How much is Delaware income tax?
Delaware income tax at 3 levels of Delaware taxable income — what is left after Delaware's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $2,3894.8% effective · 5.55% marginal | $2,3894.8% effective · 5.55% marginal |
| $100,000 | $5,5845.6% effective · 6.6% marginal | $5,5845.6% effective · 6.6% marginal |
| $250,000 | $15,4846.2% effective · 6.6% marginal | $15,4846.2% effective · 6.6% marginal |
What are Delaware's income tax brackets for 2026?
| Taxable income | Rate |
|---|---|
| Up to $2,000 | 0% |
| Over $2,000 up to $5,000 | 2.2% |
| Over $5,000 up to $10,000 | 3.9% |
| Over $10,000 up to $20,000 | 4.8% |
| Over $20,000 up to $25,000 | 5.2% |
| Over $25,000 up to $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Delaware uses one schedule for every filing status, so a married couple's brackets are not doubled.
Source: 30 Del. C. §1102, checked September 10, 2026.
Can you deduct Delaware income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Delaware taxable income owes about $15,484 in Delaware income tax — 38% of that cap before any property tax.
SALT cap workaroundsDoes Delaware have a pass-through entity tax (PTET)?
No. Delaware has no elective pass-through entity tax, so an owner's Delaware income tax on business profit is paid personally and counts toward the federal SALT cap.
When are Delaware estimated tax payments due?
Delaware estimated tax is due April 30, June 15, September 15 and January 15 of the following year, in 4 equal instalments. Source: DELAWARE Declaration of Estimated Income Tax for Individuals 2026, Form PIT-EST instructions (rev. 11/10/25).
Safe-harbor calculatorWhat is the penalty for underpaying Delaware estimated tax?
Delaware charges 1.5% a month — 18% a year — on an underpaid instalment. Paying at least 90% of this year's tax or 100% of last year's (110% if federal AGI was over $150,000) on time avoids it. No estimated payments are required if you expect to owe less than $800. Source: DELAWARE Declaration of Estimated Income Tax for Individuals 2026, Form PIT-EST instructions (rev. 11/10/25).
Are HSA contributions deductible in Delaware?
Yes. Delaware follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Delaware taxable income as well as federal.
Does Delaware give a tax break for 529 plan contributions?
Yes. Delaware lets you deduct up to $1,000 a year of contributions to Delaware's own 529 plan ($2,000 on a joint return). Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorDoes Delaware take a disability or paid-leave tax out of paychecks?
Yes. Delaware employees pay DE Paid Leave through payroll: 0.4% of wages for 2026, on wages up to $184,500. It comes out on top of federal payroll taxes and Delaware income tax withholding.
What is the property tax rate in Delaware?
Delaware's average effective property tax rate is 0.5% — tied for the 43rd highest of 51 jurisdictions and 56% of the national average of 0.9%. That is about $500 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in Delaware each year?
Deductsy budgets about $300 a year for a Delaware LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Delaware's business filing office.
Delaware S-corp tax calculatorHow do Delaware taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| Delaware | 6.6% | $5,584 | 0.5% |
| Maryland | 6.5% | $4,698 | 0.97% |
| New Jersey | 10.75% | $4,244 | 2.11% |
| Pennsylvania | 3.07% | $3,070 | 1.3% |
On $100,000 of taxable income a single filer's Delaware income tax is $5,584 — more than in all 3 neighboring states. The lowest is Pennsylvania at $3,070; the highest is Maryland at $4,698. Delaware's average property tax rate is higher than in none of the 3.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
More Delaware tax notes
- 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.
Tax moves that matter most for Delaware
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The Delaware calculator adds Delaware's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and Delaware income tax.
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