State income tax · Delaware
Delaware income tax rates
Delaware's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 6.6%
- Lowest rate
- 0%
- Brackets (single)
- 7
- Local income taxes
- Yes, in some localities
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $2,000 | 2.2% |
| $5,000 | 3.9% |
| $10,000 | 4.8% |
| $20,000 | 5.2% |
| $25,000 | 5.55% |
| $60,000 | 6.6% |
Notes
30 Del. C. 1102(a) sets one rate schedule for all filers for tax years after 2013, and the Division of Revenue's 2026 estimated-tax instructions use the same table; brackets are not indexed. The City of Wilmington levies its own wage (earned income) tax.
Sources
We read each source on the date shown and quote the line we relied on.
- 30 Del. C. 1102 (Imposition and rate of tax) (external site)
5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.
- Form PIT-EST, Declaration of Estimated Income Tax for Individuals, 2026 (Revised 11/10/25) (external site)
Revised 11/10/25