Delaware Capital Gains Tax Calculator
Delaware taxes capital gains as ordinary income at the state level, which means a gain on selling shares, property or other investments is added to your other income and taxed using the Delaware income tax brackets, with no separate preferential long-term rate like the federal system provides. This calculator estimates the Delaware state tax on a capital gain by stacking the gain on top of your other taxable income and applying the sourced Delaware Division of Revenue brackets for tax year 2024, then taking the difference. Enter your gain, your other annual taxable income and your filing status to see the state tax attributable to the gain and the effective rate on it. The result is the Delaware state portion only; federal capital gains tax, which has separate short-term and long-term rates set by the IRS, is calculated separately. Because the gain stacks on your other income, the same gain is taxed at a higher rate the more you already earn. Some states provide specific exclusions or preferential treatment for certain gains; this tool uses the standard ordinary-income method and links the Delaware Division of Revenue so you can confirm any special rule that applies to you.
Delaware taxes capital gains as ordinary income. A $20,000.00 gain on top of $60,000.00 of other income (single) adds about $0.00 in Delaware state tax, an effective rate on the gain of 0.00%.
How Delaware taxes capital gains
Delaware taxes capital gains as ordinary income, so the gain is added to your other income and taxed at the Delaware bracket rates.
state tax on gain = state income tax on (other income + gain) - state income tax on (other income)
effective rate on gain = state tax on gain / gain x 100
Delaware capital gains tax: frequently asked questions
How are capital gains taxed in Delaware?
Delaware taxes capital gains as ordinary income at the state level: the gain is added to your other taxable income and taxed using the Delaware income tax brackets published by the Delaware Division of Revenue. This calculator applies those brackets to your gain. Some states provide specific exclusions or rates for particular gains; confirm your situation with the Delaware Division of Revenue.
How much state tax will I pay on a $20,000.00 capital gain in Delaware?
Stacked on $60,000.00 of other income, a $20,000.00 gain adds about $0.00 of Delaware state income tax for a single filer, an effective rate on the gain of 0.00%. Your figure depends on your total income and filing status; enter them above.
Does Delaware have a separate long-term capital gains rate?
Most states, including the default treatment here, tax long-term and short-term capital gains at the same ordinary income rates, unlike the federal system which has preferential long-term rates. Any state-specific exclusion or preferential rate is set by the Delaware Division of Revenue; this calculator uses the ordinary income method and links the source.
What are Delaware's 2024 income tax rates and brackets?
Delaware uses the same six-bracket schedule for all filing statuses. The first $2,000 is taxed at 0%, then 2.2% on $2,001-$5,000, 3.9% on $5,001-$10,000, 4.8% on $10,001-$20,000, 5.2% on $20,001-$25,000, and 6.6% on income above $25,000. All filing statuses use this same schedule. Authority: Delaware Division of Revenue, Delaware Code Title 30 §1102.
What is Delaware's standard deduction for 2024?
Delaware's standard deduction is $3,250 for single filers and $6,500 for married filing jointly. This is set by Delaware law (Title 30 §1115) and is separate from the federal standard deduction, which is significantly higher. Delaware also allows a $110 personal tax credit per exemption, which directly reduces the tax owed rather than reducing taxable income.
Is Delaware a tax-friendly state?
Delaware is generally considered tax-friendly for several reasons. It has no state sales tax, which is rare among US states. Its income tax top rate of 6.6% applies at a relatively low threshold of $25,000, but the absence of sales tax means everyday purchases are untaxed. Delaware also offers favorable treatment for retirement income and Social Security. The combination of no sales tax and moderate income taxes makes it attractive compared to neighboring states like New Jersey, Pennsylvania, and Maryland.
Does Delaware have a personal exemption?
Delaware provides a personal tax credit of $110 per exemption rather than a traditional exemption deduction. This means the $110 reduces your tax owed dollar-for-dollar, not just your taxable income. For example, a married couple with two dependent children would receive four credits totaling $440 off their Delaware income tax bill. Delaware Code Title 30 §1115.
Official sources
- Delaware income tax rates applied to capital gains (tax year 2024): Delaware Division of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice. State-specific exclusions, if any, are set by the Delaware Division of Revenue.