DELAWARE CAPITAL GAINS TAX · TAX YEAR 2026
Delaware capital gains tax calculator
Delaware taxes capital gains as ordinary income, at rates from 2.2% to 6.6%, with no lower rate for long-term gains. On a $50,000 long-term gain with $75,000 of wages, a single filer owes $3,300 of Delaware tax and $7,500 of federal income tax, $10,800 in all, and keeps $39,200.
Tax on your gain
- Total tax on the gain
- $10,800.00
- Federal income tax
- $7,500.00
- Net investment income tax
- $0.00
- Delaware tax
- $3,300.00
- After-tax gain
- $39,200.00
- Effective rate
- 21.60%
Delaware tax by size of gain
What a single filer with $75,000 of wages owes on a long-term gain. Federal tax includes the net investment income tax.
| Gain | Federal tax | State tax |
|---|---|---|
| $10,000 | $1,500 | $660 |
| $50,000 | $7,500 | $3,300 |
| $100,000 | $15,000 | $6,600 |
| $250,000 | $42,250 | $16,500 |
| $1,000,000 | $208,920 | $66,000 |
Delaware capital gains tax questions
Does Delaware tax capital gains?
Yes. Delaware taxes capital gains as ordinary income, at rates from 2.2% to 6.6%, with no lower rate for long-term gains.
How much Delaware tax is due on a capital gain?
A single filer with $75,000 of wages owes $3,300 of Delaware tax on a $50,000 long-term gain, 6.6% of the gain, and $16,500, 6.6%, on a $250,000 gain. Federal tax on the same gains is $7,500 and $42,250.
Does Delaware tax short-term capital gains differently?
No. Delaware taxes a $50,000 short-term gain the same as a long-term one: $3,300 of Delaware tax. Federal tax is what changes: $11,064 on the short-term gain against $7,500.
What the calculator leaves out
- Filers 60 and older with pension income can count capital gains toward Delaware's pension exclusion.
- A nonresident selling Delaware real estate pays estimated tax of 6.6% of the gain at closing (Form REW-EST), credited on the return.
Federal tax stacks the gain on wages after the 2026 standard deduction, taxes a long-term gain at the long-term capital gains rates and a short-term gain at the ordinary brackets, and adds the net investment income tax. The gain is the only investment income. Capital losses and carryovers, qualified dividends, the collectibles and section 1250 rates, the alternative minimum tax and credits are left out; enter a home sale's gain after any federal exclusion.
Sources
- IRS Topic 409, Capital gains and losses
- IRS Revenue Procedure 2025-32: 2026 capital gains thresholds
- IRS: net investment income tax
- Delaware 2025 PIT-RES instructions
- Delaware REW-EST instructions
- 2026 Delaware estimated tax instructions (PIT-EST, revised 11/10/25): tax table, standard deduction and personal credits