Capital Gains Tax for Delaware (2026)
Delaware (DE) Key Facts
State Capital Gains Rate
6.6%
Taxed As
Ordinary income
Federal Rate Applies
Yes (0%, 15%, or 20%)
Long Term vs Short Term
Both taxed at state level
How This Calculator Works in Delaware
This calculator estimates your combined federal and Delaware capital gains tax. Enter your gain amount, holding period, and income to see your estimated tax.
Delaware Overview
Delaware taxes capital gains as ordinary income at up to 6.6%, but has no sales tax. Federal capital gains taxes also apply, with long-term rates of 0%, 15%, or 20% depending on income. The combined state and federal burden should be considered when planning asset sales or investment strategies.
How Delaware Compares
Delaware's capital gains rate of 6.6% compares to Maryland at 5.75% and Pennsylvania at 3.07%. State capital gains taxes significantly impact net investment returns.
| State | Top Rate | Notes |
|---|---|---|
| Maryland | 5.75% | Maryland has a capital gains rate of 5.75%. |
| Pennsylvania | 3.07% | Pennsylvania has a capital gains rate of 3.07%. |
| New Jersey | 10.75% | New Jersey has a capital gains rate of 10.75%. |
Delaware's capital gains rate of 6.6% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Delaware Residents
- 1Delaware taxes capital gains as ordinary income at up to 6.6%, but has no sales tax.
- 2Federal long-term gains (held 1+ year) are taxed at 0%, 15%, or 20%. Delaware's state tax applies on top of the federal rate.
- 3Hold investments over one year to qualify for lower federal long-term rates rather than ordinary income rates.
- 4Tax-loss harvesting—selling losing investments to offset gains—reduces both federal and Delaware state capital gains tax.
- 5Consider the combined federal + state rate when planning large asset sales. The total can exceed 30.4% for high earners.