How Delaware taxes your paycheck
Delaware taxes the first $2,000 of taxable income at 0% and the rest at 2.2% to 6.6%, using the same brackets for every filing status; the schedule has been unchanged since 2014 and is confirmed for 2026 by the 2026 PIT-EST instructions. The standard deduction is $3,250 (single, head of household, married filing separately) or $6,500 (joint), and each filer receives a $110 personal credit. Married couples can file combined separate returns so each spouse's income runs through the brackets separately.
2026 Delaware income tax brackets
| Taxable income (single) | 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% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $3,250 | $6,500 | $3,250 |
| Personal exemption | $0 | $0 | $0 |
| Personal credit | $110 | $220 | $110 |
Delaware payroll programs
These employee contributions come out of each paycheck in addition to income tax.
| Program | Employee rate | Wage cap |
|---|---|---|
| Delaware Paid Leave (employee share) (Employers with 25+ employees owe 0.8% for 2025-2026 (0.40% medical + 0.08% family caregiving + 0.32% parental) and may deduct up to 50% (0.4%) from employees; employers with 10-24 employees cover parental leave only (0.32%, up to 0.16% from employees). Wages are FICA wages earned in Delaware, capped at the Social Security wage base ($184,500 in 2026).) | 0.4% | $184,500 |
Local income taxes
The City of Wilmington levies an earned income (wage) tax on its residents and on nonresidents who work in the city; no other Delaware locality taxes wages. Pick your city in the calculator to include it.
| City or area | Resident rate | Applies to |
|---|---|---|
| Wilmington (City Wage (Earned Income) Tax of 1.25%, in effect since July 1, 1978. It applies to residents wherever they work and to nonresidents for work done in the city.) | 1.25% | Wages |
Sources: City of Wilmington, Earned Income Tax Regulations (rev. 5/25/2023), Section 201, City of Wilmington, City Wage and Net Profits Taxes.
Take-home pay in Delaware at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | Delaware taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $1,108 | $25,177 | $968 |
| $40,000 | $2,620 | $3,060 | $1,703 | $32,617 | $1,254 |
| $50,000 | $3,820 | $3,825 | $2,298 | $40,057 | $1,541 |
| $60,000 | $5,020 | $4,590 | $2,893 | $47,497 | $1,827 |
| $75,000 | $7,670 | $5,738 | $3,909 | $57,684 | $2,219 |
| $100,000 | $13,170 | $7,650 | $5,659 | $73,521 | $2,828 |
| $150,000 | $24,734 | $11,475 | $9,159 | $104,632 | $4,024 |
How Delaware compares
At a $60,000 salary, Delaware ranks #45 of 51 for take-home pay. The table below shows the states closest in take-home pay.
Minimum wage in Delaware
The Delaware minimum wage is $15.00 an hour as of January 1, 2025. A full-time minimum wage job pays $31,200 a year before taxes and about $26,070 after taxes. See the full Delaware minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
Ignores combined separate filing for married couples (often lower tax than the joint calculation), the $2,500 additional standard deduction for age 65+ or blind, $110 credits for dependents and filers 60+, itemized deductions and the Delaware EITC. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does Delaware have a state income tax?
Yes. Delaware taxes wages at graduated rates from 0% to 6.6% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in Delaware?
A single filer earning $60,000 in Delaware keeps about $47,497 a year, or $3,958 a month, in 2026. That ranks 45 of 51 for take-home pay at that salary.
Does Delaware have local income taxes?
The City of Wilmington levies an earned income (wage) tax on its residents and on nonresidents who work in the city; no other Delaware locality taxes wages.
What is the minimum wage in Delaware?
The minimum wage in Delaware is $15.00 an hour as of January 1, 2025. Full time, that is $31,200 a year before taxes and about $26,070 after taxes for a single filer.
Sources
- Delaware Division of Revenue, 2026 Declaration of Estimated Income Tax (PIT-EST) instructions, Revised 11/10/25
- Delaware Code Title 30, Chapter 11, Subchapter I (Section 1102 rates)
- Delaware Division of Revenue, 2025 PIT-RES instructions (standard deduction by filing status, $110 personal credits)
- Delaware Code Title 19, Chapter 37 (Paid Family and Medical Leave contribution rates)
- Delaware Department of Labor, Employers and TPAs Guide to Delaware Paid Leave
- IRS Rev. Proc. 2025-32 (2026 federal tax tables)