Delaware has no state estate tax (repealed effective January 1, 2018) and no state inheritance tax (repealed 1999). No Delaware estate or inheritance tax returns are required regardless of estate size. Delaware is one of the most tax-favorable states for probate among the mid-Atlantic and Northeast states — especially compared to neighboring Maryland (estate tax on estates over $5M + 10% inheritance tax on non-exempt heirs) and Pennsylvania (inheritance tax 4.5%–15%).
Delaware state income tax returns are due April 30, not April 15 like federal and most state returns. File the deceased's final Delaware Form 200-01 (Resident Individual Income Tax) by April 30. File Delaware Form 400 (Fiduciary Income Tax Return) by April 30 if the estate earns income during administration. Out-of-state executors unfamiliar with Delaware often miss this deadline.
Delaware Small Estate Affidavit vs. Full Probate
| Feature | Small Estate Affidavit | Full Administration |
|---|---|---|
| Threshold | ≤ $30,000 personal property | Any value; real estate always here |
| Waiting period | 30 days from death | None to start |
| Court filing | None — affidavit to institution | Register of Wills |
| Real estate | ❌ Excluded | ✅ Included |
| Creditor period | Not applicable | 6 months from first publication |
| Statute | Del. Code tit. 12, § 2306 | Del. Code tit. 12 |
| Time to complete | 1–3 months | 9–15 months typical |
| Attorney required | Not required | Not required; helpful for complex estates |
Delaware's Small Estate Affidavit (Del. Code tit. 12, § 2306) is a true bank-level affidavit — the heir waits 30 days from death, then presents a notarized affidavit and certified death certificate directly to each bank, brokerage, or other asset holder. No Register of Wills filing is ever required. This is the same approach used in Virginia, West Virginia, and Pennsylvania — unlike Maryland, where even a small estate requires a Register of Wills petition.
Delaware Court Structure for Probate
Delaware probate is administered by the Register of Wills in each of Delaware's 3 counties. There is a Register of Wills office in each county seat:
| County | County Seat | Register of Wills Office |
|---|---|---|
| New Castle County | Wilmington | New Castle County Courthouse, Wilmington |
| Kent County | Dover | Kent County Courthouse, Dover |
| Sussex County | Georgetown | Sussex County Courthouse, Georgetown |
The Court of Chancery — Delaware's famous court of equity — has appellate jurisdiction over the Register of Wills and handles all contested estate and trust matters, fiduciary disputes, and will contests. The Court of Chancery is not the primary filing venue for probate — you always start at the Register of Wills.
Delaware Probate: 8-Phase Process
Determine Whether Probate Is Required
Not all assets require probate. Only assets titled solely in the deceased's name with no beneficiary designation pass through probate. If net personal property is $30,000 or less, consider the Small Estate Affidavit (Del. Code tit. 12, § 2306) — wait 30 days from death, then present the affidavit directly to each institution. Real estate in the deceased's name always requires full probate.
Gather Documents and Order Death Certificates
Order 8–10 certified death certificates from the Delaware Division of Public Health Vital Statistics (dhss.delaware.gov). Each financial institution, government agency, and the Register of Wills needs its own original. Locate the original will — the Register requires the original, not a copy.
Qualify with the Register of Wills
File the petition for probate with the Register of Wills in the county where the deceased was domiciled. Submit the original will and certified death certificate. Pay the filing fee. The Personal Representative takes an oath and receives Letters Testamentary (with will) or Letters of Administration (intestate). Request 8+ certified copies — each institution needs its own.
Estate EIN and Bank Account
Apply for a federal EIN for the estate at irs.gov (select "Estate" entity type) immediately after qualifying. Open a dedicated estate checking account. Never commingle personal and estate funds.
Publish Notice to Creditors — 6-Month Creditor Period
Publish a Notice to Creditors in a newspaper of general circulation in the county. Mail written notice to all known creditors. The 6-month creditor period runs from the date of first publication (Del. Code tit. 12, § 2102). No final distributions may be made before this period expires. Publish promptly after qualifying — delay in publication extends your total timeline.
File Inventory within 3 Months
File an Inventory of all estate assets with the Register of Wills within 3 months of appointment. List all probate assets with their fair market values as of the date of death. Send a copy to all interested persons. Obtain appraisals for real estate and high-value personal property.
Pay Debts and File Taxes
After the 6-month creditor period expires, evaluate all creditor claims and pay valid claims in priority order. Delaware has no estate tax and no inheritance tax — only income tax filings. File the deceased's final Delaware Form 200-01 (due April 30) and Delaware Form 400 (Fiduciary Income Tax, due April 30) if the estate earns income.
Delaware repealed its estate tax effective January 1, 2018. Delaware repealed its inheritance tax in 1999. No Delaware estate or inheritance tax returns are required for any Delaware estate. Only the federal estate tax (Form 706, if gross estate exceeds $13.61M in 2024) applies.
Distribute Assets, File Final Account, and Close
After all debts and taxes are paid, distribute the remaining assets to heirs per the will or intestacy. Obtain signed receipts from each distributee. Transfer real estate by deed recorded with the county Recorder of Deeds. Transfer vehicle titles through the Delaware Division of Motor Vehicles. File the final account with the Register of Wills and receive discharge, formally closing the estate.
