{"id":2303,"date":"2010-09-01T12:08:23","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/delaware-state-taxes"},"modified":"2025-02-11T11:04:32","modified_gmt":"2025-02-11T19:04:32","slug":"delaware-state-taxes","status":"publish","type":"post","link":"https:\/\/www.irs.com\/en\/delaware-state-taxes\/","title":{"rendered":"Delaware State Taxes"},"content":{"rendered":"<p>Personal income tax in Delaware is imposed at the following rates\/brackets:<\/p>\n<ul>\n<li> 0% on the taxable income of $2,000 or less<\/li>\n<li> 2.2% on taxable income between $2,001 and $5,000<\/li>\n<li> 3.9% on taxable income between $5,001 and $10,000<\/li>\n<li> 4.8% on taxable income between $10,001 and $20,000<\/li>\n<li> 5.2% on taxable income between $20,001 and $25,000<\/li>\n<li> 5.55% on taxable income between $25,001 and $60,000<\/li>\n<li> 6.95% on taxable income of $60,001 or more<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>Delaware&#8217;s corporate income tax has a rate of 8.7%<\/p>\n<p><strong>Delaware State Tax Forms<\/strong><\/p>\n<p><span style=\"text-decoration: underline\">Form 200-01<\/span> (Delaware Individual Resident Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form 200-02<\/span> (Delaware Individual Non-Resident Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form 200-03<\/span> EZ (Delaware Individual Resident Income Tax Return &#8216; Short Form)<br \/>\n<span style=\"text-decoration: underline\">Form 200-01X<\/span> (Resident Amended Delaware Personal Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form 200-02X<\/span> (Non-Resident Amended Delaware Personal Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form 1027<\/span> (Application for Automatic Extension of Time to File a Delaware Individual Income Tax Return)<\/p>\n<p><strong>Delaware State Tax Resources<\/strong><\/p>\n<p>State of Delaware Department of Finance, Division of Revenue: <a href=\"https:\/\/www.irs.com\/articles\/how-file-tax-extensions-delaware\" target=\"_blank\">revenue.delaware.gov<\/a><\/p>\n<p>Delaware Division of Revenue &#8216;Services for the Individual Taxpayer:&#8217; <a href=\"http:\/\/revenue.delaware.gov\/services\/PIT_SvcsTemp.shtml\" target=\"_blank\" rel=\"noopener nofollow\">revenue.delaware.gov\/services\/PIT_SvcsTemp<\/a><\/p>\n<p>Delaware Division of Revenue &#8216;Services for the Business Taxpayer:&#8217; <a href=\"http:\/\/revenue.delaware.gov\/services\/BusServices.shtml\" target=\"_blank\" rel=\"noopener nofollow\">revenue.delaware.gov\/services\/BusServices<\/a><\/p>\n<p>Delaware Personal Income Tax Forms: <a href=\"https:\/\/revenue.delaware.gov\/personal-income-tax-forms\/\" target=\"_blank\" rel=\"noopener nofollow\">revenue.delaware.gov\/personal-income-tax-forms\/<\/a><\/p>\n<p>Delaware state tax &#8216;Refund Inquiry&#8217; (Individual Income Tax Return): <a href=\"https:\/\/dorweb.revenue.delaware.gov\/refinq\/\" target=\"_blank\" rel=\"noopener nofollow\">dorweb.revenue.delaware.gov\/refinq<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/comments?post=2303"}],"version-history":[{"count":2,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2303\/revisions"}],"predecessor-version":[{"id":3340,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2303\/revisions\/3340"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media\/2304"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media?parent=2303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/categories?post=2303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/tags?post=2303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}