Delaware Tax Tables 2022 - Tax Rates and Thresholds in Delaware
This page contains the tax table information used for the calculation of tax and payroll deductions in Delaware in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ US, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Delaware or would like to add to or suggest amendments to the information herein then please contact us.
2022 Tax Tables [Quick Links]
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Delaware State Income Tax Tables in 2022
The Income tax rates and personal allowances in Delaware are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Delaware Tax Calculator 2022.
Delaware provides a standard Personal Exemption tax credit of $ 110.00 in 2022 per qualifying filer and $ 110.00 per qualifying dependent(s), this is used to reduced the amount of Delaware state income that is due in 2022
Delaware Single Filer Standard Deduction
The standard deduction for a Single Filer in Delaware for 2022 is $ 3,250.00.
Delaware Single Filer Tax Tables
Delaware Residents State Income Tax Tables for Single Filers in 2022
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 2,000.00 |
| 2.2% | Income from $ 2,000.01 | to | $ 5,000.00 |
| 3.9% | Income from $ 5,000.01 | to | $ 10,000.00 |
| 4.8% | Income from $ 10,000.01 | to | $ 20,000.00 |
| 5.2% | Income from $ 20,000.01 | to | $ 25,000.00 |
| 5.55% | Income from $ 25,000.01 | to | $ 60,000.00 |
| 6.6% | Income from $ 60,000.01 | | and above |
Delaware Married (Joint) Filer Standard Deduction
The standard deduction for a Married (Joint) Filer in Delaware for 2022 is $ 6,500.00.
Delaware Married (Joint) Filer Tax Tables
Delaware Residents State Income Tax Tables for Married (Joint) Filers in 2022
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 2,000.00 |
| 2.2% | Income from $ 2,000.01 | to | $ 5,000.00 |
| 3.9% | Income from $ 5,000.01 | to | $ 10,000.00 |
| 4.8% | Income from $ 10,000.01 | to | $ 20,000.00 |
| 5.2% | Income from $ 20,000.01 | to | $ 25,000.00 |
| 5.55% | Income from $ 25,000.01 | to | $ 60,000.00 |
| 6.6% | Income from $ 60,000.01 | | and above |
Delaware Married (separate) Filer Standard Deduction
The standard deduction for a Married (separate) Filer in Delaware for 2022 is $ 3,250.00.
Delaware Married (separate) Filer Tax Tables
Delaware Residents State Income Tax Tables for Married (separate) Filers in 2022
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 2,000.00 |
| 2.2% | Income from $ 2,000.01 | to | $ 5,000.00 |
| 3.9% | Income from $ 5,000.01 | to | $ 10,000.00 |
| 4.8% | Income from $ 10,000.01 | to | $ 20,000.00 |
| 5.2% | Income from $ 20,000.01 | to | $ 25,000.00 |
| 5.55% | Income from $ 25,000.01 | to | $ 60,000.00 |
| 6.6% | Income from $ 60,000.01 | | and above |
Delaware Head of Household Filer Standard Deduction
The standard deduction for a Head of Household Filer in Delaware for 2022 is $ 3,250.00.
Delaware Head of Household Filer Tax Tables
Delaware Residents State Income Tax Tables for Head of Household Filers in 2022
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 2,000.00 |
| 2.2% | Income from $ 2,000.01 | to | $ 5,000.00 |
| 3.9% | Income from $ 5,000.01 | to | $ 10,000.00 |
| 4.8% | Income from $ 10,000.01 | to | $ 20,000.00 |
| 5.2% | Income from $ 20,000.01 | to | $ 25,000.00 |
| 5.55% | Income from $ 25,000.01 | to | $ 60,000.00 |
| 6.6% | Income from $ 60,000.01 | | and above |
Delaware Widower Filer Standard Deduction
The standard deduction for a Widower Filer in Delaware for 2022 is $ 6,500.00.
