Delaware Tax Tables for 2023
The 2023 Delaware Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Delaware State Tax Calculator 2023.
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Delaware Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Delaware in 2023. Delaware uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2023)
Marginal income tax brackets for Single filers in Delaware for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 2,000.00 | 0% |
| 2 | $ 2,000.00 to $ 5,000.00 | 2.2% |
| 3 | $ 5,000.00 to $ 10,000.00 | 3.9% |
| 4 | $ 10,000.00 to $ 20,000.00 | 4.8% |
| 5 | $ 20,000.00 to $ 25,000.00 | 5.2% |
| 6 | $ 25,000.00 to $ 60,000.00 | 5.55% |
| 7 | $ 60,000.00 and over | 6.6% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in Delaware for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 2,000.00 | 0% |
| 2 | $ 2,000.00 to $ 5,000.00 | 2.2% |
| 3 | $ 5,000.00 to $ 10,000.00 | 3.9% |
| 4 | $ 10,000.00 to $ 20,000.00 | 4.8% |
| 5 | $ 20,000.00 to $ 25,000.00 | 5.2% |
| 6 | $ 25,000.00 to $ 60,000.00 | 5.55% |
| 7 | $ 60,000.00 and over | 6.6% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in Delaware for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 2,000.00 | 0% |
| 2 | $ 2,000.00 to $ 5,000.00 | 2.2% |
| 3 | $ 5,000.00 to $ 10,000.00 | 3.9% |
| 4 | $ 10,000.00 to $ 20,000.00 | 4.8% |
| 5 | $ 20,000.00 to $ 25,000.00 | 5.2% |
| 6 | $ 25,000.00 to $ 60,000.00 | 5.55% |
| 7 | $ 60,000.00 and over | 6.6% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in Delaware for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 2,000.00 | 0% |
| 2 | $ 2,000.00 to $ 5,000.00 | 2.2% |
| 3 | $ 5,000.00 to $ 10,000.00 | 3.9% |
| 4 | $ 10,000.00 to $ 20,000.00 | 4.8% |
| 5 | $ 20,000.00 to $ 25,000.00 | 5.2% |
| 6 | $ 25,000.00 to $ 60,000.00 | 5.55% |
| 7 | $ 60,000.00 and over | 6.6% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in Delaware for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 2,000.00 | 0% |
| 2 | $ 2,000.00 to $ 5,000.00 | 2.2% |
| 3 | $ 5,000.00 to $ 10,000.00 | 3.9% |
| 4 | $ 10,000.00 to $ 20,000.00 | 4.8% |
| 5 | $ 20,000.00 to $ 25,000.00 | 5.2% |
| 6 | $ 25,000.00 to $ 60,000.00 | 5.55% |
| 7 | $ 60,000.00 and over | 6.6% |
Delaware Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $3,250 |
| Married filing jointly | $6,500 |
| Married filing separately | $3,250 |
| Head of household | $3,250 |
| Widowed | $6,500 |
Delaware Payroll Taxes(2023)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
Delaware Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Delaware updates:
Frequently Asked Questions
Does Delaware have a use tax?
Yes—residents must self-report use tax for untaxed out-of-state purchases.
Is Delaware a tax-friendly state for retirees?
Yes—Delaware is considered tax-friendly due to no sales tax and retirement income exclusions.
Can I claim credit for taxes paid to another state?
Yes—Delaware offers a credit for taxes paid to other states on the same income.
Does this calculator include FICA and Medicare?
Yes—federal Social Security and Medicare are always included in your results.
Is overtime taxed differently in Delaware?
No—overtime pay is taxed the same as regular wages.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.