Key Tax Facts: Delaware
- No state or local sales tax - major shopping draw
- Pension exclusion: up to $12,500 for those 60 and older
- Delaware filing deadline is April 30, not April 15
- City of Wilmington imposes a separate 1.25% earned income tax
Delaware State Income Tax Overview
Delaware imposes a graduated state income tax with six brackets ranging from 0% to 6.6%. Income up to $2,000 is exempt, and the top rate of 6.6% applies to income above $60,000. Delaware is known as a tax-friendly state for retirees - there is no sales tax statewide, and the state offers a significant pension exclusion of up to $12,500 for residents 60 and older. The standard deduction is $3,250 for single filers and $6,500 for married couples filing jointly. Delaware also allows a personal credit of $110 per exemption claimed.
Delaware Income Tax Brackets (Single Filers, 2025)
These are the Delaware state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $2,000 | 0% |
| $2,000 - $5,000 | 2.2% |
| $5,000 - $10,000 | 3.9% |
| $10,000 - $20,000 | 4.8% |
| $20,000 - $25,000 | 5.2% |
| $25,000 - $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Source: Delaware Division of Revenue. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Delaware Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
Enter Your Tax Information
Frequently Asked Questions -- Delaware Income Tax
Does Delaware have a state income tax?
Yes. Delaware imposes a state income tax with a top marginal rate of 6.6%. This is separate from your federal income tax obligation.
What is the Delaware income tax rate for 2025?
Delaware uses a graduated income tax system with rates from 0% to 6.6%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Delaware state tax return?
Most full-year Delaware residents with income above the state filing threshold must file a state return. Check the Delaware Division of Revenue for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Delaware state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Delaware rate schedule above as a reference, and verify with official Delaware tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Delaware state tax -- see the Delaware rate schedule below to work that out.
Where can I find official Delaware tax forms?
Official forms, instructions, and filing guidance are available at the Delaware Division of Revenue.
What is the sales tax rate in Delaware?
Delaware's combined state and average local sales tax rate is 0%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Delaware 2025 state taxes due?
2025 taxes are generally filed in 2026. The Delaware filing deadline is April 30, 2026 -- note this differs from the federal deadline of April 15, 2026, so mark both dates.
Understanding Your Delaware Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Delaware state tax owed to the Delaware Division of Revenue. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 30. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Delaware Bill
Pre-tax retirement contributions reduce your federal and Delaware taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Delaware-specific credits and deductions that don't exist at the federal level are listed at the Delaware Division of Revenue -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Delaware's combined state-plus-average-local sales tax rate is 0%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Delaware Division of Revenue or a qualified tax professional for guidance specific to your situation.