Delaware Tax Brackets 2026
Delaware state income tax rates for tax year 2026 — 7 progressive brackets from 2.2% to 6.6%, with separate thresholds for single filers and married filing jointly.
Tax year
2026
Type
Progressive
Rate range
2.2%–6.6%
Brackets
7
Delaware state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,389 | 4.78% | $2,389 | 4.78% |
| $75,000 | $3,934 | 5.24% | $3,934 | 5.24% |
| $100,000 | $5,584 | 5.58% | $5,584 | 5.58% |
| $150,000 | $8,884 | 5.92% | $8,884 | 5.92% |
| $250,000 | $15,484 | 6.19% | $15,484 | 6.19% |
| $500,000 | $31,984 | 6.40% | $31,984 | 6.40% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | % |
| $2,000 – $5,000 | 2.2% |
| $5,000 – $10,000 | 3.9% |
| $10,000 – $20,000 | 4.8% |
| $20,000 – $25,000 | 5.2% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | % |
| $2,000 – $5,000 | 2.2% |
| $5,000 – $10,000 | 3.9% |
| $10,000 – $20,000 | 4.8% |
| $20,000 – $25,000 | 5.2% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
How Delaware tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $2,000 | % | $0 |
| $2,000 – $5,000 | 2.2% | $66 |
| $5,000 – $10,000 | 3.9% | $195 |
| $10,000 – $20,000 | 4.8% | $480 |
| $20,000 – $25,000 | 5.2% | $260 |
| $25,000 – $60,000 | 5.55% | $1,943 |
| $60,000 – $75,000 | 6.6% | $990 |
| Total Delaware tax | 5.24% eff. | $3,934 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Delaware's 2026 rates
Delaware's progressive income tax applies marginal rates to each income bracket. The top rate of 6.6% applies to income over $25,000, meaning most working residents reach the top bracket. Delaware uses its own standard deduction and personal exemption amounts. Delaware has no state sales tax, which partially offsets the income tax burden. Social Security benefits are excluded from Delaware taxable income. Taxpayers aged 60 and older can also exclude up to $12,500 in pension and eligible retirement income.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
View 2025 Delaware tax brackets for comparison.
Frequently asked questions
What are the Delaware tax brackets for 2026?
Delaware has 7 progressive brackets for 2026, ranging from 2.2% on the lowest bracket up to 6.6% on income above $60,000 (single filer). See the full table above for every rate and threshold.
What is the top Delaware income tax rate in 2026?
6.6%, applied to taxable income above $60,000 for single filers ($60,000 for married filing jointly).
How much Delaware state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $5,584 in Delaware state income tax for 2026 — an effective rate of 5.58%. Married filing jointly with the same income owes $5,584 (5.58% effective). Federal tax is separate.
Are Delaware 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Delaware bracket thresholds in effect for tax year 2026.
Explore more Delaware tax info
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