Delaware would charge 6.95% personal income tax on taxable dollars above $500,000

Delaware would charge personal income tax at rates from 6.75% to 6.95% on taxable dollars above $150,000. The 6.75% rate covers dollars above $150,000 through $250,000; 6.85% covers dollars above $250,000 through $500,000; and 6.95% covers dollars above $500,000. These rates would apply to tax years beginning after December 31, 2025.

Delaware would charge personal income tax at rates from 2.1% to 5.45% across the lower income ranges. These rates cover taxable dollars above $2,000 through $60,000, including when a person's total taxable income exceeds $60,000. Each rate applies only to taxable dollars in its income range. These rates would apply to tax years beginning after December 31, 2025.

Delaware would require single residents to file above $9,387 in adjusted income and eligible married residents to file above $15,632 in combined adjusted income. The married cutoff covers residents eligible to file a joint federal return. The cutoffs use adjusted income under Delaware tax rules. Residents who must file a federal income tax return must also file a Delaware return, even below these cutoffs. These cutoffs would apply to tax years beginning after December 31, 2025.