2026 Delaware Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Delaware in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Delaware State Income Tax Brackets (2026)
| 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 | ∞ | 6.60% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.70%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
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 as confirmed statute, 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, live, still shows unchanged schedule
Cited for Capital gains · confirmed
Most recent official instructions available (no 2026 edition published yet); no legislative change found in this session's search
Cited for Corporate rate · confirmed
Statute unamended, fetched live
Cited for Rate brackets · confirmed
HB13 bill detail, live fetch 2026-07-19: status 'Lieu/Substituted 4/3/25'
Cited for Rate brackets · confirmed
HS 1 for HB 13, live fetch 2026-07-19: status 'Lieu/Substituted 6/17/25'
Cited for Rate brackets · confirmed
HS 2 for HB 13 (current live version), live fetch 2026-07-19: status 'House Revenue & Finance 6/17/25', no roll calls recorded
- Governor Meyer Signs Bill To Save State From 400 Million Revenue…news.delaware.govTier 2 · Official restatement
Cited for Corporate rate · confirmed
Official Delaware government press release describing HB255's actual scope (federal conformity decoupling, not a rate change)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.