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Tax year 2026. Federal, FICA, and state rules last checked . How we calculate

Delaware state income tax 2026

Delaware uses progressive brackets, with rates from 2.2% to 6.6%. For a single filer earning $65,000, our simplified 2026 estimate is $2,964, about 4.56% of wages.

Last reviewed . Data: 2026 tax year (laws enacted through mid-2026).

Tax type
Progressive brackets
Rate
2.2%–6.6% progressive
Estimated tax on $65,000 (single filer)
$2,964
Local income taxes
Wilmington only

How Delaware taxes wages

Brackets from 2.2% to 6.6% above $60,000. Delaware has no state sales tax.

At $65,000 of wages, that is the 38th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.

Its top rate of 6.6% is the 12th-highest among the 26 jurisdictions with progressive brackets.

Rates range from 2.2% to 6.6%. We don’t list the full bracket schedule here yet; for exact thresholds, see the official Delaware tax agency website.

Example: $65,000 salary, single filer

State income tax on a $65,000 salary
Wages$65,000
Income not taxed (approx. deduction, exemptions, 0% bracket)−$3,250
Income taxed$61,750
Average rate used for the estimate× 4.8%
Estimated Delaware income tax$2,964

That works out to about $247 a month, or an effective rate of 4.56% of wages.

Calculators for Delaware

  • Paycheck calculator

    Take-home pay after federal income tax, Social Security, Medicare, and Delaware income tax, with Delaware selected.

  • Tips and overtime calculator

    Your federal deduction for qualified tips and overtime, with Delaware selected and its state rules applied to the Delaware estimate.

  • Senior deduction calculator

    A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.

  • Car loan interest calculator

    A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.

Does Delaware tax tips and overtime?

Delaware does not follow the federal tips and overtime deduction. Delaware starts from federal AGI, and the Division of Revenue says the federal tips and overtime deductions “will not flow through.”

Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by Delaware, and our estimate taxes your full wages.

Source: Delaware Division of Revenue: tax season updates, 2026 filing season. Checked . See how every state treats tips and overtime

To see your federal deduction and Delaware tax together, open the tips and overtime calculator with Delaware selected.

Local income taxes in Delaware

Wilmington levies a 1.25% city wage tax.

These local taxes are not included in the estimate above.

Delaware vs. neighboring states

Delaware has the highest estimated bill among its neighbors. Workers in Pennsylvania, New Jersey, and Maryland would owe less on the same salary.

StateEst. tax on $65,000vs. Delaware
Pennsylvania$1,996−$969
New Jersey$2,048−$916
Maryland$2,724−$240

Official source

For forms, exact brackets, and filing deadlines, go to the official Delaware tax agency website.

All states and DC on the map

Estimates cover Delaware income tax on wages for a single filer and exclude local taxes and state credits. They are not tax advice. See our disclaimer and how we calculate.