Delaware Income Tax Rate 2024 - 2025
Delaware state income tax rate table for the 2024 - 2025 filing season has seven income tax brackets with DE tax rates of 0%, 2.2%, 3.9%, 4.8%, 5.2%, 5.55% and 6.6% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Delaware tax rate and tax brackets are unchanged from last year.
Delaware income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 Delaware income tax rate is to remain unchanged. Earlier in the year, a bill offering tax relief to Delaware residents failed to pass. The bill would have decreased the top tax rate to 5%, and the current 6 income tax brackets would have collapsed into 3 brackets.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $2,000 | 0% |
| $2,001 | to | $5,000 | 2.2% |
| $5,001 | to | $10,000 | 3.9% |
| $10,001 | to | $20,000 | 4.8% |
| $20,001 | to | $25,000 | 5.2% |
| $25,001 | to | $60,000 | 5.5% |
| $60,001 | to | ∞ | 6.6% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $2,000 | 0% |
| $2,001 | to | $5,000 | 2.2% |
| $5,001 | to | $10,000 | 3.9% |
| $10,001 | to | $20,000 | 4.8% |
| $20,001 | to | $25,000 | 5.2% |
| $25,001 | to | $60,000 | 5.5% |
| $60,001 | to | ∞ | 6.6% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $2,000 | 0% |
| $2,001 | to | $5,000 | 2.2% |
| $5,001 | to | $10,000 | 3.9% |
| $10,001 | to | $20,000 | 4.8% |
| $20,001 | to | $25,000 | 5.2% |
| $25,001 | to | $60,000 | 5.5% |
| $60,001 | to | ∞ | 6.6% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $2,000 | 0% |
| $2,001 | to | $5,000 | 2.2% |
| $5,001 | to | $10,000 | 3.9% |
| $10,001 | to | $20,000 | 4.8% |
| $20,001 | to | $25,000 | 5.2% |
| $25,001 | to | $60,000 | 5.5% |
| $60,001 | to | ∞ | 6.6% |
Source: 2024 Delaware State Tax Rate Schedule, published by the Delaware Division of Revenue.
Please reference the Delaware tax forms and instructions booklet published by the Delaware Division of Revenue to determine if you owe state income tax or are due a state income tax refund. Delaware income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the DE tax rate or tax brackets. The Delaware income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Delaware Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for Delaware, we can see that Delaware collects individual income taxes similarly for Single versus Married filing statuses, for example. We can also see the progressive nature of Delaware state income tax rates from the lowest DE tax rate bracket of 0% to the highest DE tax rate bracket of 6.6%.
For single taxpayers living and working in the state of Delaware:
- Tax rate of 0% on the first $2,000 of taxable income.
- Tax rate of 2.2% on taxable income between $2,001 and $5,000.
- Tax rate of 3.9% on taxable income between $5,001 and $10,000.
- Tax rate of 4.8% on taxable income between $10,001 and $20,000.
- Tax rate of 5.2% on taxable income between $20,001 and $25,000.
- Tax rate of 5.5% on taxable income between $25,001 and $60,000.
- Tax rate of 6.6% on taxable income over $60,000.
For married taxpayers living and working in the state of Delaware:
- Tax rate of 0% on the first $2,000 of taxable income.
- Tax rate of 2.2% on taxable income between $2,001 and $5,000.
- Tax rate of 3.9% on taxable income between $5,001 and $10,000.
- Tax rate of 4.8% on taxable income between $10,001 and $20,000.
- Tax rate of 5.2% on taxable income between $20,001 and $25,000.
- Tax rate of 5.5% on taxable income between $25,001 and $60,000.
- Tax rate of 6.6% on taxable income over $60,000.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the DE tax rates and the number of tax brackets remain the same. Notice also that the Single, Married Filing Jointly, Married Filing Separately, and Head of Household income tax bracket amounts are all the same for the state of Delaware.
Last updated: December 4, 2024
References:
- Delaware Code Relating to Personal Income Tax. Delaware House of Representatives, 152nd General Assembly, House Bill No. 233. Retrieved December 4, 2024.
- Legislation Introduced to Provide Middle Class Tax Relief for Working Delawareans. Division of Revenue, State of Delaware. Retrieved December 4, 2024.
- For tax years 2014 and later. Division of Revenue, State of Delaware. Retrieved December 4, 2024.
- Bill Offering Income Tax Relief to Delaware Residents Fails. US News, Best States. Retrieved December 4, 2024.