Delaware probate is administered through the Register of Wills — an elected official in each of Delaware's three counties. Delaware raised its estate tax threshold to match the federal exemption, effectively eliminating the state estate tax for most residents. The process is generally considered accessible, with the Register of Wills office providing hands-on guidance to executors.
How Probate Works in Delaware
Delaware probate begins at the Register of Wills office in the county where the deceased was domiciled. Delaware has three counties — New Castle, Kent, and Sussex — each with its own Register of Wills. The executor qualifies before the Register, receives Letters Testamentary, and proceeds to administer the estate.
Delaware requires an inventory filed with the Register and a final accounting before the estate can be closed. The Register of Wills reviews the accounting and must approve it before distribution. The 8-month creditor period is among the longer ones in the Mid-Atlantic, which extends the overall timeline.
Small Estate Shortcuts in Delaware
When the gross probate estate is $30,000 or less, Delaware allows a small estate procedure through the Register of Wills. The process is simpler and faster than full administration but still involves filing with the Register. Real property generally requires full probate regardless of value.
Delaware Estate Tax
Delaware's estate tax threshold was raised to match the federal exemption — approximately $13.61 million per individual as of 2026. This effectively eliminates the state estate tax for the vast majority of Delaware residents. Delaware also has no inheritance tax.
How Long Does Probate Take in Delaware?
Delaware probate typically takes 9 to 15 months. The 8-month creditor period and the required final accounting drive the timeline. New Castle County (Wilmington) handles the highest volume; Kent and Sussex County Register offices tend to move faster.
Executor Compensation
Delaware sets executor compensation by statute: 2.5% of the estate's personal property received, plus 2.5% of disbursements. Additional compensation may be available for managing real estate. The Register of Wills reviews compensation as part of the final accounting.