Delaware Income Tax Guide

0% to 6.6% bracketsDelaware's highest marginal individual rate begins above $60,000 of taxable income.

$3,250 base deductionThe supported standard deduction doubles to $6,500 on a joint return.

Wilmington wage tax may applyThe optional local-rate input remains available for people who know an applicable local percentage.

Updated August 24, 2026

Official SourcesDelaware forms DE tax FAQ DE withholding guide IRS

Delaware forms DE tax FAQ DE withholding guide IRS

Calculate for Delaware

Delaware taxable income is simplifiedThe calculator begins with supported household income and common pre-tax adjustments before its Delaware deduction.

A standard deduction is includedThe estimate subtracts $3,250 for single, separate, or head-of-household filing and $6,500 for joint filing.

Seven rate bands are modeledTaxable income progresses from a 0% band through 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, and 6.6%.

Personal credits are excludedDelaware's $110 personal credits and additional age-related credits require filer details not fully collected.

Local wage tax is manualThe calculator does not infer Wilmington employment or residence; enter a known local rate only when applicable.

Does Delaware tax all income at 6.6%?No. The first $2,000 of supported taxable income is untaxed and the intervening bands use lower rates.

Is itemizing compared with the standard deduction?No. The calculator uses only the supported standard deduction.

Are personal credits included?No. Regular, senior, and other credits require more filer-specific information.

Is Wilmington wage tax automatic?No. Use the optional local-rate input only when you know it applies to your situation.

Are nonresident rules modeled?No. Delaware-source income and nonresident apportionment require a separate return calculation.

Is this a Delaware PIT return?No. It is a planning estimate and does not reproduce every adjustment, deduction, and credit.

Delaware Income Tax Guide

How Delaware taxes work

Common Delaware tax questions