All states

Delaware

Progressive brackets

Notes

  • Delaware uses a single progressive rate schedule (0% on the first $2,000 up to 6.6% over $60,000) that applies to ALL filing statuses for 2025. / 特拉华州 2025 年对所有申报身份采用同一套累进税率表（前 2,000 美元为 0%，超过 60,000 美元为 6.6%）。
  • The lower 2.0%–6.75% schedule enacted by HB 13 applies to tax years after Dec 31, 2025 (2026 onward) and is NOT used for the 2025 tax year. / HB 13 通过的 2.0%–6.75% 较低税率表适用于 2025 年 12 月 31 日之后的纳税年度（2026 年起），不适用于 2025 纳税年度。
  • Delaware sets its own standard deduction ($3,250 single / $6,500 joint for 2025), far lower than the federal amount. / 特拉华州有自己的标准扣除额（2025 年单身 3,250 美元 / 联合申报 6,500 美元），远低于联邦标准扣除额。
  • Delaware grants a $110 personal credit per exemption ($220 for joint filers) plus $110 per dependent, applied against the bracket tax (reported tax is net of this credit). / 特拉华州对每个个人豁免给予 110 美元的抵免（联合申报为 220 美元），每名受抚养人再加 110 美元，直接抵减按税率表计算的税额（所报税额已扣除该抵免）。
  • Delaware starts from federal AGI and conforms to the federal HSA deduction (no HSA add-back); itemized deductions follow the federal definition but add state income tax back, so state income tax is not deductible. / 特拉华州以联邦 AGI 为起点并遵循联邦 HSA 扣除规则（不加回 HSA）；分项扣除沿用联邦定义但需加回州所得税，故州所得税不可抵扣。
  • Not modelled: the additional $2,500 standard deduction and additional $110 personal credit available to taxpayers age 65+/60+ or blind (no age/blindness input). / 未建模：为 65 岁以上/60 岁以上或失明纳税人提供的额外 2,500 美元标准扣除及额外 110 美元个人抵免（无年龄/失明输入项）。

Sources