Updated October 5, 2026. Quick answer: No. Delaware has no gift tax for a gift made in 2026. Title 30 of the Delaware Code, as published by the General Assembly, headlines its gift tax chapter “CHAPTER 14. Gift Tax [Repealed].” and the chapter’s sections are all marked repealed. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Delaware promissory note.
Delaware gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | Title 30, Chapter 14 of the Delaware Code, the Gift Tax chapter, is published as repealed |
| State estate or inheritance tax | None: the Title 30 estate tax chapter was repealed effective January 1, 2018, and the inheritance tax chapter is also marked repealed |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | Delaware General Assembly; IRS Revenue Procedure 2025-32 |
What the Delaware documents say
The General Assembly’s page for the chapter carries the source note “Repealed by 71 Del. Laws, c. 130”. It gives no year for the repeal.
Estates, inheritances and gifts near death in Delaware
On the death-tax side, the General Assembly’s Chapter 15 page is headed “CHAPTER 15. Estate Tax [Repealed].” Its sections were repealed by 81 Del. Laws, c. 52, “effective Jan. 1, 2018.” The Chapter 13 page is headed “Inheritance [Repealed].”
What applies to a gift from a Delaware resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and Delaware adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how Delaware taxes 401(k) and IRA withdrawals covers a gift of retirement money.
What the documents do not say
- The documents read are statute pages, not tax agency guidance; they do not describe what Delaware does with a large gift made near death.
Common mistakes
- Assuming the chapter titles still describe a live tax; the General Assembly’s pages show the gift, estate and inheritance tax chapters as repealed.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, Delaware estate tax, and Delaware probate cost.
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Answer againSources
- Delaware Code Title 30, Chapter 14. Gift Tax [Repealed]: https://www.delcode.delaware.gov/title30/c014/index.html
- Delaware Code Title 30, Chapter 15. Estate Tax [Repealed]: https://delcode.delaware.gov/title30/c015/index.html
- Delaware Code Title 30, Chapter 13. Inheritance [Repealed]: https://delcode.delaware.gov/title30/c013/index.html
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.