Delaware State Tax Return

Delaware's Official Website
Refund Status Hotline1-302-577-8784
General Information1-302-577-8200

Delaware Individual Income Tax Provisions

Delaware uses federal adjusted gross income as the base starting point for assessing income tax at the state level. States that opt for individual income tax have three different filing systems they can use: joint, combined, or a combination of the two systems. Delaware is the latter option, combining the previous two systems. This means that married taxpayers can chose which option is the best benefit for filing, either by jointly adding their incomes together to be taxed as one, or to separate the income and benefit from lower tax rates. Delaware taxpayers can decide which option gives the best benefit.

Additionally, same-sex civil unions, or partners in civil unions are recognized the same as opposite-sex couple for purposes of state taxes. However, at the federal level each partner would have to file a separate return and be taxed individually.

While the general tax base follows similar regulations as the federal system, there a few major differences between what income is included and what deductions are taken.


The following income is exempt from inclusion in the tax base:

  • Interest from U.S. Government bonds
  • Up to $2,000 of retirement/pension income for taxpayers under 60 ($12,500 for 60+) including private, public, military, civil service plans
  • Social Security benefits
  • Certain distributions from retirement plans if used for higher education

Those who are disabled or whose earned income and AGI are below set limits may also qualify for an exemption.


State level deductions are similar to those offered at the federal level, those there are a few differences worth noting:

  • Charitable mileage deduction is increased for the state
  • State Income tax is not deductible, though federal foreign tax credit is
  • Federal work opportunity credit is deductible

2023 Delaware Tax Rates

If taxable income more than - but not over - the tax is:
$0 $2,000 0% of the amount over $0
$2,000 $5,000 2.2% of the amount over $2,000
$5,000 $10,000 $66 plus 3.9% of the amount over $5,000
$10,000 $20,000 $261 plus 4.8% of the amount over $10,000
$20,000 $25,000 $741 plus 5.2% of the amount over $20,000
$25,000 $60,000 $1,001 plus 5.55% of the amount over $25,000
$60,000 - $2,943.50 plus 6.6% of the amount over $60,000 works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with, we make it quick and easy to complete your Delaware state tax return. offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Delaware Services Available
Preparation Preparation of a state tax return for Delaware is available for $29.95.
E-File E-File is available for Delaware.
Direct Deposit Direct Deposit is available for Delaware.
Non-Resident Preparation Non-resident DE state return's are available upon request.
Non-Resident E-File E-Filing non-resident DE state returns is not available.
Filing Deadline 5/1/2018
DE Counties DE Cities
KentCamden Wyoming, Cheswold, Clayton, Dover, Dover AFB, Felton, Frederica, Harrington, Hartly, Houston, Kenton, Little Creek, Magnolia, Marydel, Smyrna, Viola, Woodside
New CastleBear, Claymont, Delaware City, Hockessin, Kirkwood, Middletown, Montchanin, New Castle, Newark, Odessa, Port Penn, Rockland, Saint Georges, Townsend, Wilmington, Winterthur, Yorklyn
SussexBethany Beach, Bethel, Bridgeville, Dagsboro, Delmar, Ellendale, Fenwick Island, Frankford, Georgetown, Greenwood, Harbeson, Laurel, Lewes, Lincoln, Milford, Millsboro, Millville, Milton, Nassau, Ocean View, Rehoboth Beach, Seaford, Selbyville