Delaware income tax brackets for 2026
Delaware taxes wages at rates from 2.2% to 6.6%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up 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% |
Deductions, exemptions and credits
| Standard deduction | $3,250 single · $6,500 married |
|---|---|
| Personal credit | $110 single · $220 married |
| Dependent credit | $110 each |
- Delaware uses the same brackets for every filing status, from 0% on the first $2,000 to 6.6% above $60,000.
- Personal exemptions are $110 tax credits rather than deductions.
- Delaware Paid Leave contributions began in 2025 and benefits started in 2026; employers may pass up to half of the 0.8% cost to employees.
Delaware payroll deductions
Besides income tax, Delaware requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Delaware Paid Leave (employee share) | 0.4% | First $184,500 of wages |
- DE Paid Leave: Employers with 25 or more staff pay 0.8% and may deduct up to half, 0.4%, from employees. Smaller employers have lower or no rates.
Local income taxes in Delaware
Wilmington charges a 1.25% earned income tax on residents and on non-residents who work in the city. No other Delaware city taxes wages.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field to include it.
Example: $60,000 salary in Delaware
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Delaware income tax | -$102.04 | -$2,653.13 |
| DE Paid Leave | -$9.23 | -$240.00 |
| Take-home pay | $1,826.80 | $47,496.88 |
Delaware income tax is about $2,653.13 a year here, 4.42% of gross pay. All taxes together take 20.8% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Delaware at different salaries
Yearly take-home pay for a single filer in Delaware, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $94,046 a year (21.6% in taxes).
| Salary | Delaware tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,108 | $25,177 | $968.34 |
| $45,000 | $2,001 | $36,337 | $1,397.57 |
| $60,000 | $2,893 | $47,497 | $1,826.80 |
| $80,000 | $4,259 | $60,851 | $2,340.42 |
| $100,000 | $5,659 | $73,521 | $2,827.73 |
| $150,000 | $9,159 | $104,632 | $4,024.31 |
| $250,000 | $15,897 | $167,285 | $6,434.04 |
The Delaware tax column includes state payroll contributions as well as income tax.
How the Delaware paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Delaware tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, minus credits, then divided by the number of paychecks.
Delaware tax = Brackets(Wages − pre-tax deductions − standard deduction) − credits