Code Section
Tit. 30 §1102, et seq.

Who is Required to File
Individuals, estates, and trusts with Delaware taxable income; Residents and nonresidents of Wilmington are subject to an additional tax of 1.25% on all wages, salaries, commissions, and net profit

Rate
First $2,000, no tax; Next $3,000, 2.2%; Next $5,000, 3.9%; Next $10,000, 4.8% Next $5,000, 5.2% Next $35,000, 5.55%; Over $60,000, 5.95%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes