Delaware

What's New



By the Numbers

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 N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 8.70%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) No
    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