Updated May 10, 2026
Capital Gains: 2.2%-6.6%Income Tax: 2.2%-6.6%Tax Summary
Delaware treats cryptocurrency as property following federal IRS guidelines. Capital gains and income from crypto are taxed as ordinary income at state rates of 2.2% to 6.6%. No state sales tax applies to crypto transactions.
Quick facts for Delaware, United States
Capital Gains Tax
2.2%-6.6%Income Tax Rate
2.2%-6.6%Capital Gains Tax
2.2%-6.6%• Crypto capital gains are classified as ordinary income in Delaware, following federal rules.
• No state-level distinction between short-term and long-term gains; all taxed at ordinary income rates.
• No specific exemptions or thresholds for capital gains in Delaware.
• Gains reported via federal AGI adjustments on state return.
• No state-level distinction between short-term and long-term gains; all taxed at ordinary income rates.
• No specific exemptions or thresholds for capital gains in Delaware.
• Gains reported via federal AGI adjustments on state return.
Income Tax
2.2%-6.6%• Mining income taxed as ordinary income at fair market value when received.
• Staking rewards taxed as ordinary income upon receipt.
• Follows federal income recognition rules.
• Included in Delaware taxable income based on federal AGI.
• Staking rewards taxed as ordinary income upon receipt.
• Follows federal income recognition rules.
• Included in Delaware taxable income based on federal AGI.
Reporting Requirements
• Report all crypto income/gains on federal returns; Delaware starts from federal AGI.
• File Delaware Form 200-01 (Resident Long Form) or equivalent if DE resident with tax liability.
• Annual filing deadline: April 30.
• No crypto-specific state forms required.
• File Delaware Form 200-01 (Resident Long Form) or equivalent if DE resident with tax liability.
• Annual filing deadline: April 30.
• No crypto-specific state forms required.
Special Notes
• Delaware has no state sales or gross receipts tax on crypto for individuals.
• No local income taxes imposed.
• 2026 proposals regulate stablecoin issuers but do not alter taxation.
• Rates unchanged for 2026: graduated up to 6.6% over $60,000.
• No local income taxes imposed.
• 2026 proposals regulate stablecoin issuers but do not alter taxation.
• Rates unchanged for 2026: graduated up to 6.6% over $60,000.
Other US States
Compare state-level crypto tax differences across the United States.
Alabama
CG: 2-5%Income: 2-5%
Alaska
CG: 0%Income: 0%
Arizona
CG: 2.5%Income: 2.5%
Arkansas
CG: 0-3.7% (50% deduction on long-term gains)Income: 0-3.7%
California
CG: 1%-13.3%Income: 1%-13.3%
Colorado
CG: 4.4% (flat rate)Income: 4.4% (flat rate)
Connecticut
CG: 2-6.99%Income: 2-6.99%
District of Columbia
CG: 4-10.75% (taxed as ordinary income)Income: 4-10.75%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19%Income: 5.19%
Hawaii
CG: Varies: short-term 1.4-11%, net long-term up to 7.25%Income: 1.4-11%
Idaho
CG: 0-5.3%Income: 0-5.3%
Illinois
CG: 4.95% (flat rate)Income: 4.95% (flat rate)
Indiana
CG: 2.95% state + 0.5%-3% local county (varies)Income: 2.95% state + 0.5%-3% local county (varies)
Iowa
CG: 3.8%Income: 3.8%
Kansas
CG: 5.2%-5.58%Income: 5.2%-5.58%
Kentucky
CG: 3.5%Income: 3.5%
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-9.15% (taxed as ordinary income)Income: 5.8%-9.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.2% local; +2% surtax on net gains if FAGI >$350,000Income: 2%-6.5% state + 2.25%-3.2% local (varies by county)
Massachusetts
CG: 5% (LTCG), 8.5% (STCG) + 4% surtax >$1,083,150Income: 5% + 4% surtax >$1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85% (+1% NIIT on net investment income > $1M)Income: 5.35%-9.85%
Mississippi
CG: 0% on first $10,000; 4.4% thereafterIncome: 0% on first $10,000; 4.4% thereafter
Missouri
CG: 0%Income: 2%-4.7%
Montana
CG: Long-term: 3.0%-4.1%; Short-term: 4.7%-5.65%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-4.55% (taxed as ordinary income)Income: 2.46%-4.55%
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9%Income: 1.5% - 5.9%
New York
CG: 4-10.9% (state) + 3.078-3.876% (NYC)Income: 4-10.9% (state) + 3.078-3.876% (NYC)
North Carolina
CG: 3.99% (taxed as ordinary income)Income: 3.99%
North Dakota
CG: Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusionIncome: 0%-2.5%
Ohio
CG: 2.75% (flat on income > $26,050)Income: 2.75% (flat on income > $26,050)
Oklahoma
CG: 0%-4.5%Income: 0%-4.5%
Oregon
CG: 4.75%-9.9%Income: 4.75%-9.9%
Pennsylvania
CG: 3.07% (flat rate)Income: 3.07% (flat rate)
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 1.99%-5.21% (44% deduction for net long-term capital gains)Income: 1.99%-5.21%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5%Income: 4.5%
Vermont
CG: 3.35%-8.75%Income: 3.35%-8.75%
Virginia
CG: 2-5.75%Income: 2-5.75%
Washington
CG: 7% on long-term gains exceeding $278,000 (2025 threshold, inflation-adjusted)Income: 0% (no state income tax)
West Virginia
CG: 2.11% - 4.58% (taxed as ordinary income)Income: 2.11% - 4.58%
Wisconsin
CG: 3.5%-7.65% (30% subtraction for long-term)Income: 3.5%-7.65%
Wyoming
CG: 0%Income: 0%
Delaware Crypto Tax FAQ
Is cryptocurrency taxed in Delaware?
Delaware treats cryptocurrency as property following federal IRS guidelines. Capital gains and income from crypto are taxed as ordinary income at state rates of 2.2% to 6.6%. No state sales tax applies to crypto transactions.
What is the crypto capital gains tax rate in Delaware?
The state-level capital gains treatment in Delaware is currently listed as 2.2%-6.6%.
How do I report crypto taxes in Delaware?
• Report all crypto income/gains on federal returns; Delaware starts from federal AGI.
Compare With Other Countries
Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.