Delaware income tax brackets
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, and married couples use the same bands. The Delaware standard deduction is $3,250 for single filers, $6,500 for married couples filing jointly and $3,250 for heads of household.
These rates have been unchanged since 2014. It was checked on 2026-09-30 against Delaware 2025 State Income Tax Table (tax on $60,000 = $2,943.50; 6.6% over $60,000) and 2025 PIT-RES instructions (standard deduction $3,250/$6,500).
Wilmington levies a 1.25% city wage tax that is not included here.
| Rate | Taxable income (single or joint) | Tax at the top of the band |
|---|---|---|
| 0% | up to $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% | over $60,000 | — |
Delaware and federal income tax by income
At the calculator's default $85,000, Delaware takes $4,379 of a $14,249 total income tax bill, or 31%. Filing status matters too: a married couple filing jointly on $170,000 owes Delaware $9,775, which is $1,017 more than two single filers earning $85,000 each.
| Gross income | Delaware tax | Delaware rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $1,098 | 3.66% | $1,420 | 8.39% |
| $50,000 | $2,208 | 4.42% | $3,820 | 12.06% |
| $65,000 | $3,059 | 4.71% | $5,620 | 13.35% |
| $85,000 (default) | $4,379 | 5.15% | $9,870 | 16.76% |
| $100,000 | $5,369 | 5.37% | $13,170 | 18.54% |
| $125,000 | $7,019 | 5.62% | $18,734 | 20.60% |
| $200,000 | $11,969 | 5.98% | $36,734 | 24.35% |
| $300,000 | $18,569 | 6.19% | $68,134 | 28.90% |
| $400,000 | $25,169 | 6.29% | $103,134 | 32.08% |
Marginal tax rate in Delaware
The next dollar a single filer earns above $85,000 is taxed at 28.6%: 22% federal and 6.6% by Delaware. That is already Delaware's top rate.