Delaware Reports & Information

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Delaware
By the Numbers

Delaware Below is a snapshot of key features of Delaware tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 0% - 6.6%
  • Standard Deduction: $3,250 ($6,500 for Married Couples)
  • Personal Exemption: Per Filer Credit=$110
  • Dependent Exemption: Per Dependent Credit=$110
  • Earned Income Tax Credit (EITC): 20% Nonrefundable
  • Personal exemption is available as a credit
Corporate Income Tax Features (2015)
  • Range of Tax Rates: 8.70%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: No
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2015)
  • State Sales Tax Rate: N/A
  • Average Local Sales Tax Rate: N/A
  • Average Combined State & Local Sales Tax Rate: N/A
  • State Sales Tax Treatment of Groceries: N/A
  • Local Sales Tax Treatment of Groceries: N/A
  • Number of Services Taxed: 143 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
  • Levies Gross Receipts Tax in lieu of sales tax (rate varies between business activities)
Property Tax Features (2015)
  • No property tax relief mechanism available for non-elderly homeowners or renters.
  • Infrequent assessments. Property underassessed and non-uniformly assessed
Other Tax & Revenue Features (2015)
  • Gasoline Tax Rate (per gallon): $0.23
  • Diesel Tax Rate (per gallon): $0.22
  • Cigarette Tax Rate (per pack): $1.60
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $157 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Personal income tax only

Last Updated January 13, 2015

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