Delaware Tax Brackets 2026: Income Tax Rates and Thresholds
Delaware has rates from 2.2% to 6.6% for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
6.6%
Structure
6 brackets
Standard deduction
$3,250 single
Tax on $75,000 salary
$3,609
Delaware income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $2,000 | 0% | – |
| $2,000 to $5,000 | 2.2% | $0 + 2.2% over $2,000 |
| $5,000 to $10,000 | 3.9% | $66 + 3.9% over $5,000 |
| $10,000 to $20,000 | 4.8% | $261 + 4.8% over $10,000 |
| $20,000 to $25,000 | 5.2% | $741 + 5.2% over $20,000 |
| $25,000 to $60,000 | 5.55% | $1,001 + 5.55% over $25,000 |
| Over $60,000 | 6.6% | $2,944 + 6.6% over $60,000 |
Delaware income tax brackets 2026: married filing jointly
Delaware uses the same brackets for married couples filing jointly as for single filers, so couples reach the higher rates sooner than they would federally. Couples still get a larger standard deduction or exemption where the state offers one.
Delaware standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | $3,250 | $6,500 |
| Personal exemption | None | None |
| Personal credit | $110 | $220 |
How much Delaware income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $21,750 | $722 | $449 | 2.89% |
| $50,000 | $46,750 | $2,098 | $1,808 | 4.20% |
| $75,000 | $71,750 | $3,609 | $3,285 | 4.81% |
| $100,000 | $96,750 | $5,259 | $4,935 | 5.26% |
| $150,000 | $146,750 | $8,559 | $8,235 | 5.71% |
| $250,000 | $246,750 | $15,159 | $14,835 | 6.06% |
| $500,000 | $496,750 | $31,659 | $31,335 | 6.33% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included. Wilmington residents and workers pay a 1.25% city wage tax.
Example: Delaware brackets on a $75,000 salary
A single filer earning $75,000 has $71,750 of Delaware taxable income after deductions. Each slice is taxed at its own rate:
| Bracket | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $2,000 | $2,000 | 0% | $0 |
| $2,000 to $5,000 | $3,000 | 2.2% | $66 |
| $5,000 to $10,000 | $5,000 | 3.9% | $195 |
| $10,000 to $20,000 | $10,000 | 4.8% | $480 |
| $20,000 to $25,000 | $5,000 | 5.2% | $260 |
| $25,000 to $60,000 | $35,000 | 5.55% | $1,943 |
| Over $60,000 | $11,750 | 6.6% | $776 |
| Total before credits | $71,750 | 5.18% | $3,719 |
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the Delaware paycheck calculator.
Frequently Asked Questions
What are the Delaware tax brackets for 2026?
Delaware has 6 income tax brackets, from 2.2% to 6.6%, with the top rate starting at $60,000 of taxable income for single filers. Married couples filing jointly use the same brackets.
What is the Delaware standard deduction for 2026?
$3,250 for single filers and $6,500 for married couples filing jointly.
How much Delaware income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $71,750 of Delaware taxable income and owes about $3,609 in state income tax for 2026, an effective state rate of 4.8%.
What is the top Delaware income tax rate?
6.6%, which applies to taxable income above $60,000 for single filers.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
Delaware Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
Delaware Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
Delaware business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.