United States · DE
Delaware state taxes
Income, corporate and sales tax in Delaware for 2026, on top of US federal tax. Administered by the Delaware Division of Revenue.
At a glance
- Revenue department
- Delaware Division of Revenue
- Individual income tax
- Graduated · top 6.6%
- Corporate income / franchise tax
- 8.7% · gross receipts tax
- State sales tax
- 0% (avg. combined 0%)
- LLC annual report / fee
- Confirm with your accountant
- Individual return deadline
- April 30 (typical — confirm)
Income tax brackets (2026)
Single
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0% |
| $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% |
| $60,000+ | 6.6% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0% |
| $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% |
| $60,000+ | 6.6% |
- Standard deduction (single / joint)
- $3,250 / $6,500
- Personal exemption (single / joint)
- — / —
Corporate income or franchise tax
8.7% · gross receipts tax
Applies to C corporations in addition to the 21% federal rate. LLCs taxed as partnerships or disregarded entities usually pay through their owners, but some states charge entity-level taxes or fees.
Sales tax
State rate
0%
Avg. local rate
0%
Avg. combined
0%
Cities, counties and special districts add their own rates, so the rate at a given address can differ from the average. Remote sellers may need to register once sales into the state pass its economic nexus threshold.
LLC annual report and fee
Filing deadline
The individual return for tax year 2026 is typically due April 30, 2027, usually in line with or shortly after the federal deadline. Extensions and business return dates differ. Confirm with your accountant.
Notable rules
- Standard deduction or personal exemption works as a tax credit, so our calculator does not estimate this state.
- No statewide sales tax.
- A franchise or privilege tax may apply to companies in addition to (or instead of) income tax — amounts vary, confirm with your accountant.
Frequently asked questions
Does Delaware have a state income tax?
Yes — a graduated income tax with a top rate of 6.6% for 2026.
What is the sales tax rate in Delaware?
There is no statewide sales tax.
How much is the Delaware LLC annual report fee?
We have not verified current LLC annual report or franchise fees for this state. Confirm with your accountant or the Secretary of State before you budget.
Income tax as of 2026-01-01; corporate tax as of 2026-01-01; sales tax as of 2026-07-01. Source: Tax Foundation tables compiled from Delaware statutes and Delaware Division of Revenue publications. Checked 2026-11-01. General information only.
This tool is general guidance only and may contain mistakes or miss recent changes. It is not tax or accounting advice, and we accept no liability for decisions made on it. Always check with the relevant tax authority or a qualified accountant. See the disclaimer.