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US Tax 2023

Delaware Tax Tables 2023 - Tax Rates and Thresholds in Delaware

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This page contains the tax table information used for the calculation of tax and payroll deductions in Delaware in 2023. 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.

Delaware State Income Tax Tables in 2023

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 2023.

Delaware provides a standard Personal Exemption tax credit of $ 110.00 in 2023 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 2023

Delaware Single Filer Standard Deduction

The standard deduction for a Single Filer in Delaware for 2023 is $ 3,250.00.

Delaware Single Filer Tax Tables

Delaware Residents State Income Tax Tables for Single Filers in 2023
Personal Income Tax Rates and Thresholds
Tax RateTaxable Income Threshold
2.2%Income from $ 0.000.00to $ 2,000.00
3.9%Income from $ 2,000.01 to $ 5,000.00
4.8%Income from $ 5,000.01 to $ 10,000.00
5.2%Income from $ 10,000.01 to $ 20,000.00
5.55%Income from $ 20,000.01 to $ 25,000.00
6.6%Income from $ 25,000.01 to $ 60,000.00
%Income from $ 60,000.01 and above

Delaware Married (Joint) Filer Standard Deduction

The standard deduction for a Married (Joint) Filer in Delaware for 2023 is $ 6,500.00.

Delaware Married (Joint) Filer Tax Tables

Delaware Residents State Income Tax Tables for Married (Joint) Filers in 2023
Personal Income Tax Rates and Thresholds
Tax RateTaxable Income Threshold
2.2%Income from $ 0.000.00to $ 2,000.00
3.9%Income from $ 2,000.01 to $ 5,000.00
4.8%Income from $ 5,000.01 to $ 10,000.00
5.2%Income from $ 10,000.01 to $ 20,000.00
5.55%Income from $ 20,000.01 to $ 25,000.00
6.6%Income from $ 25,000.01 to $ 60,000.00
%Income from $ 60,000.01 and above

Delaware Married (separate) Filer Standard Deduction

The standard deduction for a Married (separate) Filer in Delaware for 2023 is $ 3,250.00.

Delaware Married (separate) Filer Tax Tables

Delaware Residents State Income Tax Tables for Married (separate) Filers in 2023
Personal Income Tax Rates and Thresholds
Tax RateTaxable Income Threshold
2.2%Income from $ 0.000.00to $ 2,000.00
3.9%Income from $ 2,000.01 to $ 5,000.00
4.8%Income from $ 5,000.01 to $ 10,000.00
5.2%Income from $ 10,000.01 to $ 20,000.00
5.55%Income from $ 20,000.01 to $ 25,000.00
6.6%Income from $ 25,000.01 to $ 60,000.00
%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 2023 is $ 3,250.00.

Delaware Head of Household Filer Tax Tables

Delaware Residents State Income Tax Tables for Head of Household Filers in 2023
Personal Income Tax Rates and Thresholds
Tax RateTaxable Income Threshold
2.2%Income from $ 0.000.00to $ 2,000.00
3.9%Income from $ 2,000.01 to $ 5,000.00
4.8%Income from $ 5,000.01 to $ 10,000.00
5.2%Income from $ 10,000.01 to $ 20,000.00
5.55%Income from $ 20,000.01 to $ 25,000.00
6.6%Income from $ 25,000.01 to $ 60,000.00
%Income from $ 60,000.01 and above

Delaware Widower Filer Standard Deduction

The standard deduction for a Widower Filer in Delaware for 2023 is $ 6,500.00.

Delaware Widower Filer Tax Tables

Delaware Residents State Income Tax Tables for Widower Filers in 2023
Personal Income Tax Rates and Thresholds
Tax RateTaxable Income Threshold
2.2%Income from $ 0.000.00to $ 2,000.00
3.9%Income from $ 2,000.01 to $ 5,000.00
4.8%Income from $ 5,000.01 to $ 10,000.00
5.2%Income from $ 10,000.01 to $ 20,000.00
5.55%Income from $ 20,000.01 to $ 25,000.00
6.6%Income from $ 25,000.01 to $ 60,000.00
%Income from $ 60,000.01 and above

Delaware State Payroll Deductions in 2023

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 2023, 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 2023: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Unemployment Insurance Tax0%1.2%1.2%
Delaware State Payroll Deductions in 2023: Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min. EarningsMax. ContributionMin. EarningsMax. Contribution
Unemployment Insurance Taxn/an/an/a$ 10,500.00

Federal Income Tax Tables in 2023

Federal Single Filer Tax Tables

The federal standard deduction for a Single Filer in 2023 is $ 13,850.00.

The federal federal allowance for Over 65 years of age Single Filer in 2023 is $ 1,950.00

Delaware Residents State Income Tax Tables for Single Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 11,000.00
12%Income from $ 11,000.01 to $ 44,725.00
22%Income from $ 44,725.01 to $ 95,375.00
24%Income from $ 95,375.01 to $ 182,100.00
32%Income from $ 182,100.01 to $ 231,250.00
35%Income from $ 231,250.01 to $ 578,125.00
37%Income from $ 578,125.01 and above

Federal Married (Joint) Filer Tax Tables

The federal standard deduction for a Married (Joint) Filer in 2023 is $ 27,700.00.

