Side-by-side tax comparison between Delaware (6.6% top rate) and Massachusetts (5% top rate).
| Salary | Delaware | Massachusetts | Difference | Winner |
|---|---|---|---|---|
| $50K | $39,073 | $40,423 | +$1,350 | Massachusetts |
| $75K | $56,465 | $58,490 | +$2,025 | Massachusetts |
| $100K | $72,440 | $75,140 | +$2,700 | Massachusetts |
| $150K | $103,771 | $107,821 | +$4,050 | Massachusetts |
| $200K | $136,203 | $141,603 | +$5,400 | Massachusetts |
Massachusetts offers higher take-home pay at every salary level. Massachusetts's 5% top rate is more favorable than Delaware's 6.6%. At $100K, the difference is $2,700/year — that’s $225/month.
However, cost of living matters. Delaware has a cost index of 102 while Massachusetts is at 118. After adjusting for cost of living, the gap narrows significantly.