Delaware State Income Tax Overview

The Division of Revenue for the Delaware Department of Finance is the primary revenue collector for the state of Delaware.  The Division of Revenue is responsible for collecting all of the state income tax owed to the state each year by those who earn qualified income.

The amount of state income tax owed to Delaware is based on a state income tax return filed with the state.  The state income tax return for Delaware is a separate tax return from that filed for federal income tax purposes with the Internal Revenue Service (IRS).

Following are frequently asked questions about Delaware state income tax, such as who has to file, tax rates, and due dates for any tax owed.  If you have additional questions about filing federal income tax, visit our “Tax Relief” page.

Who has to file a state income tax return in Delaware?

If you are a resident of Delaware for the entire tax year, whether you must file a state income tax return for Delaware depends on your age, filing status, and amount of Delaware adjusted gross income as noted in the table below:

Age/Status

Filing Status

Filing as a dependent on another person’s return

1 & 5

2

3 & 4

Filing Status

Married filing a joint return

Married filing separate

Under 60 $9400 $15450 $9400 $5250
60 to 64 $12200 $17950 $12200 $5250
65 and over or blind $14700 $20450 $14700 $7750
65 and over and blind $17200 $22950 $17200 $10250

If you are a resident of Delaware for only part of the tax year, you must file a state income tax return for Delaware if:

  1. You had income from any source while a resident of Delaware, or
  2. You had income from a Delaware source while you were a non-resident of Delaware

If you are a part-year resident, you may elect to prepare both a full-year resident and a part-year resident state income tax return for Delaware, choosing to file only the return that gives you the best tax benefit.

How does Delaware calculate the tax that I owe?

Delaware uses a progressive tax schedule to determine the amount of tax owed.  Delaware uses the following tax rate brackets:

Tax Rate Table

If your taxable income is
More than But not more than Then your tax rate is:
$0 $2,000 0%
$2,001 $5,000 2.2%
$5,001 $10,000 3.9%
$10,001 $20,000 4.8%
$20,001 $25,000 5.2%
$25,001 $60,000 5.55%
$60,001 and over 5.95%

When is my Delaware state income tax return due each year?

Delaware state income tax is due by April 30 of each tax year.  If April 30 falls on a holiday or weekend, your tax return must be filed by the first non-holiday business day thereafter.

Delaware allows for an extension of time to file your state income tax return.  An extension allows you until October 15 to file your state income tax return.

But remember there is no extension of time to pay any tax liability owed; the extension only applies to when you have to file your state income tax return.  You will be assessed a penalty and interest on any unpaid tax liability.

Who can help me file my Delaware state income taxes?

If you need helping calculating and filing your Delaware state income tax return, you should start by calling the phone number located at the top of this page.  You will be put in contact with a tax attorney who has professional experience in calculating and filing Delaware as well as federal income tax returns.  The will be able to answer any of your questions and help you file all of your past tax returns.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.