Delaware Income Tax Calculator 2026

How a Delaware tax bill is built

Delaware applies the same rate schedule to every filing status: nothing on the first $2,000 of taxable income, then rates rising from 2.2% to 6.6% on income over $60,000. Taxable income is federal AGI after Delaware modifications, less the $3,250 standard deduction ($6,500 joint) or itemized deductions. Each exemption is then a $110 credit against the tax.

A single filer with $40,000 of wages owes about $1,543 (3.86%). A married couple filing jointly with two children on $100,000 owes about $4,715 after four personal credits, or 4.71% of wages.

Married couples: the combined separate return

Because Delaware's brackets are the same for single and joint filers, a married couple who both earn income usually pays less by filing separately. Delaware makes that easy with filing status 4, "married filing combined separate": both spouses use one Form PIT-RES, but each column is taxed separately and the results are added. Each spouse gets their own run through the 0% band and lower brackets. A joint return pools the income into one column, which pushes more of it into the top bracket.

Retirement income in Delaware

Delaware does not tax Social Security and gives a generous exclusion for other retirement income:

• Social Security and Railroad Retirement benefits are not taxable and are subtracted on the return.
• Age 60 or older: exclude up to $12,500 of pensions and "eligible retirement income" (dividends, interest, capital gains, net rental income and IRA distributions). Each spouse gets their own exclusion, so a couple can exclude up to $25,000.
• Under 60: exclude up to $2,000 of a non-military pension, or up to $12,500 of U.S. military retirement pay.
• Filers 65 or older or blind also get an extra $2,500 standard deduction each, and filers 60 or older get an extra personal credit.

Delaware earned income tax credit

Delaware residents who claim the federal earned income credit choose between two versions of the Delaware credit: a refundable credit of 4.5% of the federal credit, or a nonrefundable credit of 20% of the federal credit (limited to your Delaware tax). The return walks you through the comparison on Schedule II. Families with little Delaware tax usually do better with the refundable version; those with more tax liability benefit from the 20% rate.

Due date, filing thresholds and residency

Delaware's deadline is later than most: individual returns are due April 30, not April 15. For 2026 income that means April 30, 2027. An extension (Form PIT-EXT, filed with any payment by April 30) pushes the filing date to October 15, but interest of 0.5% a month runs on unpaid tax from April 30.

For 2025 returns, a single filer under 60 had to file once their Delaware AGI reached $9,400, rising to $12,200 at ages 60–64 and $14,700 at 65+ or blind. You are a Delaware resident if you are domiciled in the state at any point in the year, or if you keep a place of abode there and spend more than 183 days in Delaware. Residents file Form PIT-RES; nonresidents with Delaware income file PIT-NON.