Delaware PTET 2026: deadline, rate, who can elect
Delaware (DE), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
The Division of Revenue home page does not describe an elective pass-through entity tax.
Who can elect
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
How the election is made
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
Election deadline
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
Rate
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
Owner relief
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
Estimates
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
Sunset or repeal
Not applicable.
The Division of Revenue home page does not describe an elective pass-through entity tax.
Still open in the source review
- The Division home page does not describe an elective pass-through entity tax. That is not a statute saying none exists.
Sources for this year
Bonus-depreciation conformity is on its own page.