The federal federal allowance for Over 65 years of age Married (Joint) Filer in 2023 is $ 1,550.00

Delaware Residents State Income Tax Tables for Married (Joint) Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 22,000.00
12%Income from $ 22,000.01 to $ 89,450.00
22%Income from $ 89,450.01 to $ 190,750.00
24%Income from $ 190,750.01 to $ 364,201.00
32%Income from $ 364,201.01 to $ 462,500.00
35%Income from $ 462,500.01 to $ 693,750.00
37%Income from $ 693,750.01 and above

Federal Married (separate) Filer Tax Tables

The federal standard deduction for a Married (separate) Filer in 2023 is $ 13,850.00.

The federal federal allowance for Over 65 years of age Married (separate) Filer in 2023 is $ 1,550.00

Delaware Residents State Income Tax Tables for Married (separate) Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 11,000.00
12%Income from $ 11,000.01 to $ 44,725.00
22%Income from $ 44,725.01 to $ 95,375.00
24%Income from $ 95,375.01 to $ 182,100.00
32%Income from $ 182,100.01 to $ 231,250.00
35%Income from $ 231,250.01 to $ 346,875.00
37%Income from $ 346,875.01 and above

Federal Head of Household Filer Tax Tables

The federal standard deduction for a Head of Household Filer in 2023 is $ 20,800.00.

The federal federal allowance for Over 65 years of age Head of Household Filer in 2023 is $ 1,950.00

Delaware Residents State Income Tax Tables for Head of Household Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 15,700.00
12%Income from $ 15,700.01 to $ 59,850.00
22%Income from $ 59,850.01 to $ 93,350.00
24%Income from $ 93,350.01 to $ 182,100.00
32%Income from $ 182,100.01 to $ 231,250.00
35%Income from $ 231,250.01 to $ 578,100.00
37%Income from $ 578,100.01 and above

Federal Widower Filer Tax Tables

The federal standard deduction for a Widower Filer in 2023 is $ 27,700.00.

The federal federal allowance for Over 65 years of age Widower Filer in 2023 is $ 1,550.00

Delaware Residents State Income Tax Tables for Widower Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 22,000.00
12%Income from $ 22,000.01 to $ 89,450.00
22%Income from $ 89,450.01 to $ 190,750.00
24%Income from $ 190,750.01 to $ 364,201.00
32%Income from $ 364,201.01 to $ 462,500.00
35%Income from $ 462,500.01 to $ 693,750.00
37%Income from $ 693,750.01 and above

Delaware: Federal EITC(Earned Income Tax Credits) Rates and Thresholds in 2023

Note: you must be between the ages of 25 and 65 to claim EITC in 2023 unless you have 1 or more children.

EITC Tables for Unmarried Taxpayers (single and head of household filers) in 2023
ElementNumber of Children
0123
Credit rate7.65%34%40%45%
Earned income amount$ 7,840.00$ 11,750.00$ 16,510.00$ 16,510.00
Maximum credit amount$ 600.00$ 3,995.00$ 6,604.00$ 7,430.00
Phaseout amount threshold$ 9,800.00$ 21,560.00$ 21,560.00$ 21,560.00
7.65%15.98%21.06%21.06%
EITC Tables for Married taxpayers (married filing jointly, Qualifying Widow(er)) in 2023
ElementNumber of Children
0123
Credit rate7.65%34%40%45%
Earned income amount$ 7,840.00$ 11,750.00$ 16,510.00$ 16,510.00
Maximum credit amount$ 600.00$ 3,995.00$ 6,604.00$ 7,430.00
Phaseout amount threshold$ 16,370.00$ 28,120.00$ 28,120.00$ 28,120.00
Phaseout rate7.65%15.98%21.06%21.06%

Delaware: Federal FICA Rates in 2023

Delaware FICA in 2023: Rates for Employers and Employees
FICA categoryEmployeeEmployerTotal
Social Security6.2%6.2%12.4%
Medicare1.45%1.45%2.9%
Additional Medicare0.9%0%0.9%
Federal Unemployment Taxes (FUTA)0%6%6%
Delaware FICA in 2023: Thresholds for Employers and Employees
FICA categoryEmployeeEmployer
Min. EarningsMax. ContributionMin. EarningsMax. Contribution
Social Securityn/a$ 160,200.00n/a$ 160,200.00
Medicaren/an/an/an/a
Additional Medicare$ 200,000.00n/an/an/a
Federal Unemployment Taxes (FUTA)n/an/an/a$ 7,000.00

Delaware: Federal Retirement Plan Thresholds in 2023

Federal Retirement Plan Types and Thresholds in 2023
Retirment Plan typeStandardOver 50 Catch Up
401(k), 403(b), SARSEP, and 457 plans$ 22,500.00$ 7,500.00
SIMPLE plans$ 15,500.00$ 3,500.00

2023 Tax Calculator for Delaware

The 2023 tax rates and thresholds for both the Delaware State Tax Tables and Federal Tax Tables are comprehensively integrated into the Delaware Tax Calculator for 2023. This tool is freely available and is designed to help you accurately estimate your 2024 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.