Delaware Tax Policy & Rates 2026
Income tax, sales tax, property tax, and overall tax burden for Delaware in 2026, with political context.
No
No Income Tax
6.6% (top)
Income Tax Rate
#19
Tax Burden Rank (1=highest)
#3
Property Tax Rank (1=highest)
Tax Policy Overview
Delaware has no sales tax and very low property taxes, which has made it a popular destination for businesses and incorporating. Delaware corporate law and lack of sales tax generate significant revenue from business registrations. Income tax is moderate.
Key Tax Rates
| Tax Type | Rate / Status |
|---|---|
| Income Tax | 6.6% (top) |
| No Income Tax | No |
| Sales Tax | None |
| No Sales Tax | Yes |
| Corporate Tax | 8.7% |
| Property Tax Rank | #3 nationally (1=highest) |
| Overall Tax Burden Rank | #19 nationally (1=highest) |
Political Context
Delaware corporate law is its unique economic advantage. Half of all Fortune 500 companies incorporate in Delaware. This creates tax revenue from franchise fees and corporate registrations. The no-sales-tax environment makes Delaware a shopping destination from neighboring Pennsylvania and Maryland.