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State tax profile · 2026

Taxes in Delaware

Every state-level tax in Delaware, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Delaware collects no state sales tax, so shoppers there pay nothing extra at the register. What fills the gap is less obvious from the data provided: none of Delaware's tax rates land in the top or bottom three nationally, placing the state squarely in the middle of the pack. No single alternative tax stands out as the defining revenue source. That evenness suggests the state draws on several streams without leaning heavily on any one of them, though the figures here do not identify which. Readers hoping for a clear substitute for the missing sales tax will not find one in this profile.

State Income Tax3
6.60%
6 brackets · graduated
Sales Tax3
0.00%
state 0.00% + local
Property Tax1
0.43%
median of 3 counties
Corporate Tax3
8.70%
flat
Cigarette Tax3
$2.10
per pack of 20
Gas Tax4
23.00¢
per gallon
Beer Tax5
$0.263
per gallon
Wine Tax6
$1.630
per gallon
Spirits Tax7
$4.500
per gallon

State income tax

6.60% 6 brackets · graduated.

Local income tax: Wilmington levies a wage tax of 1.25%. See all local income taxes.

Sales tax

The combined state + local sales tax rate is 0.00%. State rate 0.00% plus an average 0.00% local.

Estate & inheritance tax

Delaware imposes no state estate or inheritance tax—only the federal estate tax applies.

Real estate transfer tax

Delaware levies a transfer tax of 2.000% — Realty transfer tax — seller & buyer each pay 2%.

Cigarette Tax

Delaware levies a cigarette tax of $2.10 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Delaware levies a gas tax of 23.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Delaware levies a beer tax of $0.263 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Delaware levies a wine tax of $1.630 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Delaware levies a spirits tax of $4.500 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.43%. Compare counties below for local rates.

Counties in Delaware by property tax rate

CountyEffective rateMedian home value
New Castle County0.71%$352,200
Kent County0.43%$316,600
Sussex County0.32%$382,600
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.