Delaware Widower Filer Tax Tables
Delaware Residents State Income Tax Tables for Widower Filers in 2022
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 2,000.00 |
| 2.2% | Income from $ 2,000.01 | to | $ 5,000.00 |
| 3.9% | Income from $ 5,000.01 | to | $ 10,000.00 |
| 4.8% | Income from $ 10,000.01 | to | $ 20,000.00 |
| 5.2% | Income from $ 20,000.01 | to | $ 25,000.00 |
| 5.55% | Income from $ 25,000.01 | to | $ 60,000.00 |
| 6.6% | Income from $ 60,000.01 | | and above |
Delaware State Payroll Deductions in 2022
In compliance with the regulations set forth by Delaware, employers are mandated to adhere to specific payroll deduction requirements. These deductions, essential for ensuring conformity with legal standards, are routinely withheld by employers. It's important to note that these deductions are subject to annual revisions. For the year 2022, the detailed breakdown of Delaware payroll deductions can be found below, reflecting our commitment to both regulatory adherence and transparency.
Delaware State Payroll Deductions in 2022: Rates for Employers and Employees| Social security category | Employee | Employer | Total |
|---|
| Unemployment Insurance Tax | 0% | 1.2% | 1.2% |
Delaware State Payroll Deductions in 2022: Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution |
|---|
| Unemployment Insurance Tax | n/a | n/a | n/a | $ 10,500.00 |
Federal Income Tax Tables in 2022
Federal Single Filer Tax Tables
The federal standard deduction for a Single Filer in 2022 is $ 12,950.00.
The federal federal allowance for Over 65 years of age Single Filer in 2022 is $ 1,700.00
Delaware Residents State Income Tax Tables for Single Filers in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 10,275.00 |
| 12% | Income from $ 10,275.01 | to | $ 41,775.00 |
| 22% | Income from $ 41,775.01 | to | $ 89,075.00 |
| 24% | Income from $ 89,075.01 | to | $ 170,050.00 |
| 32% | Income from $ 170,050.01 | to | $ 215,950.00 |
| 35% | Income from $ 215,950.01 | to | $ 539,900.00 |
| 37% | Income from $ 539,900.01 | | and above |
Federal Married (Joint) Filer Tax Tables
The federal standard deduction for a Married (Joint) Filer in 2022 is $ 25,900.00.
The federal federal allowance for Over 65 years of age Married (Joint) Filer in 2022 is $ 1,400.00
Delaware Residents State Income Tax Tables for Married (Joint) Filers in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 20,550.00 |
| 12% | Income from $ 20,550.01 | to | $ 83,550.00 |
| 22% | Income from $ 83,550.01 | to | $ 178,150.00 |
| 24% | Income from $ 178,150.01 | to | $ 340,100.00 |
| 32% | Income from $ 340,100.01 | to | $ 431,900.00 |
| 35% | Income from $ 431,900.01 | to | $ 647,850.00 |
| 37% | Income from $ 647,850.01 | | and above |
Federal Married (separate) Filer Tax Tables
The federal standard deduction for a Married (separate) Filer in 2022 is $ 12,950.00.
The federal federal allowance for Over 65 years of age Married (separate) Filer in 2022 is $ 1,400.00
Delaware Residents State Income Tax Tables for Married (separate) Filers in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 10,275.00 |
| 12% | Income from $ 10,275.01 | to | $ 41,775.00 |
| 22% | Income from $ 41,775.01 | to | $ 89,075.00 |
| 24% | Income from $ 89,075.01 | to | $ 170,050.00 |
| 32% | Income from $ 170,050.01 | to | $ 215,950.00 |
| 35% | Income from $ 215,950.01 | to | $ 323,925.00 |
| 37% | Income from $ 323,925.01 | | and above |
Federal Head of Household Filer Tax Tables
The federal standard deduction for a Head of Household Filer in 2022 is $ 19,400.00.
The federal federal allowance for Over 65 years of age Head of Household Filer in 2022 is $ 1,700.00
Delaware Residents State Income Tax Tables for Head of Household Filers in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 14,650.00 |
| 12% | Income from $ 14,650.01 | to | $ 55,900.00 |
| 22% | Income from $ 55,900.01 | to | $ 89,050.00 |
| 24% | Income from $ 89,050.01 | to | $ 170,050.00 |
| 32% | Income from $ 170,050.01 | to | $ 215,950.00 |
| 35% | Income from $ 215,950.01 | to | $ 539,900.00 |
| 37% | Income from $ 539,900.01 | | and above |
Federal Widower Filer Tax Tables
The federal standard deduction for a Widower Filer in 2022 is $ 25,900.00.
