Side-by-side tax comparison between Delaware (6.6% top rate, graduated) and Massachusetts (5% top rate, flat). 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 Massachusetts has a flat system (5% flat + 4% surtax >$1M). On a $100K salary, Delaware takes $4,290 in state and local taxes compared to Massachusetts’s $5,000 \u2014 a difference of $710.
Because Delaware has graduated brackets while Massachusetts is flat, the gap between them changes at different income levels. Delaware’s rates increase with income, so high earners feel the difference more acutely.
Delaware also has local income taxes (estimated at $0/year on $100K), which Massachusetts 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 | Massachusetts | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,604 | $32,320 | −$284 | Delaware |
| $50K | $40,210 | $39,855 | −$355 | Delaware |
| $60K | $47,816 | $47,390 | −$426 | Delaware |
| $75K | $58,320 | $57,788 | −$533 | Delaware |
| $100K | $74,835 | $74,125 | −$710 | Delaware |
| $120K | $88,047 | $87,195 | −$852 | Delaware |
| $150K | $107,316 | $106,251 | −$1,065 | Delaware |
| $200K | $140,307 | $138,887 | −$1,420 | Delaware |
| $250K | $172,539 | $170,764 | −$1,775 | Delaware |
| $300K | $202,459 | $200,329 | −$2,130 | Delaware |
Take-home pay only tells part of the story. Delaware has a cost of living index of 102 while Massachusetts is at 118 (national average = 100).
This is a substantial difference. After adjusting for cost of living, $100K in Delaware has purchasing power of $73,368 compared to $62,818 in Massachusetts. Delaware wins on both raw take-home and cost-adjusted purchasing power, making it the clear winner for a $100K earner.
For a single earner at $100K filing jointly, take-home becomes $80,420 in Delaware and $79,710 in Massachusetts \u2014 a difference of $710. The gap remains similar regardless of filing status.
On paper, moving from Massachusetts to Delaware would save $710/year on a $100K salary, or $3,550 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $710/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.