Delaware, United States
Taxes, residence and daily life for people moving to Delaware, United States: for a wealthy family, an expat employee and a remote worker. Researched .
Open Delaware in the interactive guide
At a glance
For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.
- Score for a wealthy family
- 64 / 100
- Can EU citizens live here?
- from €714,605 · EB-5 immigrant investor (targeted employment area or infrastructure)
- Can US citizens live here?
- yes, as citizens
- Other passports
- from €714,605 · EB-5 immigrant investor (targeted employment area or infrastructure)
- Tax on a €30M portfolio
- €347,517 a year
- Wealth tax
- none
- Children inherit
- taxed
- Living costs, family of five
- €324,221 a year
- EU member
- no
- Currency
- USD
Tax on investments, inheritance and wealth
Top combined rate 30.4% on long-term gains and 30.4% on qualified dividends (federal 23.8% + state). No state estate or inheritance tax, so transfers to children bear only the federal estate tax.
- US tax resident (citizen, green card holder or substantial presence): Worldwide taxation at federal level; state income and estate taxes come on top depending on the state of residence.
- Irrevocable GST-exempt dynasty trust taxed as a grantor trust: The parents each give up to their USD 15 million gift/estate exclusion (USD 30 million for a couple) to an irrevocable trust for the children and later generations, allocating the equal GST exemption so the trust is never subject to estate or generation-skipping tax. The trust is drafted as a grantor trust (e.g. a power to swap assets), so the parents keep paying the income tax on its gains and dividends at their own rates; those payments shrink their taxable estate without counting as further gifts. Assets in the trust and all their later growth pass outside the parents' taxable estates. Federal layer only; state income and estate taxes are not reflected in this regime.
Income tax for employees and remote workers
US federal income tax only: 10% to 37% (2026 single brackets; standard deduction USD 16,100, modelled as the personal allowance). Austin, Texas adds no personal income tax: Texas has no state income tax and no local income tax was found for Austin. About 22% federal marginal rate at the 150,000 level. Employees pay 6.2% social security up to USD 184,500 plus 1.45% Medicare (plus 0.9% Additional Medicare Tax on wages above USD 200,000, not modelled); the self-employed pay 15.3% (12.4% + 2.9%) on 92.35% of net earnings. Other states vary widely: nine have no wage income tax (for example Texas and Florida).
How to get residence
US citizens need no permit. EU and other nationals can get a green card through EB-5 (USD 1,050,000, or USD 800,000 in a targeted employment area, 10 jobs) or live on a renewable E-2 treaty-investor visa if their country is on the treaty list. The Trump Gold Card (USD 1 million gift) is created by executive order and the USCIS form is posted, but filing is not open, so it is recorded as announced.
| Route | Kind | Who | Status | In short |
|---|---|---|---|---|
| US citizenship (no permit needed) | Other | US citizens | open | US citizens simply live in the United States; no visa, permit or investment is needed. |
| EB-5 immigrant investor (outside a targeted employment area) | Investor residence | EU citizens, other passports | open | A green card for investing USD 1,050,000 in a new commercial enterprise that creates at least 10 full-time US jobs. Residence is conditional for two years first. |
| EB-5 immigrant investor (targeted employment area or infrastructure) | Investor residence | EU citizens, other passports | open | The same EB-5 green card at a reduced investment of USD 800,000 when the project is in a rural area or an area of high unemployment, or is an infrastructure project. |
| E-2 treaty investor visa | Investor residence | EU citizens, other passports (some nationalities) | open | A renewable non-immigrant visa for nationals of a treaty country who invest a substantial amount in a real US business that they direct. It does not lead to a green card. |
| Trump Gold Card (USD 1 million gift) | Investor residence | EU citizens, other passports | announced | A proposed fast route to a green card (EB-1 or EB-2) in return for a USD 1 million gift to the US government. Created by executive order, not by law; USCIS has posted the form but filing is not open to the public. |
| Employer-sponsored work visas and green cards (H-1B, L-1, O-1, EB-2/EB-3) | Work | EU citizens, other passports | open | Ordinary employment route: an employer sponsors a temporary work visa or a green card. Quotas and backlogs apply; there is no points-based or self-sponsored route for most people. |
Citizenship: Five years as a lawful permanent resident (three if married to a US citizen), continuous residence and physical presence, English and civics tests (2025 test of 128 questions for N-400 filed from 20 October 2025).
Inheritance law and trusts
Federal law does not regulate inheritance; each state does. Almost every state lets you disinherit children, though a surviving spouse usually has a statutory elective share. Louisiana is the exception: it has forced heirship for children under 24 or disabled (Civil Code art. 1493). Trusts are widely available, the Hague Trusts Convention is signed but not in force, and family foundations exist mainly as US charities.
Daily life, scored out of 100
From public indicators (World Bank, UNDP, Transparency International and others); higher is better.
| Measure | Score |
|---|---|
| Safety and personal security | 44 |
| Political and institutional stability | 61 |
| Corruption and government integrity | 65 |
| Legal system and property rights | 65 |
| Healthcare quality and access | 79 |
| Education quality | 63 |
| Human development and quality of life | 88 |
| Infrastructure and connectivity | 88 |
| Cost of living and housing | 52 |
| Business opportunities and economy | 82 |
| Cultural fit and lifestyle | 75 |
Residence and succession sources
- The Naturalization Interview and Test — USCIS
- About the EB-5 Visa Classification — USCIS
- E-2 Treaty Investors — USCIS
- E-2 Treaty Countries List 2026 — NNU Immigration
- Form I-140G, Immigrant Petition for the Gold Card Program — USCIS
- Trump Gold Card — trumpcard.gov (US Government)
- HCCH status table: Convention on the Law Applicable to Trusts and on their Recognition (1985) — HCCH
- Louisiana Civil Code (forced heirship, art. 1493) — Louisiana Legislature