Delaware Income Tax 2026
Delaware has a graduated income tax for 2026. The standard deduction is $3,250 (single) / $6,500 (married filing jointly). Delaware taxes income with a graduated schedule, top rate 6.6% on taxable income over $60,000. First $2,000 of taxable income is taxed at 0%. Brackets are IDENTICAL for single and married-filing-jointly filers — Delaware does NOT widen brackets for joint filers (no marriage bonus). 2026 standard deduction: $3,250 single / $6,500 MFJ; additional $2,500 standard deduction for taxpayers age 65+ or blind. Filers may itemize instead. Personal credit: $110 per exemption (taxpayer, spouse, dependents) plus $110 additional for age 65+. Retirement: Social Security and Railroad Retirement benefits NOT taxable. Pension/eligible retirement income exclusion up to $12,500 for those age 60+ (up to $2,000 if under 60). No state sales tax. LOCAL TAX: City of Wilmington imposes 1.25% earned-income (wage) tax on residents and on nonresidents working in the city; no other DE municipality levies a local income tax. 2026 LAW STATUS: HB13 (proposed 6.75% over $125,000 and 6.95% over $250,000 brackets effective TY2026) was NOT enacted — DE General Assembly BillDetail shows it was substituted (HS2 for HB13, 'Lieu/Substituted' 4/3/2025) and never signed into law, so the long-standing 6.6% top rate over $60,000 remains in effect for tax year 2026.
Delaware tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0 - $2,000 | 0.00% |
| $2,000 - $5,000 | 2.20% |
| $5,000 - $10,000 | 3.90% |
| $10,000 - $20,000 | 4.80% |
| $20,000 - $25,000 | 5.20% |
| $25,000 - $60,000 | 5.55% |
| $60,000+ | 6.60% |
Tax on common incomes in Delaware (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $585 | $17,495 |
| $25,000 | $832 | $21,366 |
| $30,000 | $1,098 | $25,187 |
| $35,000 | $1,376 | $28,927 |
| $40,000 | $1,653 | $32,667 |
| $45,000 | $1,931 | $36,407 |
| $50,000 | $2,208 | $40,147 |
| $55,000 | $2,486 | $43,887 |
| $60,000 | $2,763 | $47,627 |
| $65,000 | $3,059 | $51,349 |
2026 figures. Source: Delaware Department of Revenue + Tax Foundation. Not tax advice.