Updated October 8, 2026. Quick answer: Delaware taxes income above $2,000 at 2.2% rising in steps to 6.6% above $60,000, under a statutory schedule that applies to taxable years beginning after December 31, 2013 with no end date. The standard deduction in the statute is $3,250, or $6,500 for resident spouses filing jointly. No Delaware document for tax year 2026 was available to read, so the 2026 line is pending.
The Delaware rates
| Taxable income | Rate |
|---|---|
| Up to $2,000 | 0% |
| $2,000 to $5,000 | 2.2% |
| $5,000 to $10,000 | 3.9% |
| $10,000 to $20,000 | 4.8% |
| $20,000 to $25,000 | 5.2% |
| $25,000 to $60,000 | 5.55% |
| Over $60,000 | 6.6% |
The statute’s current schedule is introduced by “For taxable years beginning after December 31, 2013” and ends with “6.6% of taxable income in excess of $60,000”. The statute prints one schedule for every individual, with no separate joint schedule; tax applies only to income above $2,000, which this page shows as a 0% first band. The state has not published a 2026 document that this page could read, so the 2026 line is pending. This page states the newest published figure as that year’s figure and will not be read as a 2026 rate until the state says so.
The standard deduction
| Filing status | Amount |
|---|---|
| Single | $3,250 |
| Married filing separately | $3,250 |
| Head of household | $3,250 |
| Married filing jointly | $6,500 |
The statute says “resident spouses shall be $6,500 if they file a joint return”. The Division of Revenue’s 2025 resident instructions list the same $3,250 and $6,500 amounts. The statute adds $2,500 for age 65 or older or blind, and the 2025 instructions describe a $110 personal credit rather than an exemption.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Delaware taxable income. Walking the schedule, the tax is $5,583.50 (computed), before credits. Taxable income is the figure after the standard deduction and other adjustments.
What this page does not say
The rates come from the Delaware Code, not from a 2026 Division of Revenue document. The 2026 return instructions had not been published when this page was written.
Common mistakes
- Applying 2.2% from the first dollar. Nothing is taxed below $2,000 of taxable income.
- Using a separate joint schedule. The statute prints one schedule.
- Reading the 2025 instructions’ amounts as confirmed 2026 amounts.
Related: how Delaware taxes retirement income, whether Delaware taxes pensions, how Delaware taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- 30 Del. C. 1102, Imposition and rate of tax (Delaware Code Online): https://delcode.delaware.gov/title30/c011/sc01/index.html
- 30 Del. C. 1108, Standard deduction (Delaware Code Online, Title 30 ch. 11 subch. II): https://delcode.delaware.gov/title30/c011/sc02/index.html
- Delaware Division of Revenue, 2025 Form PIT-RES Resident Instructions: https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf
- Delaware Division of Revenue (where later updates appear; no figure on this page comes from it): https://revenue.delaware.gov/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.