Delaware state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Graduated rates from 2.2% up to 6.6% on taxable income over $60,000 in Tax Foundation’s 2026 table. Delaware has no statewide sales tax. Verify current-year figures. |
| Tax agency | Delaware Division of Revenue |
| Main individual return | Form PIT-RES (residents); Form PIT-NON (nonresidents) |
| Local income taxes | No countywide income tax, but some cities (notably Wilmington) levy a wage or earned income tax. Check your city. |
| Sales tax | No statewide sales tax. Delaware instead taxes business gross receipts, which businesses may or may not pass through in prices. |
| Property tax | Counties and school districts levy property tax; Delaware has no statewide property tax on homes. Senior and other exemptions vary by school district. |
| Retirement & Social Security | Social Security is not taxed. Delaware offers a pension exclusion with an age-based dollar cap; confirm current amounts with the Division of Revenue. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Delaware Division of Revenue website.
How Delaware income tax works
Delaware is the rare state with both a personal income tax and no general sales tax. The income tax is graduated: Tax Foundation’s 2026 table shows a zero-rate first $2,000 of taxable income, then rates rising from 2.2% to a top 6.6% on taxable income over $60,000. Because the top bracket begins at a relatively low level, many middle-income workers reach it, so the practical effect is closer to a moderate flat-ish tax on most earnings.
Instead of a sales tax, Delaware taxes businesses on gross receipts, which is why shoppers do not see a tax line at the register. This is also why Delaware has long marketed itself for retail shopping, a point Tax Foundation cites in explaining how sales tax differences between neighboring states shape consumer behavior. Delaware’s standard deduction and personal credits are set by the state; personal exemptions are structured as credits rather than deductions. Individual filers are not required to pay a separate corporate tax, but Delaware LLCs and corporations have their own annual filings, which many online searches mix up with personal taxes.
Property tax is levied by counties and school districts, not by the state, so bills depend on your county and school district. Retirees should note that Social Security is not taxed and that a pension exclusion applies, subject to age and dollar limits. Read the current instructions for the exact figures.
Filing your Delaware return and free options
The Delaware filing deadline for most individual returns is April 30, not April 15. For 2025 returns, the Division of Revenue’s extension runs to October 15, but any tax owed was still due April 30. This differs from the federal deadline, so a federal extension does not push back the Delaware payment deadline. Our extension guide explains why filing and payment deadlines are separate.
Delaware offers free filing through the Delaware Taxpayer Portal at tax.delaware.gov: according to the Division of Revenue, Delaware residents can file Form PIT-RES online at no cost with no income limit, including original and amended returns for current and prior years. You can pair it with free federal options in our free filing hub.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Delaware residents often ask about
- April 30 deadline: Delaware’s regular due date for individuals is later than the federal date, but check the Division of Revenue each year.
- No sales tax, but gross receipts tax: you will not pay sales tax at the register, but businesses pay a gross receipts tax.
- Wilmington wage tax: city residents and workers may owe a separate local earned income tax; it is not on the Delaware return.
- Pass-through businesses: LLC and corporate franchise and annual-report requirements are separate from the personal return.
- Out-of-state work: Pennsylvania, Maryland and New Jersey neighbors may need to file in two states; Delaware does not have reciprocity agreements with them.
Official Delaware links
- Delaware Division of Revenue
- Delaware Taxpayer Portal
- Delaware: personal income tax forms
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
Does Delaware have a sales tax?
No. Delaware has no statewide sales tax. It taxes business gross receipts instead.
When is the Delaware income tax deadline?
The Division of Revenue’s deadline for 2025 individual returns was April 30, 2026, with an extension to file until October 15 but not an extension to pay. Check the Division of Revenue each year.
Can I file my Delaware return for free?
Yes. According to the Division of Revenue, you can file Form PIT-RES online through the Delaware Taxpayer Portal with no income requirement and no fee.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.