Delaware Tax Obligations in Probate
| Tax | Applies? | Rate/Threshold | Form | Due Date |
|---|---|---|---|---|
| DE Estate Tax | ❌ No — repealed 2018 | N/A | None | N/A |
| DE Inheritance Tax | ❌ No — repealed 1999 | N/A | None | N/A |
| DE Income Tax (final) | ✅ Yes | 2.2%–6.6% | Form 200-01 | April 30 |
| DE Fiduciary Income Tax | ✅ If estate earns income | 2.2%–6.6% | Form 400 | April 30 |
| Federal Estate Tax | Only if gross estate > $13.61M | Up to 40% | Form 706 | 9 months after death |
| Federal Income Tax (final) | ✅ Yes | Progressive | Form 1040 | April 15 |
| Federal Fiduciary Income Tax | ✅ If estate earns > $600 | Progressive | Form 1041 | April 15 |
Delaware Will Requirements
A valid Delaware will (Del. Code tit. 12, § 202) requires: (1) testator must be at least 18 years old; (2) signed by the testator or by someone at the testator's direction and in the testator's presence; (3) witnessed by two credible witnesses who sign in the testator's presence. Delaware does not recognize holographic (handwritten, unwitnessed) wills. A will that fails these requirements is invalid in Delaware and the estate passes by intestacy.
Delaware Intestate Succession (Del. Code tit. 12, § 501 et seq.)
| Surviving Relatives | Distribution |
|---|---|
| Spouse only (no children, no parents) | Entire estate to spouse |
| Spouse + children who are all also spouse's children | First $50,000 + ½ remainder to spouse; balance to children equally |
| Spouse + children (some not spouse's children) | ½ to spouse; ½ to all children equally |
| Spouse + parent(s), no children | First $50,000 + ½ remainder to spouse; balance to parents |
| Children only (no spouse) | Entire estate to children equally (per stirpes) |
| Parents only | Entire estate to parents equally |
| Siblings only | Entire estate to siblings equally |
| No relatives within defined classes | Escheats to State of Delaware |
Delaware vs. Neighboring States: Probate Comparison
| Feature | Delaware | Maryland | Pennsylvania | New Jersey | Virginia |
|---|---|---|---|---|---|
| Small estate threshold | $30K personal property | $50K / $100K spouse | $50K | $20K | $50K personal property |
| Small estate — court filing? | No — affidavit to institution | Yes — Register of Wills | No — affidavit to institution | No — affidavit to institution | No — affidavit to institution |
| Creditor period | 6 months from publication | 6 months from publication | 1 year from letters | 9 months from appointment | 1 year from qualification |
| Estate tax? | No (repealed 2018) | Yes — $5M exemption | No | No | No |
| Inheritance tax? | No (repealed 1999) | Yes — 10% non-exempt | Yes — 4.5%–15% | Yes — Class D 16% | No |
| Income tax due date | April 30 | April 15 | April 15 | April 15 | May 1 |
| Typical duration | 9–15 months | 10–16 months | 12–18 months | 12–18 months | 18–24 months |
Frequently Asked Questions
Does Delaware have an estate tax?
No. Delaware repealed its state estate tax effective January 1, 2018. No Delaware estate tax return is required for any estate, regardless of size. Delaware also has no inheritance tax (repealed in 1999). Only the federal estate tax may apply if the gross estate exceeds $13.61 million (2024 exemption).
How does Delaware's small estate affidavit work?
Under Del. Code tit. 12, § 2306, if the net personal property estate does not exceed $30,000, an heir may collect the assets without any court filing. Wait 30 days from the date of death, then present a notarized affidavit and certified death certificate directly to each bank, brokerage, or institution. No Register of Wills filing is required. Real estate is excluded — property in the deceased's name alone always requires full probate in Delaware.
When is Delaware income tax due for an estate?
Delaware state income tax returns are due April 30 — not April 15 like federal returns and most other states. File the deceased's final Delaware Form 200-01 by April 30 of the year following the year of death. If the estate earns income during administration, file Delaware Form 400 (Fiduciary Income Tax Return) by April 30.
How long does Delaware probate take?
Delaware probate typically takes 9–15 months for a straightforward estate. The primary driver is the 6-month creditor period from first publication of the Notice to Creditors. Estates with real estate sales, disputes, or complex assets can take longer. The Small Estate Affidavit procedure (under $30K, no real estate) typically closes in 1–3 months.
What is the Court of Chancery's role in Delaware probate?
The Court of Chancery is a court of equity (no jury) that handles contested estate and trust matters, will contests, fiduciary disputes, and appeals from the Register of Wills. For routine uncontested probate, you only interact with the Register of Wills. If a will is contested or a creditor dispute arises, the matter moves to the Court of Chancery.
Ready to Start Delaware Probate?
Our Delaware Probate Guide walks you through every phase — from Register of Wills qualification through final account and discharge — with checklists, letter templates, and the April 30 tax deadline calendar.