Delaware has a top marginal income tax rate of 6.6% for 2026. See the full brackets, standard deduction, and how it stacks up against the national average.
Last updated: May 2026 · Data: state revenue departments, IRS, BLS
Delaware uses a graduated (progressive) income tax system administered by the Delaware Division of Revenue. The top marginal rate for 2026 is 6.6% on the highest bracket.
| Taxable Income | Tax Rate (2026) |
|---|---|
| $0 to $2,000 | 0% |
| $2,000 to $5,000 | 2.2% |
| $5,000 to $10,000 | 3.9% |
| $10,000 to $20,000 | 4.8% |
| $20,000 to $25,000 | 5.2% |
| $25,000 to $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Delaware income tax starts from your taxable income after deductions. For 2026 (2025 tax year), the federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly, which reduces the income subject to federal tax.
| Standard Deduction (2026) | Amount |
|---|---|
| Federal - Single | $15,000 |
| Federal - Married Filing Jointly | $30,000 |
| Federal - Head of Household | $22,500 |
State standard deductions, personal exemptions, and credits vary and may differ from the federal amounts above. Confirm Delaware figures with the Delaware Division of Revenue.
| Benchmark | Top Marginal Rate |
|---|---|
| Delaware (2026) | 6.6% |
| National average - all 50 states | 4.86% |
| National average - 41 states with an income tax | 5.93% |
| Highest in the U.S. (California) | 13.3% |
| Lowest among states that tax income | 2.5% |
| States with no income tax | 0% (9 states) |
At 6.6%, Delaware's top rate is above the national average of 4.86% (all 50 states).
Delaware has no sales tax and is famous as a business-friendly incorporation state. The Court of Chancery specializes in business law, making Delaware the preferred state for corporate formation nationwide.
| Delaware Tax Snapshot | 2026 |
|---|---|
| Top Income Tax Rate (2026) | 6.6% |
| Income Tax Structure | 7-bracket graduated |
| State Sales Tax | None |
| Minimum Wage | $15.00/hour |
| Median Household Income | $75,000 |
| Tax Agency | Delaware Division of Revenue |
Run the numbers for Delaware with our free calculators:
See how nearby states tax income in 2026:
Delaware has a top marginal state income tax rate of 6.6% for 2026, applied to the highest income bracket. Lower brackets are taxed at lower rates. It is administered by the Delaware Division of Revenue.
Delaware uses a graduated, progressive income tax system, so different portions of your income are taxed at different rates as shown in the bracket table above.
Delaware has 7 income tax brackets for 2026, ranging up to a top rate of 6.6%.
The 2026 federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Delaware state deductions, exemptions, and credits can differ; verify current figures with the Delaware Division of Revenue.
At 6.6%, Delaware's top rate is above the national average of 4.86% (all 50 states). The national average top marginal rate is 4.86% across all 50 states and 5.93% among the 41 states that levy an income tax.
State income tax in Delaware is collected by the Delaware Division of Revenue. Federal income tax and FICA (Social Security and Medicare) are paid separately to the IRS.