Delaware paycheck taxes at a glance
| State income tax | 2.2% to 6.6% (7 brackets, 0% up to $2,000 single) |
|---|---|
| Standard deduction | $3,250 single, $6,500 joint |
| Personal credit (off the tax) | $110 single, $220 joint |
| Per dependent | $110 credit |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | Yes: 1 options in the calculator |
| State payroll deductions | DE Paid Leave 0.4% to $184,500 |
| Reciprocity | None |
| Figures | Tax year 2026 |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Delaware income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $2,000 | 0% |
| $2,000 to $5,000 | 2.2% |
| $5,000 to $10,000 | 3.9% |
| $10,000 to $20,000 | 4.8% |
| $20,000 to $25,000 | 5.2% |
| $25,000 to $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Worked examples
A $55,000 salary in Dover, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,115.38 | $55,000 |
| Federal income tax | − $170.00 | − $4,420 |
| Social Security and Medicare | − $161.83 | − $4,208 |
| Delaware income tax | − $91.37 | − $2,376 |
| DE Paid Leave | − $8.46 | − $220 |
| Take-home pay | $1,683.73 | $43,777 |
Single, paid every two weeks (26 paychecks). Delaware taxable income is $51,750 and the state tax is $2,376, an effective 4.319% of gross pay. After the $3,250 deduction, most of this income is taxed at 5.55%, and the $110 personal credit comes off the result. Paid Leave is shown at the 0.4% maximum.
A $90,000 analyst in Wilmington, single, 6% 401(k)
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $3,461.54 | $90,000 |
| 401(k) at 6% | − $207.69 | − $5,400 |
| Federal income tax | − $376.23 | − $9,782 |
| Social Security and Medicare | − $264.81 | − $6,885 |
| Delaware income tax | − $163.18 | − $4,243 |
| Local: Wilmington (resident, or working in the city) | − $43.27 | − $1,125 |
| DE Paid Leave | − $13.85 | − $360 |
| Take-home pay | $2,392.52 | $62,205 |
Single, paid every two weeks (26 paychecks). Delaware taxable income is $81,350 and the state tax is $4,243, an effective 4.714% of gross pay. The 401(k) lowers state taxable income, but Wilmington’s 1.25% applies to the full salary, and the top 6.6% state rate covers everything above $60,000 of taxable income.
Wilmington’s 1.25% city wage tax
The City of Wilmington charges an earned income tax of 1.25%. Residents pay it on all their wages wherever they work; non-residents pay it on pay for work done inside the city, so an employee who splits time between Wilmington and another office pays on the Wilmington share. The city taxes 401(k) deferrals when they are made, but excludes cafeteria-plan benefits. No other Delaware city or county taxes wages.
Delaware Paid Leave deductions
Delaware Paid Leave started collecting contributions on January 1, 2025, and benefits began on January 1, 2026. Employers with 25 or more workers owe 0.8% of wages, capped at the Social Security wage base, and may take up to half of it from employees. Employers with 10 to 24 workers only fund parental leave (0.32%). The calculator assumes the maximum 0.4% employee share; if your employer pays it all, your take-home pay is a little higher.
Top rate starts at $60,000
Delaware’s brackets have not changed since 2014 and are not indexed for inflation. Because the 6.6% rate starts at $60,000 of taxable income for every filing status, most full-time workers pay the top rate on part of their pay. Married couples may file a joint return or a “combined separate” return on the same form, where each spouse uses the brackets on their own income; for two earners that usually costs less than the joint figure shown here.
No reciprocity with neighbours
Delaware has no reciprocal agreements. Residents of Pennsylvania, Maryland or New Jersey who work in Delaware owe Delaware tax on those wages and claim a credit at home. Delaware residents working out of state pay that state’s tax first and take a credit on their Delaware return.
Delaware payroll deductions besides income tax
- Delaware Paid Leave (employee share): The 2026 Paid Leave contribution is 0.8% of wages up to the Social Security wage base ($184,500); employers may deduct up to half, 0.4%, from your pay.
Delaware vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Delaware | 2.2% to 6.6% (7 brackets, 0% up to $2,000 single) | $3,909 | $57,684 |
| Maryland | 2% to 6.5% (10 brackets) | $3,199 | $58,394 |
| Pennsylvania | Flat 3.07% | $2,355 | $59,238 |
| New Jersey | 1.4% to 10.75% (7 brackets) | $3,101 | $58,491 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.