Delaware Tax Rates, Collections, and Burdens
How does Delaware’s tax code compare? Delaware has a graduated state individual income tax, with rates ranging from 2.20 percent to 6.60 percent. There is also a jurisdiction that collects local income taxes. Delaware has an 8.70 percent corporate income tax rate and a state gross receipts tax. Delaware does not have a state sales tax rate. Delaware has a 0.48 percent effective property tax rate on owner-occupied housing value.
Delaware does not have an estate tax or inheritance tax. Delaware has a 23 cents per gallon gas tax rate and a $2.10 cigarette excise tax rate. The State of Delaware collects $6,668 in state and local tax collections per capita. Delaware has $8,417 in state and local debt per capita and has an 88 percent funded ratio of public pension plans. Overall, Delaware’s tax system ranks 21st on our 2024 State Business Tax Climate Index.
Each state’s tax code is a multifaceted system with many moving parts, and Delaware is no exception. The first step towards understanding Delaware’s tax code is knowing the basics. How does Delaware collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, : How Does Your State Compare?
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Tax Data by State
Get facts about taxes in your state and around the U.S.
State Tax Data
- Individual Taxes
- Business Taxes
- Sales Taxes
- Property Taxes
Individual Taxes
Top Individual Income Tax Rate
6.60%See Full Study
State Local Individual Income Tax Collections per Capita
$2122Rank: 9
State and Local Tax Burden
12.4%Rank: 33See Full Study
Business Taxes
Top Corporate Income Tax Rate
8.7%See Full Study
State Business Tax Climate Index Ranking
21See Full Study
Sales Taxes
State Sales Tax Rate
Does Not Have State Sales Tax RateRank: See Full Study
State Gasoline Tax Rate (cents per gallon)
23.00¢Rank: 42
State Cigarette Tax Rate (dollars per 20-pack)
$2.10Rank: 16
Property Taxes
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.48%Rank: 42
State and Local Property Tax Collections Per Capita
$1097Rank: 42
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