Delaware Capital Gains Tax (2026)
Delaware taxes capital gains as ordinary income on a graduated scale from 0% up to a top rate of 6.6%. Run your own numbers with the free capital gains tax calculator, which estimates federal, NIIT, and Delaware tax together.
In short: federal long-term rates of 0%, 15%, or 20% apply everywhere. Delaware adds state tax on top, at up to 6.6%.
How Delaware treats capital gains
Delaware taxes capital gains as ordinary income on a graduated scale from 0% up to a top rate of 6.6%. The estimate subtracts Delaware's standard deduction ($3,250 single / $6,500 married).
Parts of Delaware also levy local income taxes that are not included in these estimates.
2026 Delaware income tax brackets
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0% |
| $2,000 – $5,000 | 2.2% |
| $5,000 – $10,000 | 3.9% |
| $10,000 – $20,000 | 4.8% |
| $20,000 – $25,000 | 5.2% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Single-filer taxable income. Married thresholds are doubled.
A worked example
Say you are a single filer in Delaware with $60,000 of taxable income who sells stock held over a year for a $25,000 long-term gain. Federal tax on the gain is $3,750 (all of it lands in the 15% bracket at this income; no NIIT applies below $200,000 MAGI). Delaware adds an estimated $1,616, for a combined $5,366, an effective 21.5% on the gain. These figures use the same math as the calculator, 2026 federal brackets per IRS Rev. Proc. 2025-32, and state figures from the Tax Foundation's State Individual Income Tax Rates and Brackets, 2026.
Frequently asked questions
Does Delaware tax capital gains?
Yes. Delaware taxes capital gains as ordinary income. Delaware taxes capital gains as ordinary income on a graduated scale from 0% up to a top rate of 6.6%.
What will I pay on a long-term gain in Delaware?
Combined, our worked example ($25,000 long-term gain on $60,000 of income, single) comes to $5,366: $3,750 federal plus $1,616 Delaware tax, an effective 21.5%.
Do I still owe federal capital gains tax in Delaware?
Yes. Federal capital gains tax (0%, 15%, or 20% long-term, ordinary rates short-term, plus the 3.8% NIIT for high earners) applies no matter your state. The free calculator estimates federal, NIIT, and Delaware tax together.
More
- Every state's capital gains treatment
- Capital gains tax explained: short-term vs long-term
- Neighbors alphabetically: Connecticut · District of Columbia
This page is general information, not tax, legal, or financial advice. Rates and rules can change and depend on your situation. Confirm details with a tax professional, the IRS, or your state's revenue department.
← Back to the calculator