State Reference · Tax Year 2026
Delaware (DE)
Graduated up to 6.6%
Delaware Division of Revenue · Main form: Form 200-01 · Due May 1, 2027
Rates & brackets
Top rate6.6% >$60,000
Standard deduction$3,250 single / $6,500 MFJ
Personal / dependent$110 personal credit / dependent
Filing logistics
Main formForm 200-01
Filing dueMay 1, 2027
E-file portalDelaware Taxpayer Portal
AgencyDelaware Division of Revenue
Major credits
- DE EITC (7.5% refundable or 20% nonrefundable)
- Volunteer firefighter credit
- Child care credit
Sales & property tax
Sales taxNone (gross receipts tax on business)
Property taxLocally assessed; senior school tax credit
Preparer notes
- Filing due May 1, not April 15 — miss this and clients are penalized.
- Pension exclusion up to $12,500 age 60+.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.