Delaware has a graduated state individual income tax, with rates ranging from 2.20 percent to 6.60 percent. Delaware has a 8.7 percent corporate income tax. Delaware does not have a state sales tax. Delaware has a 0.54 percent effective property tax rate on owner-occupied housing value. Delaware does not have an estate tax or inheritance tax. Delaware’s gas tax is 23 cents per gallon, and its cigarette excise tax is $2.10 per pack of 20 cigarettes.
Delaware raises tax revenue primarily through other taxes (48.0 percent of total state and local tax revenue), individual income taxes (30.6 percent), and property taxes (14.1 percent). Delaware collects $7,710 in state and local tax collections per capita, carries $7,361 in state and local debt per capita, and has a 93 percent funded ratio of public pension plans. Delaware’s tax system ranks 24th overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Delaware is no exception. Use the tabs below to compare Delaware taxes with other states and to see how Delaware raises tax revenue. You can also browse our tax maps, which are compiled from our annual publication, Facts & Figures 2026: How Does Your State Compare?
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