Typical Delaware Personal Income Tax refunds may take up to 10-12 weeks to process More Info

Division of
Revenue

# Tax Rate Changes

## For tax years 2014 and later.

This page is intended for software developers.  If you are filling out a tax form and need to look up the tax amount, please use the Income Tax Table link on our Forms page.
 Taxable income range Base Rate At least But less than \$0 \$2,000 \$0 0 2,000 5,000 0 .022 5,000 10,000 66 .039 10,000 20,000 261 .048 20,000 25,000 741 .052 25,000 60,000 1,001 .0555 \$60,000 \$2943.50 .066

The basic tax calculation is Base + (Rate * (Income – Range start)

 For example, the tax on \$12,345 is 261 + (.048 * (12345-10000)) = 261 + (.048 * 2345) = 261 + 112.56 = 373.56, which would be rounded to \$374.

However, \$374 is not listed in the tax table.

For taxable income up to \$60,000, the amount listed in the tax table is calculated on the middle of a \$50 range. For taxable income over \$60,000, the tax amount is not listed in the table, and should be calculated on the exact income amount.

If the calculated tax amount ends in .50 or higher, it is rounded up to the next whole dollar.

## Examples

 Taxable income Calculate tax on Tax amount Rounded tax amount 12,345 12,325 261 + 111.6 373 27,555 27,575 1001 + 142.9125 1144 75,000 75,000 2943.50 + 990 3934 80,106 80,106 2943.50 + 1327.00* 4271

*Note that the intermediate result, 20106 * 0.066 = 1326.996, is rounded to the penny first, then added to 2943.50. If this is not done, the result will not match our calculations, because 2943.50 + 1326.996 = 4270.496, which would round to 4270.

Direct any questions to david.g.smith@delaware.gov.

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