Delaware residents and workers need to understand the state's progressive income tax system to accurately calculate their take-home pay and plan their withholding.

How Much is Delaware State Income Tax? Rates & Calculator

Best Answer

Sarah Chen, Payroll Tax Analyst

Workers who receive a regular paycheck with Delaware state tax withheld

How Delaware's state income tax rates work

Delaware uses a progressive tax system with rates from 0% to 6.6% for 2026. Unlike a flat tax state, your rate increases as your income rises through different brackets.

The tax brackets for single filers in 2026 are:

0% on income up to $2,000

2.2% on income from $2,001 to $5,000

3.9% on income from $5,001 to $10,000

4.8% on income from $10,001 to $15,000

5.2% on income from $15,001 to $20,000

5.55% on income from $20,001 to $25,000

6.6% on income over $25,000

Example: $60,000 salary calculation

Let's calculate the Delaware state tax for someone earning $60,000:

First $2,000: $0 (0% rate)

Next $3,000 ($2,001-$5,000): $66 (2.2% rate)

Next $5,000 ($5,001-$10,000): $195 (3.9% rate)

Next $5,000 ($10,001-$15,000): $240 (4.8% rate)

Next $5,000 ($15,001-$20,000): $260 (5.2% rate)

Next $5,000 ($20,001-$25,000): $277.50 (5.55% rate)

Remaining $35,000 ($25,001-$60,000): $2,310 (6.6% rate)

Total Delaware state tax: $3,348.50 annually

This equals about $128.79 per biweekly paycheck, or an effective rate of 5.58% on your $60,000 salary.

Standard deduction reduces your tax

Delaware offers a standard deduction that reduces your taxable income. For 2026, the standard deduction is $3,250 for single filers and $6,500 for married filing jointly.

Using our $60,000 example with the standard deduction:

Taxable income: $60,000 - $3,250 = $56,750

Delaware state tax: $2,579.50 (about $99.21 per biweekly paycheck)

Key factors that affect your Delaware tax

Filing status: Married couples filing jointly get double the standard deduction and different bracket thresholds

Withholding accuracy: Your employer uses Delaware withholding tables, but you may need to adjust if you have multiple income sources

Resident vs. non-resident: Delaware taxes all income for residents, but non-residents only pay on Delaware-source income

Local taxes: Delaware has no local income taxes, so state tax is your only income tax beyond federal

What you should do

Check your most recent pay stub to see if Delaware state tax withholding matches these calculations. If you're significantly over or under, consider adjusting your state withholding allowances on Form DE4. Use our paycheck calculator to see exactly how Delaware tax affects your take-home pay.

Key takeaway: Delaware state income tax ranges from 0% to 6.6%, with most middle-income earners paying an effective rate of 4-6% after the standard deduction.

Key Takeaway: Delaware state income tax ranges from 0% to 6.6%, with most middle-income earners paying an effective rate of 4-6% after the standard deduction.

Calculate your Delaware take-home pay →

Income Range	Tax Rate	Tax on Range	Cumulative Tax
$0 - $2,000	0%	$0	$0
$2,001 - $5,000	2.2%	$66	$66
$5,001 - $10,000	3.9%	$195	$261
$10,001 - $15,000	4.8%	$240	$501
$15,001 - $20,000	5.2%	$260	$761
$20,001 - $25,000	5.55%	$277.50	$1,038.50
Over $25,000	6.6%	Varies	Varies

Income Range

Tax Rate

Tax on Range

Cumulative Tax

$0 - $2,000

$2,001 - $5,000

2.2%

$66

$5,001 - $10,000

3.9%

$195

$261

$10,001 - $15,000

4.8%

$240

$501

$15,001 - $20,000

5.2%

$260

$761

$20,001 - $25,000

5.55%

$277.50

$1,038.50

Over $25,000

6.6%

Varies

More Perspectives

Sarah Chen, Payroll Tax Analyst

New Delaware residents or people moving away from Delaware

Moving to Delaware: What changes for your taxes

If you're moving to Delaware from another state, your tax situation will change significantly depending on where you came from. Delaware's top rate of 6.6% is moderate compared to other states.

Coming from no-tax states: If you're moving from states like Florida, Texas, or New Hampshire (no state income tax), you'll now owe Delaware state tax on your full income. This typically reduces take-home pay by 4-6%.

Coming from high-tax states: Moving from states like New York (up to 8.82%), California (up to 13.3%), or New Jersey (up to 10.75%) means you'll likely pay less in state taxes.

Part-year resident filing

If you moved during 2026, you'll need to file as a part-year resident, which means:

File Delaware Form 200-01 for the portion of the year you lived here

You may also need to file in your previous state

Income earned before moving to Delaware generally isn't subject to Delaware tax

Income earned after becoming a Delaware resident is fully taxable

Moving away from Delaware

If you're leaving Delaware, you'll still owe Delaware tax on income earned while you were a resident, plus any Delaware-source income after you move (like from a Delaware employer).

Key considerations for movers:

Update your W-4 and state withholding forms immediately

Keep detailed records of your move date

Consider the timing of bonuses or stock option exercises around your move

Key takeaway: Moving to or from Delaware requires filing part-year resident returns and updating your payroll withholding to reflect your new state tax obligations.

Key Takeaway: Moving to or from Delaware requires filing part-year resident returns and updating your payroll withholding to reflect your new state tax obligations.

How much is Delaware state income tax?