Delaware Tax Brackets 2025
Delaware state income tax rates for tax year 2025 — 7 progressive brackets from 2.2% to 6.6%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2.2%–6.6%
Brackets
7
Delaware state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,389 | 4.78% | $2,389 | 4.78% |
| $75,000 | $3,934 | 5.24% | $3,934 | 5.24% |
| $100,000 | $5,584 | 5.58% | $5,584 | 5.58% |
| $150,000 | $8,884 | 5.92% | $8,884 | 5.92% |
| $250,000 | $15,484 | 6.19% | $15,484 | 6.19% |
| $500,000 | $31,984 | 6.40% | $31,984 | 6.40% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | % |
| $2,000 – $5,000 | 2.2% |
| $5,000 – $10,000 | 3.9% |
| $10,000 – $20,000 | 4.8% |
| $20,000 – $25,000 | 5.2% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | % |
| $2,000 – $5,000 | 2.2% |
| $5,000 – $10,000 | 3.9% |
| $10,000 – $20,000 | 4.8% |
| $20,000 – $25,000 | 5.2% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
About Delaware's 2025 rates
Delaware's progressive income tax applies marginal rates to each income bracket. The top rate of 6.6% applies to income over $25,000, meaning most working residents reach the top bracket. Delaware uses its own standard deduction and personal exemption amounts. Delaware has no state sales tax, which partially offsets the income tax burden. Social Security benefits are excluded from Delaware taxable income. Taxpayers aged 60 and older can also exclude up to $12,500 in pension and eligible retirement income.
Frequently asked questions
What are the Delaware tax brackets for 2025?
Delaware has 7 progressive brackets for 2025, ranging from 2.2% on the lowest bracket up to 6.6% on income above $60,000 (single filer). See the full table above for every rate and threshold.
What is the top Delaware income tax rate in 2025?
6.6%, applied to taxable income above $60,000 for single filers ($60,000 for married filing jointly).
How much Delaware state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,584 in Delaware state income tax for 2025 — an effective rate of 5.58%. Married filing jointly with the same income owes $5,584 (5.58% effective). Federal tax is separate.
Are Delaware 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Delaware bracket thresholds in effect for tax year 2025.