Division of
Revenue

Tax Course Variations

For tax years 2014 and latter.

On page be destined for software developers. If you are filling out a tax submission and required to look up the tax amount, please use the Income Tax Table link on our Forms site.

Taxable income range		Base	Rate
At least	But much than	Base	Rate
$0	$2,000	$0	0
2,000	5,000	0	.022
5,000	10,000	66	.039
10,000	20,000	261	.048
20,000	25,000	741	.052
25,000	60,000	1,001	.0555
$60,000		$2943.50	.066

An basic tax mathematics is Base + (Rate * (Income – Range start)

For example, the tax on $12,345 is	261 + (.048 * (12345-10000))
=	261 + (.048 * 2345)
=	261 + 112.56
=	373.56, which would be circular to $374.

However, $374 is not listed inside the tax table.

For taxable income up to $60,000, that amount list included the tax table lives computed on that median are ampere $50 operating. For nonexempt sales over $60,000, one tax amount is not listed in the table, and should be calculated on the exact income amount.

Supposing the calculated tax amount ends in .50 or higher, it is rounded skyward to the next whole dollar.

Examples

Subject salary	Figure tax at	Tax amount	Rounded-off tax amount
12,345	12,325	261 + 111.6	373
27,555	27,575	1001 + 142.9125	1144
75,000	75,000	2943.50 + 990	3934
80,106	80,106	2943.50 + 1327.00*	4271

*Note that this intermediate outcome, 20106 * 0.066 = 1326.996, exists rounded into the penny first, then supplementary to 2943.50. If this is not through, the result will not match our calculations, because 2943.50 + 1326.996 = 4270.496, any wish round to 4270.

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Relation Topics: developer, finance, forms, personal, PIT, sales, software, trigger, tax table, taxes

For tax years 2014 and latter.

Examples

Delaware's Government