Delaware Tax Brackets 2026
Delaware taxes income in graduated bands for 2026, with the top rate reaching 6.6%. Only the income inside each band is taxed at that band's rate, so the top rate applies to your highest dollars, not your whole income.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 0% | $0 | $2,000 | $0 |
| 2.2% | $2,000 | $5,000 | $66 |
| 3.9% | $5,000 | $10,000 | $261 |
| 4.8% | $10,000 | $20,000 | $741 |
| 5.2% | $20,000 | $25,000 | $1,001 |
| 5.55% | $25,000 | $60,000 | $2,944 |
| 6.6% | $60,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 0% | $0 | $2,000 | $0 |
| 2.2% | $2,000 | $5,000 | $66 |
| 3.9% | $5,000 | $10,000 | $261 |
| 4.8% | $10,000 | $20,000 | $741 |
| 5.2% | $20,000 | $25,000 | $1,001 |
| 5.55% | $25,000 | $60,000 | $2,944 |
| 6.6% | $60,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 0% | $0 | $2,000 | $0 |
| 2.2% | $2,000 | $5,000 | $66 |
| 3.9% | $5,000 | $10,000 | $261 |
| 4.8% | $10,000 | $20,000 | $741 |
| 5.2% | $20,000 | $25,000 | $1,001 |
| 5.55% | $25,000 | $60,000 | $2,944 |
| 6.6% | $60,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 0% | $0 | $2,000 | $0 |
| 2.2% | $2,000 | $5,000 | $66 |
| 3.9% | $5,000 | $10,000 | $261 |
| 4.8% | $10,000 | $20,000 | $741 |
| 5.2% | $20,000 | $25,000 | $1,001 |
| 5.55% | $25,000 | $60,000 | $2,944 |
| 6.6% | $60,000 | — | — |
Delaware standard deduction (2026)
| Single | $3,250 |
| Married filing jointly | $6,500 |
| Married filing separately | $3,250 |
| Head of household | $3,250 |
Delaware also allows a personal exemption (subtracted from tax as a credit) of $110 for single filers.
Wilmington levies a 1.25% earned-income (wage) tax on residents and on nonresidents working in the city. No other Delaware locality imposes an income tax.
See what these rates leave of an actual salary: Delaware paycheck calculator.
Frequently asked questions
What is the top income tax rate in Delaware?
For 2026, the top income tax rate in Delaware is 6.6%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do Delaware taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how Delaware stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Delaware: Delaware Division of Revenue · Delaware Paid Leave (employee share): Delaware Department of Labor - Delaware Paid Leave. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.