Updated October 23, 2025
Capital Gains: 0% - 6.6%Income Tax: 0% - 6.6%Quick Facts: Delaware, United States Crypto Taxes
Capital Gains Tax
0% - 6.6%Income Tax Rate
0% - 6.6%Tax Summary
Delaware taxes cryptocurrency as property, following federal guidelines. State income tax applies to crypto gains and income. There is no state sales tax on crypto transactions.
Capital Gains Tax
0% - 6.6%• Crypto capital gains are classified as ordinary income in Delaware.
• State capital gains are taxed at progressive income tax rates from 0% to 6.6%.
• Exemptions include the first $2,000 of income taxed at 0%.
• Long-term and short-term gains are both taxed as ordinary income, with no preferential rates.
• State capital gains are taxed at progressive income tax rates from 0% to 6.6%.
• Exemptions include the first $2,000 of income taxed at 0%.
• Long-term and short-term gains are both taxed as ordinary income, with no preferential rates.
Income Tax
0% - 6.6%• Mining income is taxed as ordinary income upon receipt in Delaware.
• Staking rewards are taxed as ordinary income when earned.
• State income tax follows federal classification for crypto income.
• Deductions for mining expenses may apply if itemized.
• Staking rewards are taxed as ordinary income when earned.
• State income tax follows federal classification for crypto income.
• Deductions for mining expenses may apply if itemized.
Reporting Requirements
• Report all taxable crypto income and gains on state tax returns.
• Use Delaware Form 200-01 for residents or Form 200-02 for non-residents.
• Filing deadline is April 30 for most taxpayers.
• Use Delaware Form 200-01 for residents or Form 200-02 for non-residents.
• Filing deadline is April 30 for most taxpayers.
Special Notes
• Delaware conforms closely to IRS rules for crypto taxation.
• No specific crypto tax legislation; treated like other assets.
• Consult a tax professional for complex transactions like airdrops or forks.
• No specific crypto tax legislation; treated like other assets.
• Consult a tax professional for complex transactions like airdrops or forks.
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: Varies (0% - 4.9%)Income: Varies (0% - 4.9%)
California
CG: 1-13.3%Income: 1-13.3%
Colorado
CG: 4.4%Income: 4.4%
Connecticut
CG: 3-6.99%Income: 3-6.99%
Florida
CG: 0%Income: 0%
Georgia
CG: 1-5.75%Income: 1-5.75%
Hawaii
CG: 1.4% - 11%Income: 1.4% - 11%
Idaho
CG: 0-5.8%Income: 0-5.8%
Illinois
CG: 4.95%Income: 4.95%
Indiana
CG: 3.05% state + 0-3.38% countyIncome: 3.05% state + 0-3.38% county
Iowa
CG: Varies (4.40% - 6.00%)Income: Varies (4.40% - 6.00%)
Kansas
CG: 3.1-5.7%Income: 3.1-5.7%
Kentucky
CG: 4.5%Income: 4.5%
Louisiana
CG: 1.85% - 4.25%Income: 1.85% - 4.25%
Maine
CG: 5.8% - 7.15%Income: 5.8% - 7.15%
Maryland
CG: Varies (2% - 5.75% state + 1.75% - 3.2% local)Income: Varies (2% - 5.75% state + 1.75% - 3.2% local)
Massachusetts
CG: 5-12%Income: 5%
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35% - 9.85%Income: 5.35% - 9.85%
Mississippi
CG: 0-5%Income: 0-5%
Missouri
CG: 1.5-5.3%Income: 1.5-5.3%
Montana
CG: 1%-6.9%Income: 1%-6.9%
Nebraska
CG: 2.46% - 6.64%Income: 2.46% - 6.64%
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4% - 10.75%Income: 1.4% - 10.75%
Delaware Crypto Tax FAQ
Delaware taxes cryptocurrency as property, following federal guidelines. State income tax applies to crypto gains and income. There is no state sales tax on crypto transactions.
The state-level capital gains treatment in Delaware is currently listed as 0% - 6.6%.
• Report all taxable crypto income and gains on state tax returns.
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.