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Taxes In Delaware

Delaware Tax Rates, Collections, and Burdens

How does Delaware’s tax code compare? Delaware has a graduated state individual income tax, with rates ranging from 2.20 percent to 6.60 percent. There is also a jurisdiction that collects local income taxes. Delaware has a 8.70 percent corporate income tax rate and also levies a gross receipts tax. Delaware does not have any state or local sales taxes. Delaware’s tax system ranks 21st overall on our 2024 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Delaware is no exception. The first step towards understanding Delaware’s tax code is knowing the basics. How does Delaware collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures: How Does Your State Compare?

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Tax Data by State

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
6.60%See Full Study
State Local Individual Income Tax Collections per Capita
$2141Rank: 13
State and Local Tax Burden
10.3%Rank: 33See Full Study

Business Taxes

Top Corporate Income Tax Rate
8.7%See Full Study
State Business Tax Climate Index Ranking
16See Full Study

Sales Taxes

State Sales Tax Rate
Does Not Have State Sales Tax RateRank: See Full Study
State Gasoline Tax Rate (cents per gallon)
23.00¢Rank: 40
State Cigarette Tax Rate (dollars per 20-pack)
$2.10Rank: 16

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.61%Rank: 41
State and Local Property Tax Collections Per Capita
$1049Rank: 42

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