State income tax (top rate)
6.60%
Property tax (avg effective)
0.61%
PTET workaround
Not available
Delaware tax notes
- Top rate 6.6% above $60,000. Strong LLC privacy + corporate-friendly courts make it a popular incorporation state — but Delaware LLC formation does NOT exempt you from your home state's tax obligations.
Sample tax numbers for Delaware
Quick orientation — use the full calculator for your actual situation.
State income tax on $100,000 taxable$3,300
Property tax on $400,000 home (avg)$2,440
SALT deduction usable (capped at $10k)$5,740
Tax moves that matter most for Delaware
S-Corp election for self-employed
At net SE income above ~$80k-$100k, electing S-Corp typically saves $5k-$15k/yr in self-employment tax — the math is largely federal but affects Delaware state tax via PTET (if applicable).
Read more
Solo 401(k) for self-employed retirement
If you have 1099 income, Solo 401(k) lets you contribute up to $70,000/yr (2025) — far more than SEP-IRA in most cases. Reduces both federal and Delaware state income tax.
Read more
Run your Delaware numbers
Open the full optimizer with Delaware pre-selected to see your specific tax picture.
Open the full calculator