Delaware Taxes

Delaware Tax Guide

Delaware Income Tax

According to the Delaware tax guide, the state government collects income taxes from its residents at different rates depending on the income bracket:

  • Nil tax on the first $2,000 of income
  • 2.2 percent on income between $2,001 and $5,000
  • 3.9 percent on income at or above $5,000 and below $10,000
  • 4.8 percent on income at or above $10,000 and below $20,000
  • 5.2 percent on income at or above $20,000 and below $25,000
  • 5.55 percent on income at or above $25,001 and below $60,000
  • 6.95 percent on income at or above $60,000

The residents of this state must file their income tax returns on or before April 30. The form to be filled is Form 200-01. If April 30 falls on a holiday or a weekend, the deadline is extended to the next business day. Forms can be downloaded from the state’s website. Electronic filing is possible. Late filing of returns from 2007 can also be done.

Certain categories of people can claim tax credit up to $400. For example, firemen can apply for such a credit for purchase of items like clothes, equipment and fuel, needed for discharging their duties.

Delaware Sales Tax

According to the Delaware tax guide, consumers are not levied any sales tax. Instead there is a tax on the gross receipts of a business. This is called business and occupational license tax and the rate varies from 0.1037 percent to 2.0736 percent depending on the kind of business. Since tax is charged on the gross receipts, no deduction of cost of goods, labor cost, interest, discount and other taxes is allowed.

Delaware Tax on Personal Property and Real Estate

The state of Delaware does not charge a tax on either person property or real estate. However, there are taxes levied by the county, district and municipalities where the property lies. The due date is October 1 in case of real estate. Personal property owners (except owners of motor vehicles) have to file their returns on or before November 1.

Citizens whose age is more than 65 years can obtain tax relief. Also, people with disabilities are exempt from tax.

Intangible property is not taxed.

Delaware Inheritance and Estate Tax

Tax is levied on the estates of people who have died on or after July 1, 2009 but not on the estates of those who died between January 1, 2005 and June 30, 2009. According to the Delaware tax guide, there is no inheritance tax or gift tax.

One can track one’s refund status online and also access the online list of defaulting taxpayers.

Prior Year Delaware 200-01 Individual Income Tax Forms

2006 2007 2008 2009 2010

Where to Mail FEDERAL IRS Tax Forms Within Delaware:

IRS Form If You ARE NOT Enclosing a Payment, Use This Address: If You ARE Enclosing Payment, Use This Address:
1040: Department of the Treasury
Internal Revenue Service
Kansas City, MO  64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
1040A: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
1040EZ: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

Delaware Tax Help

Delaware Personal Income 302.577.8200

Delaware Business Tax 302.577.8205

Delaware Tax Office Locations:

New Castle County 302.577.8200
Kent County 302.744.1085
Sussex County 302.856.5358