Delaware Income Tax Calculator 2026
See your Delaware state tax, effective rate, and take-home pay in 60 seconds.
Estimate only. Uses 2026 federal figures, Delawarestate figures (see sources below), and a standard-deduction federal calculation. Filing status “Head of household” uses the single column for Delaware. Your actual tax depends on credits, additional income, and adjustments.
Worked example: A single filer earning $85,000 in Delaware
Start with $85,000 of wages. running it up Delaware's brackets produces about $4,594 in state income tax — an effective state rate near 5.4%, with a 6.6% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Delaware taxes income
Delaware uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 0% to 6.6%.
Delaware generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the Delaware Division of Revenue.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 0.00% | $2,000 | $4,000 |
| 2.20% | $5,000 | $10,000 |
| 3.90% | $10,000 | $20,000 |
| 4.80% | $20,000 | $40,000 |
| 5.20% | $25,000 | $50,000 |
| 5.55% | $60,000 | $120,000 |
| 6.60% | and above | and above |
Retirement income & Social Security
Delaware generally taxes retirement income such as 401(k), IRA, and pension distributions, though it may offer exclusions, deductions, or credits for certain pension or retirement income and for older taxpayers. Confirm the current exclusions with the Delaware Division of Revenue.
Local taxes & reciprocity
Wilmington levies a city wage tax (1.25%) on income earned within the city, in addition to the state tax.
Reciprocity: Delaware has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid double taxation.
Notable deductions, credits & other taxes
Deductions & credits
- Delaware standard deduction and personal exemptions (verify current amounts with the Delaware Division of Revenue)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Delaware has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Delaware's graduated rates.
Property tax: Property taxes in Delaware are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the Delaware Division of Revenue for local rates.
Delaware vs. neighboring states
Compared with its neighbors — Maryland, New Jersey, Pennsylvania — Delaware's graduated rates up to 6.6% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
Delaware state tax FAQs
What is the Delaware state income tax rate for 2026?
Delaware uses graduated brackets ranging from 0% to 6.6%, with higher rates applying only to income above each threshold.
Does Delaware tax retirement income or Social Security?
Social Security benefits are exempt from Delaware income tax. For other retirement income, Delaware generally taxes 401(k), IRA, and pension distributions, though exclusions may apply. Verify with the Delaware Division of Revenue.
How are capital gains taxed in Delaware?
Delaware has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Delaware's graduated rates.
Is there a local or city income tax in Delaware?
Wilmington levies a city wage tax (1.25%) on income earned within the city, in addition to the state tax.
Does Delaware have tax reciprocity with neighboring states?
Delaware has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid being taxed twice.
Sources & verification
Last verified June 12, 2026.