Delaware Income Tax Calculator
Delaware income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Delaware state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Delaware state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Delaware Division of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Delaware uses graduated income tax brackets. A single filer earning $60,000 owes $0.00 in state income tax, an effective rate of 0.00% and a marginal rate of 0%. Enter your own income and filing status below.
Bracket breakdown
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How Delaware income tax works
Delaware imposes a six-bracket graduated income tax under Delaware Code Title 30 §1102. The same rate schedule applies to all filing statuses. The first $2,000 of income is exempt (0% bracket). Rates then rise from 2.2% to a top rate of 6.6% on income above $25,000. Delaware does not conform to the federal standard deduction; instead it has its own smaller standard deduction. Delaware also provides a $110 per-person tax credit (not a deduction against income, but a direct reduction of tax owed). Delaware is notable for having no state sales tax, which partially offsets its income tax burden for residents. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Delaware income tax brackets (2024)
The table below shows the Delaware graduated income tax brackets for single filers, as published by the Delaware Division of Revenue and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
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Delaware income tax: frequently asked questions
How much is the Delaware income tax on a $60,000 salary?
A single filer earning $60,000 a year in Delaware has a taxable income of $56,750.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. Enter your own income above for an exact figure.
What is the Delaware state income tax rate?
Delaware has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 0%.
What filing statuses does Delaware income tax apply to?
Delaware income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
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 (tax year 2024): Delaware Division of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.