# How much is Delaware income tax?

Estimates 2026 Delaware income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/delaware-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/delaware-income-tax-calculator.json
- Version: 96fcaadcec34

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, Delaware income tax is $3,609.00 (4.81% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |
| itemized | State itemized deductions | Used if above the standard deduction. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | Delaware income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; Delaware additions and subtractions are not modelled.
- Not modelled for Delaware: Wilmington city wage tax is typed by the user. Paid Leave wage cap not applied.
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $46,750.00, stateTax = $2,098.13, total = $2,098.13. Source: Delaware Division of Revenue, Employer's Guide (withholding regulations and worked examples), https://revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/ (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $93,500.00, stateTax = $4,714.50, total = $4,714.50.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $196,750.00, stateTax = $11,749.00, total = $11,749.00.
4. status = single, income = $26,000.00, deps = 0 gives stateTax = $774.00.

## FAQ

### What is the Delaware income tax rate?

Delaware taxes income at 2.2% to 6.6% in 7 brackets (single filers). For a single filer the schedule is 0% from $0, 2.2% from $2,000, 3.9% from $5,000, 4.8% from $10,000, 5.2% from $20,000, 5.55% from $25,000, 6.6% above $60,000 of taxable income. These are the 2026 rates.

### How is Delaware income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the Delaware standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. The standard deduction is $3,250 single, $6,500 married filing jointly, $3,250 separately, and $3,250 head of household. The model takes an exemption credit of $110 ($220 joint), a credit of $110 per dependent.

### Does Delaware have a local income tax?

This page has no local income tax for Delaware; if your city or county has one, add it yourself.

### What does this Delaware calculator leave out?

Wilmington city wage tax is typed by the user. Paid Leave wage cap not applied. It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the Delaware rates cover?

Tax year 2026, the return you file in 2027. They come from Delaware Division of Revenue.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- Delaware Division of Revenue, Employer's Guide (withholding regulations and worked examples), https://revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/; Delaware Paid Leave employer guide (0.8%, employee up to 50%), https://laborfiles.delaware.gov/main/pfl/Employer_and_TPAs_Guide_to_DPL.pdf