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State tax pages
Take a state tax expedition. Each of the states has its own way of gathering revenues from its residents. |
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Delaware
Delaware's income tax covers six tax brackets, ranging from 2.2 percent to 5.95 percent. More on Delaware taxes can be found in the tabbed pages below.
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Income |
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Sales |
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Property |
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Estate |
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Other |
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| Personal income tax |
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Delaware collects income taxes from its residents at the following rates:
-- No tax on the first $2,000
-- 2.2 percent on taxable
income between $2,000 and
$5,000
-- 3.9 percent on taxable
income between $5,001 and
$10,000
-- 4.8 percent on taxable
income between $10,001 and
$20,000
-- 5.2 percent on taxable
income between $20,001 and
$25,000
-- 5.55 percent on taxable
income between $25,001 and
$60,000
-- 5.95 percent on taxable
income over $60,000. |
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Delaware
residents must file Form
200-01, Individual Resident
Tax Return, by April 30.
Download state tax forms
at the State of Delaware
Web
site. |
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Most Delaware taxpayers may electronically file personal income tax returns for 2008, as well as late returns for tax years 2004 through 2007. |
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Active firefighters, or members
of fire company auxiliaries or rescue squads, can apply for
a state tax credit up to $400 for the purchase of clothing,
equipment, motor fuel and other items necessary to perform their
duties. Credit details can be found in the Form 200-01 instructions. |
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| Sales tax |
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Delaware does not assess a sales
tax on consumers. |
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The state does, however, impose
a tax
on the gross receipts of most businesses. Business and occupational
license tax rates range from 0.096 percent to 1.92 percent,
depending upon the category of business activity. |
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Unless
otherwise specified,
the term "gross
receipts" means
the total receipts of
a business, with no
deductions for the cost
of goods or property
sold, labor costs, interest
expense, discounts paid,
delivery costs, state
or federal taxes or
any other expenses. |
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| Personal and real property taxes |
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Delaware does not assess a state-level
tax on real or personal property. |
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Real
estate is subject to county
property taxes, school district
property taxes, vocational
school district taxes and,
if located within an incorporated
area, municipal property taxes. |
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Oct. 1 is the assessment date for
all municipalities. All owners of personal property, other than
registered motor vehicles, must file a declaration with the
assessor on or before Nov. 1. |
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The variables differ for each
geographical area, so contact the property tax office for your
county with specific questions:
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Delaware
offers various property
tax relief programs for
residents 65 years of age
and older, as well as property
tax exemptions for residents
with disabilities. All senior
property tax credit
applications must be filed
by Sept. 1 and include proof
of age (driver's license or
birth certificate) and separate
applications for all qualified
joint-property owners. |
| Inheritance and estate taxes |
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Legislation
enacted in 2005 repealed the requirement to file a Delaware
estate tax return for dates on which the federal estate tax
law does not allow a credit for state death tax (currently 2005
through 2010). |
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The
law also eliminates the special
lien on the gross estate tax
if the decedent dies on a
date on which the federal
estate tax does not allow
credit for state death taxes
paid, as well as the requirement
of filing an affidavit with
the Register of Wills that
no estate tax return is required
for decedents dying on such
a date. |
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| For more information, contact the
Delaware Division of Revenue at (302) 577-8200 or go to the Web
site. |
| To download
tax forms on this site, you will need to install a free copy
of Adobe Acrobat Reader. Click here for instructions. |
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