2026 Delaware tax brackets: single filers
Delaware taxes income in 6 brackets from 2.2% to 6.6%. A single filer pays the top 6.6% rate on taxable income above $60,000. The first $2,000 of taxable income (single) is taxed at 0%.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.2% | $2,000 to $5,000 | 2.2% of income over $2,000 |
| 3.9% | $5,000 to $10,000 | $66.00 plus 3.9% of income over $5,000 |
| 4.8% | $10,000 to $20,000 | $261.00 plus 4.8% of income over $10,000 |
| 5.2% | $20,000 to $25,000 | $741.00 plus 5.2% of income over $20,000 |
| 5.55% | $25,000 to $60,000 | $1,001.00 plus 5.55% of income over $25,000 |
| 6.6% | Over $60,000 | $2,943.50 plus 6.6% of income over $60,000 |
2026 Delaware tax brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.2% | $2,000 to $5,000 | 2.2% of income over $2,000 |
| 3.9% | $5,000 to $10,000 | $66.00 plus 3.9% of income over $5,000 |
| 4.8% | $10,000 to $20,000 | $261.00 plus 4.8% of income over $10,000 |
| 5.2% | $20,000 to $25,000 | $741.00 plus 5.2% of income over $20,000 |
| 5.55% | $25,000 to $60,000 | $1,001.00 plus 5.55% of income over $25,000 |
| 6.6% | Over $60,000 | $2,943.50 plus 6.6% of income over $60,000 |
Deductions and exemptions
| Single | Married jointly | |
|---|---|---|
| Standard deduction | $3,250 | $6,500 |
| Personal credit (off the tax) | $110 | $220 |
Before the brackets apply, Delaware subtracts a standard deduction of $3,250 ($6,500 married filing jointly). It then takes a $110 credit ($220 married) off the tax itself.
Delaware also withholds DE Paid Leave at 0.4% of the first $184,500 of wages from every paycheck. Those deductions are included above.
What your bracket means
Take a single filer earning $75,000. After deductions, $71,750 is taxable in Delaware. The top slice falls in the 6.6% bracket, but the total Delaware tax is $3,609, or 4.8% of the salary, because the lower slices are taxed at lower rates.
2026 federal tax brackets
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
| Rate | Single | Married jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Questions
What are the Delaware tax brackets for 2026?
Delaware taxes income in 6 brackets from 2.2% to 6.6%. A single filer pays the top 6.6% rate on taxable income above $60,000. The first $2,000 of taxable income (single) is taxed at 0%. Married couples filing jointly use the same thresholds.
What is the top income tax rate in Delaware?
6.6%, on taxable income above $60,000 for single filers.
What tax bracket am I in if I make $75,000 in Delaware?
A single filer earning $75,000 has about $71,750 of Delaware taxable income, which lands in the 6.6% bracket. But only the dollars above that threshold pay 6.6%; the whole Delaware bill is about $3,609, an effective rate of 4.8%. Federally, the same earner is in the 22% bracket.
When do the 2026 brackets apply?
To income you earn from January 1 to December 31, 2026, which you report on the return you file in early 2027. Your employer uses them to withhold from paychecks during 2026.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
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