Income Tax for Delaware (2026)

How This Calculator Works in Delaware

This calculator applies Delaware's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

Delaware Overview

Delaware levies a progressive income tax with 7 brackets and a top rate of 6.6%, but has no state or local sales tax — one of only five states with this distinction. The state's famously business-friendly incorporation laws and Court of Chancery generate substantial franchise tax revenue, which helps keep individual income and property taxes relatively moderate. Delaware does not tax Social Security benefits.

How Delaware Compares

Delaware's top income tax rate of 6.6% compares to Maryland at 5.75% and Pennsylvania at 3.07%. The rate differences can meaningfully impact take-home pay for workers near state borders.

Delaware's income tax rate of 6.6% compares to a national average of approximately 5.04%. This is above the national average.

Tips for Delaware Residents

• 1Delaware's top income tax rate is 6.6% on income over $60,000, with 7 graduated brackets starting at 2.2%.
• 2Delaware has no state sales tax, making it one of only five states (with Alaska, Montana, New Hampshire, and Oregon) without one.
• 3The combination of no sales tax and moderate income taxes makes Delaware popular for cross-border shopping, especially from neighboring Pennsylvania, Maryland, and New Jersey.
• 4Delaware does not tax Social Security benefits and offers a $12,500 pension exclusion for those 60+ ($2,000 for those under 60).
• 5The state's corporate-friendly franchise tax and Court of Chancery attract hundreds of thousands of business incorporations, generating significant revenue that helps keep individual rates moderate.

Frequently Asked Questions