United States · State income tax
Delaware state income tax rate 2027.
Delaware’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: Delaware has 7 brackets for 2026 with rates from 0% to 6.6%. The top rate starts at $60,000 of taxable income for single filers and $60,000 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
Estimate your tax
Result
Enter your Delaware taxable income and press Estimate.
The Delaware schedule
30 Del. C. s.1102(a)(14) (Delaware Code Title 30 PDF, current through acts enacted as of Oct 1, 2026, up to 85 Del. Laws c. 550), for taxable years beginning after Dec 31, 2013: 0% to $2,000, 2.2% to $5,000, 3.9% to $10,000, 4.8% to $20,000, 5.2% to $25,000, 5.55% to $60,000, 6.6% above. Edges are statutory, not indexed; the schedule is applied to every individual with no separate joint schedule.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $2,000 | 0% | 0% |
| $2,000 to $5,000 | 2.2% | 2.2% |
| $5,000 to $10,000 | 3.9% | 3.9% |
| $10,000 to $20,000 | 4.8% | 4.8% |
| $20,000 to $25,000 | 5.2% | 5.2% |
| $25,000 to $60,000 | 5.55% | 5.55% |
| Over $60,000 | 6.6% | 6.6% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $2,000 | 0% | 0% |
| $2,000 to $5,000 | 2.2% | 2.2% |
| $5,000 to $10,000 | 3.9% | 3.9% |
| $10,000 to $20,000 | 4.8% | 4.8% |
| $20,000 to $25,000 | 5.2% | 5.2% |
| $25,000 to $60,000 | 5.55% | 5.55% |
| Over $60,000 | 6.6% | 6.6% |
Deductions, exemptions and local tax
30 Del. C. s.1108: standard deduction $3,250 for a resident individual and $6,500 for resident spouses filing jointly (taxable periods after 12/31/1999), plus $2,500 added for age 65+ or blind. s.1110(b): personal credit of $110 per exemption (plus $110 if age 60+). These statutory figures are not indexed and not modelled.
Municipal earned-income taxes, such as the City of Wilmington wage tax, are separate from the state schedule and are not covered here. Separate lump-sum distribution tax under s.1102(b) (10 times tax on one tenth of the distribution); not modelled. Delaware has no millionaire surtax in s.1102.
What changes in 2027 (projected)
No later schedule appears in s.1102 of the code compiled through Oct 1, 2026; (a)(14) is open-ended ('after December 31, 2013'), so 2027 equals the current schedule unless changed. HB 13 (153rd GA, introduced 1/23/25) shows status 'Lieu/Substituted 4/3/25'; the status of its substitutes was not read, but the code text shows no change.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of Delaware taxable income owes $4,264 under the 2026 schedule, an effective rate of 5.33% and a marginal rate of 6.6%. A joint filer with $150,000 of Delaware taxable income owes $8,884 under the 2026 schedule, an effective rate of 5.92% and a marginal rate of 6.6%. The 2027 projection for the same incomes is the same dollar amount ($4,264 and $8,884) because the 2026 schedule is carried forward.
Common mix-ups
- Delaware's top rate was raised to 6.95%. s.1102 shows 6.95% only for taxable years 2010 and 2011 ((a)(12)); for years after 2013 the top rate is 6.6% on income over $60,000.
- Married couples get doubled brackets. s.1102(a) has a single schedule for individuals; the $60,000 top-bracket edge is the same on a joint return.
- Delaware taxes the first dollar of income at 2.2%. The first $2,000 of taxable income is taxed at 0%; the 2.2% rate starts above $2,000.
- Delaware's personal exemption is a deduction. Under s.1110(b) it is a $110 credit per exemption against tax, not a deduction from income.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- Delaware Code Title 30 State Taxes (full PDF) (s.1102 rate schedule, s.1108 standard deduction, s.1110 personal credit; header says current through acts enacted as of Oct 1, 2026) (retrieved November 9, 2026)
- Delaware General Assembly HB 13 bill detail (Status Lieu/Substituted 4/3/25) (retrieved November 9, 2026)
- Delaware Division of Revenue Personal Income Tax FAQs (Corroborates 2.2% to 5.55% under $60,000 and 6.60% at $60,000 or over (page undated)) (retrieved November 9, 2026)
Frequently asked questions
What is the Delaware state income tax rate for 2027?
Delaware has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (0%, 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, 6.6%).
What is the top Delaware income tax rate?
6.6% under the 2026 schedule. It starts at $60,000 of taxable income for single filers and $60,000 for joint filers.
How much Delaware income tax would I pay on $80,000?
A single filer with $80,000 of Delaware taxable income owes $4,264 under the 2026 schedule, an effective rate of 5.33% and a marginal rate of 6.6%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Delaware can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Delaware sources read on November 9, 2026: Delaware Code Title 30 State Taxes; Delaware General Assembly HB 13 bill detail; Delaware Division of Revenue Personal Income Tax FAQs. The links in the Sources section go to the originals.
Does Delaware have a lot of brackets?
Seven rate steps including the 0% band: 0%, 2.2%, 3.9%, 4.8%, 5.2%, 5.55% and 6.6%, with the top rate starting above $60,000 (30 Del. C. s.1102(a)(14)).
What is Delaware's standard deduction?
$3,250 for an individual and $6,500 for a joint return under s.1108(a)(3), with $2,500 added per qualifying age-65 or blind circumstance in s.1108(b).
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the Delaware tax agency or a tax professional before you file.