2025 Delaware Income Tax Brackets & Rates
Delaware taxes a single filer's taxable income at 7 rates for tax year 2025, from 0% on the first $2,000 to 6.6% above $60,000. Figures verified against primary sources on 2026-07-31.
Federal and state tax brackets, capital gains rates, and corporate tax rates for Delaware in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | No limit | 37.00% |
Delaware State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $2,000 | 0.00% |
| $2,000 | $5,000 | 2.20% |
| $5,000 | $10,000 | 3.90% |
| $10,000 | $20,000 | 4.80% |
| $20,000 | $25,000 | 5.20% |
| $25,000 | $60,000 | 5.55% |
| $60,000 | No limit | 6.60% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.70%
- Federal Standard Deduction (Single)
- $15,750
Common questions
- Does Delaware have an income tax in 2025?
- Yes. Delaware taxes a single filer's taxable income at 7 rates for tax year 2025, from 0% on the first $2,000 to 6.6% above $60,000.
- What is the top Delaware income tax rate for 2025?
- 6.6%, on a single filer's taxable income above $60,000.
- Are the 2025 Delaware income tax figures final?
- Yes. They match the final published schedule, verified 2026-07-31.
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Delaware — 2025
OfficialValues verifiedDelaware individual/corporate tax law (30 Del. C. §§1102(a)(14), 1108(a)(3), 1110(b), 1902(a)) is unamended and non-sunsetting; TY2026 carries the same values forward correctly, not as a placeholder.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Personal creditNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
7 sources— show— hide
Cited for Rate brackets · confirmed
Official DOR page; states brackets apply 'for tax years 2014 and later'; fetched live, current as of 2026-07-19
Cited for Rate brackets · confirmed
Official 2025 DOR tax computation table; downloaded and text-extracted locally (WebFetch's built-in summarizer could not parse it)
Cited for Rate brackets · confirmed
Delaware Code Title 30 §1102(a)(14) - the enacted statute itself
Cited for Capital gains · confirmed
Official DOR resident return instructions; Line 7a capital gain folds into ordinary total income; text-extracted locally via pypdf after WebFetch's summarizer failed on the raw PDF
Cited for Corporate rate · confirmed
Delaware Code Title 30 §1902(a), fetched live
Cited for Corporate rate · confirmed
Official 2025 CIT instructions, Line 13; text-extracted locally via pypdf
Cited for Corporate rate · confirmed
Official DOR FAQ corroboration
How we rate sources — tiers are derived from what published the document, not from our confidence in it.