Side-by-side tax comparison between Delaware (6.6% top rate, graduated) and Maine (7.15% top rate, graduated). See which state lets you keep more at every salary level, and how cost of living changes the picture.
Delaware uses a graduated income tax (2.2-6.6%) while Maine has a graduated system (5.8-7.15%). On a $100K salary, Delaware takes $4,290 in state and local taxes compared to Maine’s $4,648 \u2014 a difference of $358.
Both states use graduated brackets, but Maine’s top rate of 7.15% is higher than Delaware’s 6.6%.
Delaware also has local income taxes (estimated at $0/year on $100K), which Maine does not. This widens the gap beyond just state rates.
Delaware wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Delaware | Maine | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,604 | $32,461 | −$143 | Delaware |
| $50K | $40,210 | $40,031 | −$179 | Delaware |
| $60K | $47,816 | $47,602 | −$215 | Delaware |
| $75K | $58,320 | $58,052 | −$268 | Delaware |
| $100K | $74,835 | $74,478 | −$358 | Delaware |
| $120K | $88,047 | $87,618 | −$429 | Delaware |
| $150K | $107,316 | $106,780 | −$536 | Delaware |
| $200K | $140,307 | $139,592 | −$715 | Delaware |
| $250K | $172,539 | $171,645 | −$894 | Delaware |
| $300K | $202,459 | $201,386 | −$1,073 | Delaware |
Take-home pay only tells part of the story. Delaware has a cost of living index of 102 while Maine is at 98 (national average = 100).
With similar costs of living (102 vs 98), the tax difference is the primary factor. What you see in raw take-home pay is essentially what you get in purchasing power: $73,368 in Delaware vs $75,997 in Maine.
For a single earner at $100K filing jointly, take-home becomes $80,420 in Delaware and $80,063 in Maine \u2014 a difference of $358. The gap remains similar regardless of filing status.
On paper, moving from Maine to Delaware would save $358/year on a $100K salary, or $1,788 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $358/year, the tax difference alone likely isn’t worth relocating for. Other factors — job market, lifestyle, family — should drive the decision. The tax savings are a nice bonus if you’re already considering the move for other reasons.