1031 Exchange Delaware


Capital Gains Rates

State Rate
Local Rate
Combined Rate

Additional State Capital Gains Tax Information for Delaware

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

Additional State Income Tax Information for Delaware

Delaware allows some or all of federal income tax paid to be deducted from state taxable income. Delaware allows for a Tax Credit instead of a deduction for taxes paid in other states. In addition to the personal income tax rates, Delaware imposes a tax on lump-sum distributions.

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Investor's Guidebook to Fractional 1031 Replacement Properties

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Source: CCH Smart Charts™ for Federal, State Income Tax Treatment. Data as of June 2018

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