Delaware State Income Tax Calculator

Quickly estimate your 2024 Delaware state income tax, effective tax rate, marginal bracket, and take‑home after state tax. Built for clarity, precision, and full accessibility.

Calculator

Delaware 2024 brackets are the same across filing statuses. Deductions and credits may differ.

Results

Delaware taxable income $0.00
Delaware state tax $0.00
Marginal rate 0%
Effective rate 0%
Take‑home after state tax $0.00

Data Source and Methodology

Authoritative Data Source: Delaware Division of Revenue — Personal Income Tax rates and instructions (current year). See: Personal Income Tax FAQs and Division of Revenue for schedules and tables. Accessed September 2025.

All calculations strictly follow the formulas and bracket data provided by this source.

The Formula Explained

Piecewise progressive tax function for Delaware taxable income.

Let taxable income be x (in USD). Delaware tax T(x) for 2024 is:

\[ T(x) = \begin{cases} 0, & 0 \le x \le 2{,}000 \\ 0.022\,(x - 2{,}000), & 2{,}000 < x \le 5{,}000 \\ 66 + 0.039\,(x - 5{,}000), & 5{,}000 < x \le 10{,}000 \\ 261 + 0.048\,(x - 10{,}000), & 10{,}000 < x \le 20{,}000 \\ 741 + 0.052\,(x - 20{,}000), & 20{,}000 < x \le 25{,}000 \\ 1{,}001 + 0.0555\,(x - 25{,}000), & 25{,}000 < x \le 60{,}000 \\ 2{,}943.50 + 0.066\,(x - 60{,}000), & x > 60{,}000 \end{cases} \]

Taxable income is estimated by: \[ \text{Taxable} = \max\big(0,\ \text{Gross} - \text{Pre‑tax} - \text{DE Deductions}\big). \]

Glossary of Variables

  • Gross income: Your annual wages/salary and other income before deductions.
  • Pre‑tax contributions: Amounts that reduce your Delaware taxable income (e.g., 401(k), HSA), where applicable.
  • DE deductions & adjustments: Delaware‑specific standard or itemized deductions and allowable adjustments.
  • Taxable income: Income subject to Delaware state tax after deductions.
  • State tax: Total Delaware personal income tax owed on taxable income.
  • Marginal rate: The rate applied to your last dollar of taxable income.
  • Effective rate: State tax divided by gross income.
  • Take‑home after state tax: Gross income minus Delaware state tax (excludes federal and payroll taxes).

How It Works: A Step‑by‑Step Example

Scenario: Single filer, Gross = $75,000; Pre‑tax = $7,500; DE deductions = $3,250.

  1. Compute taxable income: Taxable = max(0, 75,000 − 7,500 − 3,250) = $64,250.
  2. Apply brackets:
    • Up to $60,000 ⇒ Tax = $2,943.50
    • Excess over $60,000: $4,250 × 6.6% = $280.50
    Total state tax T = $2,943.50 + $280.50 = $3,224.00.
  3. Effective rate = $3,224 / $75,000 ≈ 4.30%.
  4. Marginal rate = 6.6% (top bracket reached).
  5. Take‑home after state tax = $75,000 − $3,224 = $71,776.

Frequently Asked Questions (FAQ)

What income year does this calculator support?
Delaware 2024 brackets and rates. When Delaware updates rates, we update the tool.
Do Delaware brackets differ by filing status?
No, bracket thresholds are the same in 2024 for all statuses. Deductions and credits can differ.
Does this tool include federal tax or FICA?
No. It estimates Delaware state income tax only.
Are personal credits included?
Not automatically. Enter Delaware‑specific deductions/adjustments relevant to your situation. Credits may reduce final liability; consult official instructions.
Can I itemize Delaware deductions?
Yes. If you itemize for Delaware, include the amount in “DE deductions & adjustments”.
Is local income tax applicable in Delaware?
No. Delaware does not impose local/city income taxes.
Where can I verify these rates?
At the Delaware Division of Revenue website and Personal Income Tax FAQs linked above.
Tool developed by Ugo Candido. Content verified by the CalcDomain Editorial Team.
Last reviewed for accuracy on: September 13, 2025.