Delaware uses graduated (progressive) state income tax brackets in 2026, so the rate rises with income much like the federal system. This calculator applies an estimated effective rate of about 5.0% for a middle income — on a $75,000 salary a single filer pays roughly $3,750 in state tax and nets about $57,843 a year (77.1% of gross). Your exact rate depends on where your income lands across the brackets.

Because Delaware is a graduated-rate state, your top marginal rate is higher than your effective rate — you only pay the top rate on income above each threshold, not on your whole salary. Use the interactive calculator below and adjust the state-rate field to match your income for a precise figure. The 5.0% estimate here is above the 4.8% average across taxing states.

Remember that FICA is separate from income tax and is not affected by your state. Every worker pays 6.2% for Social Security on the first $184,500 of wages (the 2026 wage base) plus 1.45% for Medicare on all wages. Pre-tax 401(k) and HSA contributions lower your federal and state income tax but do not reduce FICA — a detail that trips up a lot of first-time budgeters.

Delaware pairs a graduated income tax with no state or local sales tax — one of only a handful of states where retail purchases are untaxed. If you work in Wilmington, note the city's earned income tax (about 1.25%) withheld on top of state tax. Delaware is also a popular border-shopping destination for Marylanders and Pennsylvanians precisely because of the sales-tax gap, which partially offsets the income tax for residents who spend locally.