Delaware Income Tax Brackets 2026
What are the Delaware income tax brackets for 2026?
Delaware uses 7 graduated brackets for 2026, from 0% on the first dollars of taxable income up to a top rate of 6.6%. After the state's standard deduction of $3,250 single ($6,500 joint), a single filer on $75,000 pays $3,719 of Delaware income tax.
Delaware taxes income through 7 graduated brackets in 2026, topping out at 6.6%. The first bracket covers taxable income up to $2,000, and the top rate does not bite until taxable income passes $60,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Delaware brackets for single filers, 2026
Rates apply to Delaware taxable income: gross pay minus the standard deduction and any personal exemption. In Delaware the schedule fills from the bottom up: the first $2,000 of taxable income pays 0%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $2,000 | 0% |
| $2,001 to $5,000 | 2.2% |
| $5,001 to $10,000 | 3.9% |
| $10,001 to $20,000 | 4.8% |
| $20,001 to $25,000 | 5.2% |
| $25,001 to $60,000 | 5.55% |
| $60,001 and up | 6.6% |
Delaware brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $2,000 | 0% |
| $2,001 to $5,000 | 2.2% |
| $5,001 to $10,000 | 3.9% |
| $10,001 to $20,000 | 4.8% |
| $20,001 to $25,000 | 5.2% |
| $25,001 to $60,000 | 5.55% |
| $60,001 and up | 6.6% |
Standard deduction and exemption in Delaware
The 2026 standard deduction is $3,250 for single filers and $6,500 for married filing jointly. In Delaware, that means the first $3,250 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Delaware first removes the standard deduction, leaving $71,750 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $2,000 | $2,000 | 0% | $0 |
| $2,001 to $5,000 | $3,000 | 2.2% | $66 |
| $5,001 to $10,000 | $5,000 | 3.9% | $195 |
| $10,001 to $20,000 | $10,000 | 4.8% | $480 |
| $20,001 to $25,000 | $5,000 | 5.2% | $260 |
| $25,001 to $60,000 | $35,000 | 5.55% | $1,943 |
| $60,001 and up | $11,750 | 6.6% | $776 |
Total Delaware income tax: $3,719, an effective rate of 4.96% of gross pay. The marginal rate, the rate on the next dollar Delaware taxes, is 6.6%; a raise that crosses into that bracket pays 6.6% only on the dollars above the line, never on the whole salary.
Delaware income tax on common salaries (single filer)
| Gross salary | Delaware income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,653 | 4.13% | 5.55% |
| $50,000 | $2,208 | 4.42% | 5.55% |
| $75,000 | $3,719 | 4.96% | 6.6% |
| $100,000 | $5,369 | 5.37% | 6.6% |
| $150,000 | $8,669 | 5.78% | 6.6% |
How Delaware compares with other states
How Delaware compares: its top rate of 6.6% ranks 13th highest among the 42 taxing jurisdictions for 2026, and the $3,719 owed on a $75,000 salary ranks 4th highest, between Maine ($3,881) and Minnesota ($3,577).
The shape of the schedule matters as much as the rates. Delaware's top rate only starts at taxable income above $60,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 6.6%, and the top slice of the example above contributes $776, about 21% of the total bill. The other 79% is spread across the lower 6 brackets.
Joint filers in Delaware get wider thresholds, but not double: the top joint bracket starts at $60,000 against $60,000 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the Delaware income tax calculator for any salary, or the Delaware take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Delaware result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Delaware for 2026?
The top marginal rate in Delaware is 6.6%, and it applies only to taxable income above $60,000 for single filers. Every dollar below that line pays less, starting at 0% on the first slice.
How many tax brackets does Delaware have?
Delaware has 7 brackets for 2026, running from 0% on the first slice of taxable income to 6.6% at the top. Joint filers use a wider schedule, with a standard deduction of $6,500 instead of $3,250.
What is the standard deduction in Delaware for 2026?
The standard deduction is $3,250 for single filers and $6,500 for married filing jointly.
How much Delaware income tax is owed on $75,000?
A single filer earning $75,000 pays $3,719 of Delaware income tax for 2026 in this model, an effective rate of 4.96%, even though the top bracket reached is 6.6%.