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 16th overall on our 2022 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. 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?

Top Individual Income Tax Rate

6.60%

See Full Study

State and Local Individual Income Tax Collections per Capita

$1711

Click for a comparative tax map!

State and Local Tax Burden

12.4%

Click for a comparative tax map!
See Full Study

Top Corporate Income Tax Rate

8.7%

See Full Study

State Business Tax Climate Index Ranking

16

See Full Study

State Sales Tax Rate

Does Not Have a State Sales Tax

See Full Study

State Gasoline Tax Rate (cents per gallon)

23.00¢

Click for a comparative tax map!

State Cigarette Tax Rate (dollars per 20-pack)

$2.10

Click for a comparative tax map!

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value

0.59%

Click for a comparative tax map!

State and Local Property Tax Collections Per Capita

$967

Click for a comparative tax map!

Featured Articles

Does Your State Have a Gross Receipts Tax?

June 7, 2022

Two Dozen States Show Why the Kansas Critique of Income Tax Cuts Is Mistaken

May 24, 2022

State Sales Tax Breadth and Reliance, Fiscal Year 2021

May 4, 2022

State and Local Tax Burdens, Calendar Year 2022

April 7, 2022

Facts & Figures 2022: How Does Your State Compare?

March 29, 2022

State Individual Income Tax Rates and Brackets for 2022

February 15, 2022


Related Articles

Does Your State Have a Gross Receipts Tax?

June 7, 2022

Two Dozen States Show Why the Kansas Critique of Income Tax Cuts Is Mistaken

May 24, 2022

Ranking Property Taxes on the 2022 State Business Tax Climate Index

May 10, 2022

State Sales Tax Breadth and Reliance, Fiscal Year 2021

May 4, 2022

Ranking Unemployment Insurance Taxes on Our 2022 State Business Tax Climate Index

April 26, 2022

State and Local Tax Burdens, Calendar Year 2022

April 7, 2022

Facts & Figures 2022: How Does Your State Compare?

March 29, 2022

Ranking Individual Income Taxes on the 2022 State Business Tax Climate Index

March 15, 2022

Ranking Corporate Income Taxes on the 2022 State Business Tax Climate Index

March 1, 2022

State Individual Income Tax Rates and Brackets for 2022

February 15, 2022

State Corporate Income Tax Rates and Brackets for 2022

January 18, 2022

Net Operating Loss Provisions: State Treatment and the Economic Benefits

January 13, 2022

Eight Tax Reforms for Mobility and Modernization

January 5, 2022

Americans Moved to Low-Tax States in 2021

January 4, 2022

The State Business Tax Climate Index Is Your Guide to Economic “Wins Above Replacement”

December 16, 2021

2022 State Business Tax Climate Index

December 16, 2021

Cigarette Taxes and Cigarette Smuggling by State, 2019

December 2, 2021

Where Do People Pay the Most in Property Taxes?

September 1, 2021

Reviewing Benefits of the State and Local Tax Deduction by County in 2018

August 25, 2021

Sales Tax Rates in Major Cities, Midyear 2021

August 18, 2021