DELAWARE INCOME TAX · TAX YEAR 2026
2026 Delaware income tax calculator
Estimate Delaware income tax with the 2026 brackets, standard deduction and $110 personal credits, plus federal income tax and take-home pay.
Your estimate
Delaware take-home pay by salary
Take-home pay is wages minus Delaware tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $2,098 | $40,257 | $1,548 |
| $75,000 | $3,609 | $57,984 | $2,230 |
| $100,000 | $5,259 | $73,921 | $2,843 |
| $150,000 | $8,559 | $105,232 | $4,047 |
| $200,000 | $11,859 | $137,068 | $5,272 |
Delaware tax brackets for 2026
Delaware taxes income from 2.2% to 6.6%, and the first $2,000 of taxable income is untaxed. One schedule applies to every filing status, and joint filers use it for their combined income. The rates have not changed since 2014, and the Division of Revenue's 2026 estimated tax instructions print the same schedule.
| Rate | Taxable income |
|---|---|
| 0% | Up to $2,000 |
| 2.2% | Over $2,000 through $5,000 |
| 3.9% | Over $5,000 through $10,000 |
| 4.8% | Over $10,000 through $20,000 |
| 5.2% | Over $20,000 through $25,000 |
| 5.55% | Over $25,000 through $60,000 |
| 6.6% | Over $60,000 |
| Filing status | Standard deduction | Exemption credit |
|---|---|---|
| Single | $3,250 | $110 |
| Married filing jointly | $6,500 | $220 |
| Head of household | $3,250 | $110 |
| Married filing separately | $3,250 | $110 |
| Each dependent | — | $110 |
Delaware income tax questions
Does Delaware have a state income tax?
Yes. Delaware taxes income at graduated rates from 2.2% to 6.6% for 2026. The first $2,000 of taxable income is taxed at 0%, and the 6.6% rate applies above $60,000.
How much is Delaware income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $5,259.00 in Delaware income tax for 2026, 5.26% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $73,921.00, or $2,843.12 every two weeks.
What is the Delaware standard deduction for 2026?
For 2026, the Delaware standard deduction is $3,250 for single filers, heads of household and married couples filing separately, and $6,500 for married couples filing jointly. Exemption credits, which reduce tax directly, are $110 for single filers, heads of household and married couples filing separately, and $220 for married couples filing jointly, plus $110 for each dependent. The personal credits cannot exceed the tax, and each filer 60 or older gets an extra $110. Married couples filing separately, or on one combined separate return, each take $3,250.
Does Delaware tax Social Security?
No. Delaware does not tax Social Security benefits.
Delaware Social Security tax rules
Does Delaware tax retirement income?
Partly. From age 60, Delaware excludes up to $12,500 per person of pension and IRA income; before 60 the pension exclusion is $2,000.
Delaware retirement income tax for 2026
How does Delaware tax capital gains?
As ordinary income at Delaware's regular rates; Delaware has no separate capital gains rate. Filers 60 or older can count gains toward their $12,500 retirement income exclusion. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
Does Wilmington tax income?
Yes. The City of Wilmington levies an earned income tax on residents' wages and on wages nonresidents earn in the city. Delaware law allows the tax only in cities of more than 50,000 people and caps it at 1.25%. This calculator does not include it.
How this calculator works
The calculator starts from federal AGI, subtracts the Delaware standard deduction and applies the rate schedule. It then subtracts a $110 personal credit for you, your spouse on a joint return and each dependent, up to the amount of the tax.
Delaware's return uses a tax table for taxable income under $60,000, which figures tax on income bands, so the official amount can differ from this exact calculation by about a dollar. Married couples who both earn income can often pay less on a combined separate return, which applies the schedule to each spouse's income; this estimate taxes joint income on one schedule.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $71,750.00 of Delaware taxable income and about $3,609.00 in Delaware income tax, 4.81% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $57,983.50, or $4,831.96 a month.
What this estimate excludes
The City of Wilmington's earned income tax, the Delaware earned income tax credit (20% of the federal credit, nonrefundable, or 4.5% refundable), the pension exclusion, the extra $110 credit for filers 60 or older, the extra standard deduction for age 65 or blindness, itemized deductions, the child care credit and other credits.
Delaware sources
- 2026 Delaware estimated tax instructions (PIT-EST, revised 11/10/25): tax table, standard deduction and personal credits
- Delaware Code title 30, chapter 11, subchapter I: rates
- Delaware Code title 30, chapter 11, subchapter II: standard deduction and personal credits
- 2025 PIT-RES instructions: personal credits, pension exclusion, Social Security and earned income tax credit
- Delaware Code title 22, chapter 9: city earned income tax limit
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.