Delaware Income Tax Guide for 2025
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
- Brackets are not indexed; the same schedule has applied for tax years 2014 and later (30 Del. C. section 1102) and the first $2,000 of taxable income is untaxed
- Standard deduction is $3,250 single / $6,500 married filing jointly for 2025 (2025 PIT-RES instructions, Line 20a; 30 Del. C. section 1108); an additional $2,500 per box checked is allowed for taxpayers age 65 or older and/or blind
- Delaware allows a $110 nonrefundable personal credit per exemption (taxpayer, spouse and dependents) rather than a deduction; the amounts shown are credits
Charts
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Sources
The 2025 figures for Delaware on this page were compiled from the following official government publications:
- 2025 Delaware Resident Individual Income Tax Return (PIT-RES) Instructions
- Tax Rate Changes - Division of Revenue - State of Delaware
- Delaware Code Title 30, Chapter 11, Subchapter I (section 1102 rate of tax)
- Delaware Code Title 30, Chapter 11, Subchapter II (sections 1108 standard deduction and 1110 personal credits)
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