Delaware Income Tax Guide for 2026
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 and are unchanged for 2026 (30 Del. C. section 1102; 6.6% top rate on taxable income over $60,000)
- Standard deduction is $3,250 single / $6,500 married filing jointly (30 Del. C. section 1108); an additional $2,500 is allowed for taxpayers age 65 or older or blind
- Delaware allows a $110 nonrefundable personal credit per federal exemption (taxpayer, spouse, dependents) rather than a deduction; the amounts shown are credits
- Proposed new top brackets (HS 2 for HB 13, 6.75%/6.95%) were not enacted; HB 255 (signed 2025-11-19) only decouples business depreciation from the federal OBBBA beginning 2026
Charts
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Sources
The 2026 figures for Delaware on this page were compiled from the following official government publications:
- Tax Rate Changes - Division of Revenue - State of Delaware
- 2025 Delaware Resident Individual Income Tax Return (PIT-RES) Instructions
- 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)
- House Bill 255 - Bill Detail - Delaware General Assembly
- HS 2 for HB 13 - Bill Detail - Delaware General Assembly
- Tax Season Updates - Division of Revenue - State of Delaware
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Start comparingLast updated: September 15, 2026
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