What are Delaware's income tax brackets?

Delaware uses seven progressive brackets: 0% on the first $2,000, 2.2% up to $5,000, 3.9% up to $10,000, 4.8% up to $20,000, 5.2% up to $25,000, 5.55% up to $60,000, and a top rate of 6.6% on income over $60,000. The same brackets apply to single and married-joint filers.

What is Delaware's standard deduction?

The Delaware standard deduction is $3,250 for single filers and $6,500 for married filing jointly. Taxpayers who are age 65 or older or blind receive an additional $2,500 standard deduction. You may itemize instead if your itemized deductions exceed the standard amount.

How does the Delaware personal credit work?

Delaware gives a $110 nonrefundable personal credit for each exemption, rather than a personal exemption deduction. The credit is subtracted directly from your calculated tax, so two exemptions reduce your tax bill by $220. Because it is nonrefundable, it cannot reduce your tax below zero.

Is Delaware income tax the same for married couples?

The bracket thresholds are identical for single and married-joint filers in Delaware, unlike federal brackets that widen for joint filers. Married couples in Delaware can choose to file a combined separate return on the same form, which sometimes lowers total tax by keeping each spouse's income in lower brackets.

Does this include federal tax or the Wilmington wage tax?

No. This calculator computes only Delaware state income tax. It does not include federal income tax, FICA payroll taxes, or the Wilmington 1.25% local wage tax. Use a paycheck calculator for take-home pay, and combine this result with your federal return for total income tax owed.

Delaware Income Tax Calculator

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The Delaware Income Tax Calculator computes your Delaware state income tax using the state’s seven progressive brackets, the standard or itemized deduction, and the $110 personal credit per exemption. Delaware’s top rate of 6.6% kicks in at just $60,000 of taxable income, and uniquely the brackets are the same for single and married-joint filers, which makes Delaware’s structure simpler than the federal one.

How it works

The calculation follows Delaware Form 200-01:

Deduction — subtract the larger of your itemized deductions or the standard deduction ($3,250 single / $6,500 married-joint), plus an extra $2,500 if you are 65+ or blind, to get Delaware taxable income.
Bracket tax — apply the progressive rates to taxable income. Each slice of income is taxed at its own rate; only the portion above $60,000 is taxed at the top 6.6%.
Personal credits — subtract $110 per exemption directly from the tax. This is a credit, not a deduction, so it reduces the tax dollar-for-dollar (but not below zero).

The brackets

$0      – $2,000   : 0.00%
$2,001  – $5,000   : 2.20%
$5,001  – $10,000  : 3.90%
$10,001 – $20,000  : 4.80%
$20,001 – $25,000  : 5.20%
$25,001 – $60,000  : 5.55%
over    $60,000    : 6.60%

Example

A single filer with $65,000 of income subtracts the $3,250 standard deduction for $61,750 of taxable income. The bracket tax is about $3,151, and one $110 personal credit lowers it to roughly $3,041 — an effective rate near 4.7% even though the marginal rate is 6.6%. This tool covers Delaware state tax only; combine it with your federal return and any Wilmington wage tax for the full picture.