The federal federal allowance for Over 65 years of age Widower Filer in 2022 is $ 1,400.00
Delaware Residents State Income Tax Tables for Widower Filers in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 20,550.00 |
| 12% | Income from $ 20,550.01 | to | $ 83,550.00 |
| 22% | Income from $ 83,550.01 | to | $ 178,150.00 |
| 24% | Income from $ 178,150.01 | to | $ 340,100.00 |
| 32% | Income from $ 340,100.01 | to | $ 431,900.00 |
| 35% | Income from $ 431,900.01 | to | $ 647,850.00 |
| 37% | Income from $ 647,850.01 | | and above |
Delaware: Federal EITC(Earned Income Tax Credits) Rates and Thresholds in 2022
Note: you must be between the ages of 25 and 65 to claim EITC in 2022 unless you have 1 or more children.
EITC Tables for Unmarried Taxpayers (single and head of household filers) in 2022| Element | Number of Children |
|---|
| 0 | 1 | 2 | 3 |
|---|
| Credit rate | 7.65% | 34% | 40% | 45% |
|---|
| Earned income amount | $ 7,320.00 | $ 10,980.00 | $ 15,410.00 | $ 15,410.00 |
|---|
| Maximum credit amount | $ 560.00 | $ 3,733.00 | $ 6,164.00 | $ 6,935.00 |
|---|
| Phaseout amount threshold | $ 9,160.00 | $ 20,130.00 | $ 20,130.00 | $ 20,130.00 |
|---|
| 7.65% | 15.98% | 21.06% | 21.06% |
|---|
EITC Tables for Married taxpayers (married filing jointly, Qualifying Widow(er)) in 2022| Element | Number of Children |
|---|
| 0 | 1 | 2 | 3 |
|---|
| Credit rate | 7.65% | 34% | 40% | 45% |
|---|
| Earned income amount | $ 7,360.00 | $ 11,020.00 | $ 15,580.00 | $ 15,580.00 |
|---|
| Maximum credit amount | $ 560.00 | $ 3,733.00 | $ 6,164.00 | $ 6,935.00 |
|---|
| Phaseout amount threshold | $ 15,220.00 | $ 28,850.00 | $ 28,850.00 | $ 28,850.00 |
|---|
| Phaseout rate | 7.65% | 15.98% | 21.06% | 21.06% |
|---|
Delaware: Federal FICA Rates in 2022
Delaware FICA in 2022: Rates for Employers and Employees| FICA category | Employee | Employer | Total |
|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Additional Medicare | 0.9% | 0% | 0.9% |
| Federal Unemployment Taxes (FUTA) | 0% | 6% | 6% |
Delaware FICA in 2022: Thresholds for Employers and Employees| FICA category | Employee | Employer |
|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution |
|---|
| Social Security | n/a | $ 147,000.00 | n/a | $ 147,000.00 |
| Medicare | n/a | n/a | n/a | n/a |
| Additional Medicare | $ 200,000.00 | n/a | n/a | n/a |
| Federal Unemployment Taxes (FUTA) | n/a | n/a | n/a | $ 7,000.00 |
Delaware: Federal Retirement Plan Thresholds in 2022
Federal Retirement Plan Types and Thresholds in 2022| Retirment Plan type | Standard | Over 50 Catch Up |
|---|
| 401(k), 403(b), SARSEP, and 457 plans | $ 20,500.00 | $ 6,500.00 |
| SIMPLE plans | $ 14,000.00 | $ 3,000.00 |
2022 Tax Calculator for Delaware
The 2022 tax rates and thresholds for both the Delaware State Tax Tables and Federal Tax Tables are comprehensively integrated into the Delaware Tax Calculator for 2022. This tool is freely available and is designed to help you accurately estimate your 2023 tax return.
Historic Tax Tables supported for Delaware
The following tax tables are supported by iCalculator™ US as part of the suite of free tax tools available in the US Tax HUB we provide for Delaware.