TAX AND LICENSE / STATE TAX SYSTEM

Personal Income Tax

Delaware
Delaware imposes a graduated income tax with a rate that varies with income level. Tax forms are due each year by April 15. The amount of tax varies depending upon the taxpayer’s filing status, deductions, and exemptions. Delaware allows credit for income taxes paid to other states, subject to certain limitations. For more information or answers to specific questions, contact:

Delaware Division of Revenue
Office of Personal Income Tax
302-577-8460
Personal Tax Assistance
302-577-8200
https://revenue.delaware.gov

Individual Taxpayer Services
https://revenue.delaware.gov/individual-taxpayer-services

Sales And Use Tax

Delaware
Delaware does not impose a state or local sales tax. However, it does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services.

Property Tax

Delaware
Delaware does not impose a state real property tax, although local taxing jurisdictions can include the county, the school district and vocational school district, and the municipality. For information on specific property, contact:

Kent County
410-778-4600
http://www.co.kent.de.us/

New Castle County
302-395-5555
https://www.nccde.org

Sussex County
302-855-7741
https://sussexcountyde.gov/