How Delaware taxes your paycheck
This page estimates the Delaware income tax and Paid Leave contribution taken from your pay in 2026. Delaware's rates run from 0% to 6.6%.
The first $2,000 of taxable income is tax-free, and 6.6% applies above $60,000. Every filing status uses the same brackets. Before the rates, you subtract a standard deduction of $3,250, or $6,500 for married couples filing jointly. Then each person on your return takes $110 off the tax.
Delaware Paid Leave began in 2025, and your employer may take up to 0.4% of your wages for it. For example, a single person earning $80,000 owes $3,939 in state tax and up to $320 for Paid Leave.
Delaware tax rates and rules for 2026
Delaware has graduated rates from 2.2% to 6.6%.
| 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% |
- Starts from
- Wages after pre-tax deductions
- 401(k) contributions
- Lower your state taxable wages
- Standard deduction
- $3,250 single, $6,500 married filing jointly, $3,250 married filing separately, $3,250 head of household
- Personal credit
- $110 per filer ($220 for a joint return); plus $110 per dependent
- Delaware Paid Leave (employee share, up to)
- 0.4% of wages up to $184,500
Local taxes
The city of Wilmington charges its own earned income tax on people who live or work there.
This calculator covers the state tax only, so add any local tax on top.
What this estimate leaves out
- Uses the 2025 standard deduction and credit amounts, which are set in Delaware law. The 2026 forms weren't published when checked.
- The Paid Leave figure assumes your employer passes on the full half it is allowed. Smaller employers that only have to offer parental leave pay 0.32%, so the most they can take is 0.16%.
- Married couples can often pay less by filing separately on the same return (filing status 4). This estimate uses the joint figure.
- Delaware's return uses a tax table below $60,000 of taxable income, so your return may differ from this exact calculation by a few dollars.
- The extra standard deduction for age 65 or blindness, the pension exclusion and other credits are left out. Wilmington's city wage tax isn't included.
Frequently asked questions
What is the Delaware Paid Leave deduction?
Delaware Paid Leave costs 0.8% of wages at larger employers. Your employer can take up to half, or 0.4%, from your pay, on wages up to $184,500 in 2026.
What are the Delaware income tax rates for 2026?
Delaware taxes the first $2,000 at 0%, then 2.2%, 3.9%, 4.8%, 5.2% and 5.55%. Taxable income over $60,000 pays 6.6%. The brackets are the same for every filing status.
Is there local income tax in Delaware?
Only in Wilmington. The city charges an earned income tax on people who live or work there. This estimate covers only the state tax.
Should married couples file jointly in Delaware?
Not always. Delaware lets spouses file separately on one return, which often lowers the total when both earn income. This estimate uses the joint figure, so it may run a little high.
Sources
- Delaware Code Title 30, § 1102: rates of tax
- Delaware Division of Revenue: 2025 resident income tax instructions (standard deduction, $110 personal credits)
- Delaware Department of Labor: Employer and TPA Guide to Delaware Paid Leave (0.8% rate, FICA wage cap)
- Delaware Department of Labor: Delaware Paid Leave for employees (employer may deduct up to 50%)
- SSA: 2026 contribution and benefit base ($184,500)
Figures checked 2026-10-25. The federal side uses the same 2026 rules as the main paycheck calculator, where the formula and method are explained. Found a problem? Tell us.