Delaware tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 0% – 6.6% |
| Standard deduction | Single $3,250 · Married filing jointly $6,500 · Head of household $3,250 · Married filing separately $3,250 |
| Personal exemption | Single $110 · Married filing jointly $220 · Head of household $110 · Married filing separately $110 · per dependent $110 — a credit subtracted from tax |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | Delaware Paid Leave (employee share – if required by employer) |
| Local income taxes | Yes — 1 in our data |
Delaware income tax brackets 2026
Rates apply to Delaware taxable income, after the deductions above.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $2,000 | 0% |
| $2,000 | $5,000 | 2.2% |
| $5,000 | $10,000 | 3.9% |
| $10,000 | $20,000 | 4.8% |
| $20,000 | $25,000 | 5.2% |
| $25,000 | $60,000 | 5.55% |
| $60,000 | and up | 6.6% |
Delaware employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Delaware Paid Leave (employee share – if required by employer) Total program rate 0.8% of FICA-based wages for 2025–2026. Employer is legally responsible for 100% of contributions, but may require employees to pay up to 50% (maximum employee share 0.4%). Employee contribution is at employer election; some employees may pay $0. Employer registration and payroll deductions began Jan 1, 2025; claims became available Jan 1, 2026. No explicit wage cap stated; applies to FICA-defined wages. | 0.4% | No cap | — |
Local income taxes in Delaware
Wilmington imposes an earned income tax at 1.25% on salaries, wages, commissions, and other compensation earned by city residents (regardless of work location) and by nonresidents for work performed within Wilmington. Net profits from business activities are also subject to the same rate. Basis: wages; applies to residents and nonresidents working in Wilmington.
| Jurisdiction | Resident rate | Nonresident rate |
|---|---|---|
| Wilmington | 1.25% | 1.25% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions and no local tax.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Delaware income tax | $113.42 | $2,949 |
| Delaware Paid Leave (employee share – if required by employer) | $10.00 | $260 |
| Take-home pay | $1,969.17 | $51,199 |
Effective tax rate 21.2%; tax on the next dollar earned 26.7%. Delaware taxable income is $61,750, and an exemption credit of $110 is subtracted from the tax. Adding Wilmington local tax would cost $813 a year.
Second example: $120,000, married filing jointly, two children
Take-home $98,666 a year ($3,794.83 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Delaware income tax $6,035, state payroll taxes $480.
How the Delaware estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Delaware standard deduction for your filing status. Personal exemptions are a credit taken off the tax at the end (dependents = the number of children you enter).
- Apply the brackets.
- Add Delaware Paid Leave (employee share – if required by employer) on wages after Section 125 deductions, up to its wage base or annual cap.
- If you pick a locality, add local tax on wages.
- Divide the annual total by your number of paychecks.
What this Delaware calculator does not model
- Additional $2,500 standard deduction for age 65+ or blind; extra $110 personal credit for each person age 60+
- Delaware Earned Income Tax Credit (20% non-refundable or 4.5% refundable)
- Pension/retirement exclusion for residents 60+ ($12,500) and military pension exclusion
- Spouses may file separately on the same return (each uses the rate schedule) — the estimate taxes joint income on one schedule
- Wilmington city wage tax (see local data)
Data notes
- Rates (0% to $2,000; 2.2%; 3.9%; 4.8%; 5.2%; 5.55%; 6.6% over $60,000) are set by 30 Del. C. § 1102(a)(14) and apply to all filing statuses in 2026. Proposed changes in HB 13 / HS 1 / HS 2 (new 6.75%–6.95% brackets for 2026) were NOT enacted (HS 2 remains in committee).
- Standard deduction $3,250 (single, HOH, MFS) and $6,500 married filing jointly — statutory, not indexed (30 Del. C. § 1108).
- Personal credit is a non-refundable CREDIT of $110 per exemption (30 Del. C. § 1110) — statutory, not indexed; the previous note calling it a carried-forward 2025 value was wrong.
Sources
- State income tax: Delaware Code Title 30 § 1102(a)(14) – rate schedule for tax years beginning after Dec 31, 2013 (still current) (read 2026-10-07)
- State income tax: Delaware Code Title 30 §§ 1108 (standard deduction $3,250 / $6,500 joint) and 1110 ($110 personal credit per exemption) (read 2026-10-07)
- State income tax: Delaware General Assembly – HS 2 for HB 13 (proposed 2026 brackets; still in House Revenue & Finance Committee, not enacted) (read 2026-10-07)
- Delaware Paid Leave (employee share – if required by employer): Delaware Paid Leave employer information and resources – DDOL (read 2026-10-07)
- Local income tax: Earned Income Tax Regulations – City of Wilmington, DE (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Maryland, New Jersey, Pennsylvania
States with a similar tax setup: Virginia, New York, Minnesota, Connecticut, District of Columbia, Kansas
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.