is 0.48 percent, according to the Tax Foundation.
- Delaware has no estate tax or inheritance tax.
- The corporate income tax rate is 8.7 percent.
- The gasoline tax is 23 cents per gallon.
- The cigarette tax is $2.10 per pack.
- Marijuana became legal in Delaware in 2023. The marijuana tax is 15 percent.