2025 Delaware Income Tax Brackets
Delaware (DE) uses 7 progressive income tax brackets ranging from 0.0% to 6.6% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $2,000 |
| 2.2% | $2,000 – $5,000 |
| 3.9% | $5,000 – $10,000 |
| 4.8% | $10,000 – $20,000 |
| 5.2% | $20,000 – $25,000 |
| 5.5% | $25,000 – $60,000 |
| 6.6% | $60,000 and up |
Married Filing Jointly · 2025
Same bracket thresholds as single filers
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $2,000 |
| 2.2% | $2,000 – $5,000 |
| 3.9% | $5,000 – $10,000 |
| 4.8% | $10,000 – $20,000 |
| 5.2% | $20,000 – $25,000 |
| 5.5% | $25,000 – $60,000 |
| 6.6% | $60,000 and up |
Effective rate at common income levels (single)
Effective rate = total Delaware income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Delaware tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,208 | 4.4% | 5.5% |
| $75,000 | $3,719 | 5.0% | 6.6% |
| $100,000 | $5,369 | 5.4% | 6.6% |
| $150,000 | $8,669 | 5.8% | 6.6% |
| $250,000 | $15,269 | 6.1% | 6.6% |
Run a full calculation
Combine federal + Delaware income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Delaware bracket is 6.6%, beginning at $60,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the Delaware effective income tax rate is approximately 5.4% — about $5,369 in state tax after the $3,250 standard deduction.
The Delaware standard deduction for 2025 is $3,250 for single filers and $6,500 for married filing jointly.
Same bracket thresholds as single filers in Delaware for 2025.
Delaware publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Delaware's bracket structure
With 7 income tax brackets for 2025 ranging from 0.00% to 6.60%, Delaware's structure is among the most granular in the U.S. The fine gradation reflects a deliberate policy choice to produce smaller per-bracket marginal-rate jumps; the trade-off is increased filing complexity. Tax software and the calculator on this site handle the bracket arithmetic automatically.
Delaware's top marginal rate of 6.60% sits in the mid-band of state income tax rates — similar to the typical Northeastern and Mid-Atlantic state. The middle band represents about two-thirds of state income tax structures by population and corresponds roughly to the rates needed to fund baseline state services (education, public safety, transportation, Medicaid match) without relying disproportionately on sales tax or severance revenue.
Tax brackets and deduction amounts on this page are the official figures published by the Delaware Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Delaware 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.