Sales Tax
0%
2024 combined average state-and-local rate represented in the comparison dataset. Taxable goods and services vary by jurisdiction.
South · DE
Delaware tax guide and calculator for individuals
Understand the statewide income, sales, and property taxes that can shape the financial impact of moving to Delaware.
Income Tax
2.2%–6.6%
Avg. Sales Tax
0%
Property Tax
0.55%
Cost of Living Index
103.5
Delaware Personal Tax Calculator
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Rates are for reference only; may not include all information needed for filing. Always consult a qualified tax professional for your specific situation.
Delaware Tax Overview
Delaware is one of the most tax-friendly states in the US, notably for having no state sales tax — one of only five states without one. Property taxes are among the lowest in the country at an average effective rate of 0.54%. While the state income tax has a top rate of 6.60%, the first $2,000 of taxable income is tax-free, and retirees benefit from generous pension exclusions of up to $12,500 for those 60 and older. Social Security income is fully exempt. Delaware also has no estate or inheritance tax. Its central location on the East Coast, with no sales tax and low property taxes, makes it particularly attractive for retirees and remote workers.
State Income Tax
2.2%–6.6%
Top rate: 6.6%
| Rate | Taxable income range | Dataset label |
|---|---|---|
| 2.2% | Up to $2,000 | 2.2% |
| 3.9% | $2,000–$5,000 | 3.9% |
| 4.8% | $5,000–$10,000 | 4.8% |
| 5.2% | $10,000–$20,000 | 5.2% |
| 5.55% | $20,000–$25,000 | 5.55% |
| 6.6% | $25,000–$60,000 | 6.6% |
| 6.6% | $60,000 and above | 6.6% |
Standard deduction, single: $3,250
Standard deduction, married: $6,500
Property Tax
0.55%
Statewide average effective rate. At the dataset's average home value of $316,700, that is roughly $1,742 annually before exemptions and local adjustments.
Retirement and Estate Considerations
Social Security
Fully exempt from state income tax
Pension and retirement income
Up to $12,500 exclusion for 60+ (pensions, IRAs, 401(k)s); $2,000 exclusion for under 60
Estate and inheritance tax
None (repealed effective 2018) · None
Senior exemptions and relief programs
- Social Security benefits fully exempt from state income tax
- Up to $12,500 pension/retirement income exclusion for residents 60+
- $2,000 pension exclusion for residents under 60
- Additional standard deduction for filers 65+
Delaware Tax Questions
Does Delaware have an individual state income tax?
Yes. The statewide income-tax profile ranges up to 6.6% based on the brackets shown on this page.
What is the sales tax rate in Delaware?
The 2024 combined average state-and-local sales-tax rate represented in this guide is 0%. Taxable purchases and the applicable local rate can change the amount a household pays.
What is the property tax rate in Delaware?
The statewide average effective property-tax rate represented in this guide is 0.55%. Actual bills depend on local assessments, exemptions, and jurisdiction rates.
Verify current rules with the official state tax authority
Delaware Division of RevenueBaseline nationwide figures use the project's 2024 comparison dataset; richer Maryland, Virginia, and Delaware guidance includes separately maintained state details. Cost-of-living index 100 represents the national average. Estimates and statewide averages are educational starting points, not tax advice. Rates and rules change; verify current requirements with the official state and local tax authorities.
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