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Delaware

State Income Tax

2.2–6.6%
Rate Range
Exempt
Social Security
2026-04-30
Filing Deadline
6 brackets
Structure

Delaware imposes a state income tax using a graduated tax structure with 6 brackets ranging from 2.2% to 6.6%. The filing deadline is 2026-04-30. Social Security benefits are exempt from Delaware state income tax. Retirement income is generally taxable. Social Security exempt; up to $12,500 exclusion for pension/retirement for age 60+.

Full Tax Details

Has Income TaxYes
Tax Structure6 Brackets
Rate2.2–6.6%
Single Standard Deduction$3,250
Married Standard Deduction$6,500
Single Personal Exemption$110
Married Personal Exemption$220
Taxes Social SecurityExempt
Taxes Retirement IncomeYes
Filing Deadline2026-04-30

Retirement Income Details

Social Security exempt; up to $12,500 exclusion for pension/retirement for age 60+.

How Delaware Compares to Neighboring States

StateRateStructureSocial Security
Delaware ★2.2–6.6%GraduatedExempt
Maryland2–6.5%GraduatedExempt
New Jersey1.4–10.75%GraduatedExempt
Pennsylvania3.07%FlatExempt

Frequently Asked Questions — Delaware Income Tax

Does Delaware have a state income tax?

Yes. Delaware has a state income tax with a graduated structure ranging from 2.2% to 6.6% across 6 brackets.

What is the Delaware income tax rate?

Delaware has a graduated income tax with 6 brackets. The lowest rate is 2.2% and the highest rate is 6.6%.

Is Social Security taxed in Delaware?

No. Delaware does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in Delaware?

Yes. Delaware generally taxes retirement income. Social Security exempt; up to $12,500 exclusion for pension/retirement for age 60+.

When is the Delaware income tax filing deadline?

The Delaware state income tax filing deadline is 2026-04-30. You can file and pay through the official Delaware Department of Revenue portal.

What is the standard deduction in Delaware?

Delaware's standard deduction is $3,250 for single filers and $6,500 for married filing jointly. A personal exemption of $110 (single) may also apply.

How does Delaware income tax compare to neighboring states?

Delaware's top rate of 6.6% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Delaware Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.