Delaware income tax and brackets 2026

Delaware taxes income at 7 rates in 2026, from 0% on the first $2,000 of a single filer's taxable income to 6.6% above $60,000. A single filer earning $75,000 in Delaware owes about $11,279 in federal and state income tax, an effective rate of 15.0%.

Updated Oct 29, 2026·By the BooksGPT team·2026 rates

Income tax · 2026

See the brackets

$11,279for the year

Effective rate 15.0% of income

Federal income tax$7,670

Delaware income tax$3,609

Taxable income

$58,900

Top federal rate

22%

Top Delaware rate

6.6%

Delaware tax brackets 2026

Delaware brackets · 2026

0% to 6.6%

7 brackets

Your top bracket

6.6%

Average rate

5.0%

Taxable income

$71,750

How your $3,609 adds up

0% on the first $2,000$0

2.2% on the next $3,000$66

3.9% on the next $5,000$195

4.8% on the next $10,000$480

5.2% on the next $5,000$260

5.55% on the next $35,000$1,943

6.6% on the last $11,750$775

Personal credit-$110

Delaware brackets, single

Delaware income tax brackets for 2026, single
Rate	Taxable income	Tax owed
0%	$0 to $2,000	0% of taxable income
2.2%	$2,000 to $5,000	$0.00 + 2.2% over $2,000
3.9%	$5,000 to $10,000	$66.00 + 3.9% over $5,000
4.8%	$10,000 to $20,000	$261.00 + 4.8% over $10,000
5.2%	$20,000 to $25,000	$741.00 + 5.2% over $20,000
5.55%	$25,000 to $60,000	$1,001.00 + 5.55% over $25,000
6.6%You	Over $60,000	$2,943.50 + 6.6% over $60,000

Delaware at a glance

Income tax: 0% to 6.6%
Standard deduction: $3,250
Personal credit: $110
Delaware Paid Leave: 0.4%
Wilmington wage tax: 1.25% (Wilmington only)
Sales tax: None (Delaware has no sales tax)
2026 return due: Apr 30, 2027

How we work it out

1
Income
Your income for the year, less pre-tax retirement savings.
2
Deduction
The larger of the standard deduction and your itemized total.
3
Federal brackets
Each rate from 10% to 37% taxes only the income inside it.
4
Delaware
Delaware's own deduction and rates on the same income.
5
Effective rate
Your total tax divided by your income.

Delaware income tax questions

What are the Delaware tax brackets for 2026?

Delaware has 7 brackets for single filers, from 0% on the first $2,000 of taxable income to 6.6% on income over $60,000.

How much income tax do I pay on $75,000 in Delaware?

A single filer earning $75,000 owes about $7,670 in federal income tax and $3,609 in Delaware income tax for 2026, $11,279 in all. That is 15.0% of income.

Why is my average rate lower than my tax bracket?

Each rate taxes only the income inside its bracket. A single filer with $71,750 of Delaware taxable income is in the 6.6% bracket, but only the $11,750 above $60,000 pays 6.6%. The lower rates tax the rest, so the brackets come to $3,719, 5.2% on average.

What are the 2026 federal tax brackets?

Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.

Will Delaware's brackets change?

Brackets set in law since 2014 and not indexed; a 2025 bill (HB 13) to add higher brackets above $125,000 or $150,000 stalled in committee and was not enacted.

What is the 2026 standard deduction?

$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Delaware's own is $3,250 for single filers.

Sources