Quick answer
Delaware paycheck basics
Delaware taxes wages at graduated rates from 2.2% to 6.6%, with the top rate starting at $60,000 of taxable income, and it has not changed those rates since 2014. Its standard deduction is small, $3,250 for a single filer, but each personal exemption is worth a $110 credit against the tax. Two newer deductions can also show up on a Delaware paycheck: the Delaware Paid Leave contribution, which started in 2025, and the Wilmington city wage tax for people who live or work in the city.
This calculator uses the Division of Revenue's approved annualized withholding method. Choose your filing status and the allowances you claim for Delaware, and it figures state income tax, Paid Leave and any Wilmington tax, alongside federal income tax, Social Security and Medicare, to show your take-home pay.
How Delaware taxes your paycheck
Delaware employers may use the wage-bracket tables or the approved annualized method, which this calculator follows. Your pay for the period is annualized and the standard deduction is subtracted: $3,250 if you are single or married filing separately, $6,500 if married filing jointly. The tax on the rest comes from the computation table: nothing on the first $2,000, then 2.2% to $5,000, 3.9% to $10,000, 4.8% to $20,000, 5.2% to $25,000, 5.55% to $60,000 and 6.6% above $60,000. A credit of $110 for each personal exemption you claim is subtracted, and the annual tax is divided by the number of paychecks. Delaware relies on your federal W-4 for allowances, but you can claim a different number for Delaware purposes. There is no flat Delaware rate for bonuses, so a bonus is added to that paycheck. Traditional 401(k) contributions and pretax health benefits reduce Delaware wages as they do federal wages.
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0.00% |
| $2,000 – $5,000 | 2.20% |
| $5,000 – $10,000 | 3.90% |
| $10,000 – $20,000 | 4.80% |
| $20,000 – $25,000 | 5.20% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.60% |
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0.00% |
| $2,000 – $5,000 | 2.20% |
| $5,000 – $10,000 | 3.90% |
| $10,000 – $20,000 | 4.80% |
| $20,000 – $25,000 | 5.20% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.60% |
Delaware local income taxes
The City of Wilmington charges a 1.25% earned income tax, known as the city wage tax, on residents wherever they work and on nonresidents for work done in the city. Unlike the state tax, it does not exclude 401(k) or other deferred compensation, which is taxed when it is deferred, but it does exclude cafeteria-plan (Section 125) benefits. No other Delaware city or county taxes wages.
| Jurisdiction | Rate | Applies to | Source |
|---|---|---|---|
| Wilmington city wage tax | 1.250% | Residents and workers | Source |
Delaware state payroll programs
Delaware Paid Leave contributions began January 1, 2025. For 2025 and 2026 the total is 0.8% of wages up to the Social Security wage base (0.4% medical, 0.08% family caregiving, 0.32% parental), and an employer may deduct no more than half from employees, 0.4%. Employers with 10 to 24 employees owe only the 0.32% parental share, and many employers pay the whole cost, so your deduction may be smaller than the 0.4% shown.
| Program | Employee rate | Wage base | Source |
|---|---|---|---|
| Delaware Paid Leave | 0.4% | Up to $184,500/year | Source |
Worked example
A $60,000 salary in Delaware, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Delaware
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Delaware income tax: −$106.27
- Delaware Paid Leave: −$9.23
Net pay per paycheck: $1,822.57
Computed with Delaware's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Delaware
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,250.27 | $32,507.02 | $1,321.04 | $34,347.04 |
| $60,000 | $1,822.57 | $47,386.82 | $1,906.42 | $49,566.92 |
| $80,000 | $2,336.18 | $60,740.68 | $2,471.95 | $64,270.70 |
| $100,000 | $2,823.50 | $73,411.00 | $3,036.19 | $78,940.94 |
| $150,000 | $4,020.08 | $104,522.08 | $4,381.39 | $113,916.14 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your W-4 (Delaware allowances). The calculator only shows the fields Delaware actually asks for.
- Pick your local tax jurisdiction, if one applies to where you live or work.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Delaware income tax − state payroll programs − local tax − post-tax deductions.
Delaware vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Delaware compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Delaware (annual) |
|---|---|---|---|
| Delaware | $2,214.36 | $57,573.36 | — |
| Maryland | $2,238.13 | $58,191.38 | +$618.02 |
| Pennsylvania | $2,278.36 | $59,237.36 | +$1,664.00 |
| New Jersey | $2,231.43 | $58,017.18 | +$443.82 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Delaware income tax rates for 2026?+
No tax on the first $2,000 of taxable income, then 2.2% up to $5,000, 3.9% to $10,000, 4.8% to $20,000, 5.2% to $25,000, 5.55% to $60,000 and 6.6% above $60,000. The same brackets apply to every filing status.
How is Delaware withholding calculated?+
Annualize your pay, subtract the $3,250 standard deduction ($6,500 if married filing jointly), apply the tax table, subtract $110 for each personal exemption and divide by the number of paychecks. The Division of Revenue's example, a single employee earning $25,000 a year with one allowance, works out to $722 a year, or $27.77 biweekly.
How much Delaware tax is withheld on a $60,000 salary?+
For a single employee paid biweekly with one exemption, $59,999.94 less $3,250 is $56,749.94. The tax is $1,001 plus 5.55% of the amount over $25,000, $2,763.12, less the $110 credit: $2,653.12 a year, or about $102.04 per paycheck.
Does Delaware have its own W-4?+
No. Delaware employers use the federal Form W-4. If your Delaware allowances should differ, for example because your itemized deductions are much higher than the $3,250 Delaware standard deduction, you can note a separate number on the W-4 for State of Delaware purposes.
What is Delaware Paid Leave?+
Delaware's paid family and medical leave program. Contributions started in 2025 at 0.8% of wages up to the Social Security wage base, and employers may pass up to half, 0.4%, to employees. Benefits for parental, medical and family caregiving leave began in 2026.
Who pays the Wilmington city wage tax?+
Everyone who lives in Wilmington, on all their earned income, and everyone who works in Wilmington, on the wages earned there. The rate is 1.25% and employers in the city withhold it.
Does Delaware tax 401(k) contributions?+
Not for state income tax: traditional 401(k), 403(b) and 457 contributions reduce Delaware wages. The Wilmington wage tax is different; it taxes deferred compensation when it is deferred.
How are bonuses taxed in Delaware?+
Delaware does not publish a flat supplemental rate, so a bonus is added to your regular pay for the period and withheld through the same method. Federal withholding on a bonus is usually the flat 22% supplemental rate.
What is the minimum wage in Delaware?+
$15.00 an hour since January 1, 2025.
Sources
- Delaware Division of Revenue — Employer's Guide (Withholding Regulations and Employer's Duties)
- Delaware Code, Title 19, Chapter 37 — Paid Family and Medical Leave
- Delaware Department of Labor — Paid Leave program overview FAQs
- City of Wilmington — City Wage & Net Profits Taxes
- City of Wilmington — Earned Income Tax Regulations
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet