Delaware Income Tax Guide for 2024

Overview

Delaware uses a progressive income tax system with rates ranging from 0% to 6.6%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $3,250 for single filers, personal exemptions of $110, and dependent exemptions of $110.

Income Tax Rates

Single Filers

Income Range	Tax Rate
Up to $1,999	0%
$2,000 - $4,999	2.2%
$5,000 - $9,999	3.9%
$10,000 - $19,999	4.8%
$20,000 - $24,999	5.2%
$25,000 - $59,999	5.55%
$60,000+	6.6%

Married Filing Jointly

Income Range	Tax Rate
Up to $1,999	0%
$2,000 - $4,999	2.2%
$5,000 - $9,999	3.9%
$10,000 - $19,999	4.8%
$20,000 - $24,999	5.2%
$25,000 - $59,999	5.55%
$60,000+	6.6%

Capital Gains Tax

Capital gains are taxed at the same rates as ordinary income.

Deductions & Exemptions

Type	Amount
Standard Deduction (Single)	$3,250
Standard Deduction (Married Filing Jointly)	$6,500
Personal Exemption (Single)	$110
Personal Exemption (Married)	$220
Dependent Exemption	$110

Additional Information

The first $2,000 of taxable income is not taxed; the brackets are not indexed for inflation
Standard deduction is $3,250 (single, married filing separately, head of household) or $6,500 (married filing jointly); an additional $2,500 is allowed for each taxpayer who is 65 or older and for each taxpayer who is blind
The $110 amounts are nonrefundable personal credits claimed per taxpayer and per dependent, not deductions from income

Charts

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Sources

The 2024 figures for Delaware on this page were compiled from the following official government publications:

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Last updated: September 15, 2026

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