Delaware tax burden — broken down.
Delaware’s combined tax burden (income + property + sales) lands at 7.17% on our composite — ranking #45 of 51 jurisdictions. The top marginal individual income tax rate is 6.60%.
Delaware burden, broken into 3 components
| Component | Delaware rate | National median |
|---|---|---|
| Top marginal income | 6.60% | ~5.30% |
| Effective property | 0.57% | ~1.07% |
| State sales tax | 0.00% | ~5.50% |
| Combined composite | 7.17% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in Delaware
Delaware taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by Delaware. Federal taxation of these income sources is unchanged regardless of state.
How Delaware compares
Of all 51 US jurisdictions ranked by combined burden composite, Delaware sits at #45. That puts Delaware in the bottom 10 lowest-burden states — high-earners frequently move here from CA/NY for the income-tax savings, even when factoring property/sales tradeoffs. For the live cross-state heat map, see the interactive tax burden map.
Delaware metros — local tax overlay
State rates are uniform across Delaware— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
More Delaware metros coming as we expand city coverage.
Delaware tax — common questions
What is the Delaware top marginal income tax rate in 2025?
Delaware's top marginal individual income tax rate is 6.60% on the highest bracket.
What is the Delaware effective property tax rate?
Delaware's statewide effective property tax rate is 0.57% of home value (annual). On a $400,000 home that's roughly $2,280/yr. Local variation can be ±0.5pp.
Does Delaware tax retirement income or Social Security?
Delaware taxes most retirement income, and does NOT tax Social Security benefits.
Are there any Delaware-specific tax quirks I should know about?
Delaware top marginal rate 6.6%; no sales tax (one of only 5 states), but high gross receipts tax on businesses serves as the substitute.
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.