Delaware income tax at a glance
Delaware has no sales tax but a graduated income tax that reaches 6.6% above $60,000. Brackets are the same for every filing status, so married couples don’t get wider brackets. Each personal exemption is a $110 credit.
| Tax structure | 6 brackets, 2.2% – 6.6% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $3,250 / $6,500 |
| Tax on $75,000 (single) | $3,609 (4.81%) |
| Rank at $75,000 | 3rd highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 0% |
How Delaware calculates your income tax
Delaware starts from your federal adjusted gross income (AGI). The standard deduction is $3,250 for single filers and $6,500 for married couples filing jointly ($3,250 head of household). You also get a personal exemption credit of $110 per taxpayer and a credit of $110 per dependent.
Tax from the Delaware brackets − credits = Delaware income tax
Delaware income tax brackets (2026)
The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.
All filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 – $2,000 | 0% of taxable income |
| 2.2% | $2,001 – $5,000 | $0 + 2.2% over $2,000 |
| 3.9% | $5,001 – $10,000 | $66 + 3.9% over $5,000 |
| 4.8% | $10,001 – $20,000 | $261 + 4.8% over $10,000 |
| 5.2% | $20,001 – $25,000 | $741 + 5.2% over $20,000 |
| 5.55% | $25,001 – $60,000 | $1,001 + 5.55% over $25,000 |
| 6.6% | Over $60,000 | $2,944 + 6.6% over $60,000 |
Delaware standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $3,250 | $110 credit | $110 credit |
| Married filing jointly | $6,500 | $220 credit | $110 credit |
| Head of household | $3,250 | $110 credit | $110 credit |
Amounts before any income-based phase-outs.
Delaware income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | DE tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $2,098 | 4.20% | $3,820 | $3,825 | $40,257 | $3,355 |
| $50,000 | Married jointly | $1,808 | 3.62% | $1,780 | $3,825 | $42,587 | $3,549 |
| $75,000 | Single | $3,609 | 4.81% | $7,670 | $5,738 | $57,984 | $4,832 |
| $75,000 | Married jointly | $3,285 | 4.38% | $4,640 | $5,738 | $61,338 | $5,112 |
| $100,000 | Single | $5,259 | 5.26% | $13,170 | $7,650 | $73,921 | $6,160 |
| $100,000 | Married jointly | $4,935 | 4.93% | $7,640 | $7,650 | $79,776 | $6,648 |
Step by step: $75,000 single filer in Delaware
- Gross wages: $75,000
- Standard deduction: −$3,250
- Delaware taxable income: $71,750
- 0% on $2,000 = $0.00
- 2.2% on $3,000 = $66.00
- 3.9% on $5,000 = $195.00
- 4.8% on $10,000 = $480.00
- 5.2% on $5,000 = $260.00
- 5.55% on $35,000 = $1,942.50
- 6.6% on $11,750 = $775.50
- Credits: −$110
- Delaware income tax: $3,609 — 4.81% of gross pay, with a marginal state rate of 6.6%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $17,017 and take-home pay is about $57,984 ($2,230 every two weeks).
Local income taxes in Delaware
Wilmington levies a 1.25% earned income tax on residents and on non-residents who work in the city.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator. At a 1% local rate, $75,000 of wages would add about $750 a year.
Sales tax and other Delaware taxes
Delaware has no statewide sales tax. It makes up the difference with its income tax, which is why the income tax rates are relatively high.
Compare Delaware with neighboring states
State income tax on $75,000 of wages for a single filer in Delaware and its neighbors. Moving to Pennsylvania would cut state income tax on this salary by about $1,307 a year.
| State | Type | Top rate | Tax on $75k | vs DE |
|---|---|---|---|---|
| Delaware | Graduated | 6.6% | $3,609 | — |
| Maryland | Graduated | 6.5% | $3,199 | −$410 |
| Pennsylvania | Flat | 3.07% | $2,303 | −$1,307 |
| New Jersey | Graduated | 10.75% | $2,596 | −$1,013 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your Delaware income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Delaware tax by about $660 on top of the federal savings.
- Claim state credits. Check the Delaware return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Delaware tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Delaware income tax FAQ
What is the Delaware state income tax rate?
Delaware has 6 brackets ranging from 2.2% to 6.6% (figures for 2026). The top rate starts at $60,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 4.81%.
How much Delaware income tax do I pay on $75,000?
About $3,609 for a single filer and $3,285 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $57,984 a year.
What is the Delaware standard deduction?
The standard deduction is $3,250 for single filers and $6,500 for married couples filing jointly ($3,250 head of household). You also get a personal exemption credit of $110 per taxpayer and a credit of $110 per dependent.
Does Delaware have local income taxes?
Wilmington levies a 1.25% earned income tax on residents and on non-residents who work in the city.
Is Delaware a high-tax state?
On a $75,000 salary Delaware ranks 3 of the 42 jurisdictions that tax wages (1 = highest), near the top of the list. Among its neighbors, Pennsylvania is cheapest at $2,303.