Delaware State Taxes

Personal income tax in Delaware is imposed at the following rates/brackets:

• 0% on the taxable income of $2,000 or less
• 2.2% on taxable income between $2,001 and $5,000
• 3.9% on taxable income between $5,001 and $10,000
• 4.8% on taxable income between $10,001 and $20,000
• 5.2% on taxable income between $20,001 and $25,000
• 5.55% on taxable income between $25,001 and $60,000
• 6.95% on taxable income of $60,001 or more

Delaware does not have a sales/use tax, but it does have a Gross Receipts Tax (GRT) with a general rate of 2.07%. Business and occupational GRT rates range from 0.104% to 2.07%, depending on the type of business activity.

Delaware’s corporate income tax has a rate of 8.7%

Delaware State Tax Forms

Form 200-01 (Delaware Individual Resident Income Tax Return)
Form 200-02 (Delaware Individual Non-Resident Income Tax Return)
Form 200-03 EZ (Delaware Individual Resident Income Tax Return ‘ Short Form)
Form 200-01X (Resident Amended Delaware Personal Income Tax Return)
Form 200-02X (Non-Resident Amended Delaware Personal Income Tax Return)
Form 1027 (Application for Automatic Extension of Time to File a Delaware Individual Income Tax Return)

Delaware State Tax Resources

State of Delaware Department of Finance, Division of Revenue: revenue.delaware.gov

Delaware Division of Revenue ‘Services for the Individual Taxpayer:’ revenue.delaware.gov/services/PIT_SvcsTemp

Delaware Division of Revenue ‘Services for the Business Taxpayer:’ revenue.delaware.gov/services/BusServices

Delaware Personal Income Tax Forms: revenue.delaware.gov/personal-income-tax-forms/

Delaware state tax ‘Refund Inquiry’ (Individual Income Tax Return): dorweb.revenue.delaware.gov/refinq

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