Chapter · Delaware
§ Delaware DE
Four frequently-searched legal facts about Delaware, current as of 2026. Each should be verified against the state's official site before you rely on it.
§ 1 Personal income tax. State income tax applies
The state taxes personal income; rates and brackets vary.
§ 2 Statewide sales tax. No statewide sales tax
No statewide sales tax, though local taxes may apply in some jurisdictions.
§ 3 Right-to-work. Not a right-to-work state
No right-to-work statute; union-security agreements are permitted.
§ 4 Cannabis. Recreational legal
Legalized for adults; a regulated retail market has been rolling out.
Note. Not legal advice. This is a high-level summary that can go out of date and omits local rules and conditions. Check the state's official government website or ask a licensed attorney before acting.