Delaware paycheck guide
How Delaware calculates income tax in 2026
Delaware uses six graduated brackets: 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, and 6.6%. The first $2,000 of taxable income is untaxed, and the brackets are the same for single filers and married couples filing jointly. Because the 6.6% bracket begins at $60,000, a single filer with a $75,000 salary already faces the top rate, while in many states that rate is reserved for six-figure incomes.
Single filers subtract a $3,250 standard deduction, and joint filers $6,500. That is small next to the $16,100 federal deduction, which is why Delaware taxable income runs well above federal taxable income at every salary. Delaware also gives a $110 personal credit for each exemption you claim, which comes off the tax itself rather than taxable income. Our figures subtract it for every example on this page.
Delaware's return starts from federal adjusted gross income, so traditional 401(k), HSA, and pre-tax health premiums reduce the wages Delaware taxes. At a 6.6% marginal rate, each pre-tax dollar saves noticeably more in Delaware than it would in Pennsylvania next door.
Worked example: $75,000 in Delaware
Start with $75,000 of wages and subtract the $3,250 standard deduction, leaving $71,750 of Delaware taxable income. After the untaxed first $2,000, the brackets stack up: $66 at 2.2%, $195 at 3.9%, $480 at 4.8%, $260 at 5.2%, $1,943 on $35,000 at 5.55%, and $776 on the last $11,750 at 6.6%. Subtracting the $110 personal credit leaves $3,609 of Delaware tax, an effective state rate of 4.81%.
Federal income tax comes to $7,670 after the $16,100 standard deduction, Social Security takes $4,650, and Medicare $1,088. That leaves $57,983 of take-home pay, about $4,832 a month. The Delaware $75,000 salary breakdown shows the same numbers by pay period.
The low start of the top bracket shapes everything above it. At $150,000, Delaware takes $8,559 after the credit, and the 6.6% bracket alone accounts for $5,726, for an effective rate of 5.71%.
Wilmington's wage tax and Delaware Paid Leave
Wilmington is the only Delaware city that taxes wages. Its earned income tax applies to everyone who lives in the city and to nonresidents for work physically performed inside city limits, so a Newark or Dover resident who commutes to a downtown Wilmington office pays it too. Nonresidents who are required by their employer to work some days outside the city can claim an allocation and a partial refund. The state figures on this page leave the Wilmington tax out.
Delaware Paid Leave began collecting contributions in January 2025 and started paying parental, medical, and family caregiving benefits in January 2026. Employers may deduct up to half the cost from your pay. This calculator does not include that deduction, so your pay stub may show a small extra line the estimate lacks.
Withholding, commuters, and the Delaware W-4
Delaware has its own withholding certificate, the Delaware W-4, which employees hired since 2020 must complete because the federal W-4 no longer carries the allowances Delaware still uses. Update the Delaware W-4 after a marriage, a new child, or a second job.
Delaware has no reciprocity agreement with any state. A Delaware resident who commutes to Philadelphia or elsewhere in Pennsylvania has Pennsylvania tax withheld, then claims a credit on the Delaware return for tax paid to Pennsylvania and pays Delaware the difference. Because Delaware's rates are higher, that difference is usually real money, so ask your employer to withhold Delaware tax as well or set aside the gap yourself.
The same logic runs in reverse. Residents of Maryland, New Jersey, and Pennsylvania who work in Delaware owe Delaware tax on those wages and file a nonresident return, then take a credit in their home state.
How Delaware compares with Pennsylvania, New Jersey, and Maryland
Delaware sits 48th of 51 when single workers earning $75,000 are ranked by what they keep. Every neighbor leaves a single worker with more: Pennsylvania's flat 3.07% tax keeps $1,307 more in your pocket, New Jersey $1,011 more, and Maryland $412 more. Against a state with no income tax, the Delaware bill costs $3,609 a year. See Delaware vs Pennsylvania for the full side-by-side.
Two things narrow the gap. Maryland counties levy their own income tax, which these state-level figures leave out, and Delaware has no sales tax, which matters for anyone who buys a car or furniture. At $150,000 Delaware improves to 45th, because states with steeper upper brackets overtake it while Delaware's rate tops out at 6.6%.
What to expect at your income
Earning under $50,000
Delaware's brackets climb fast at low incomes. A single filer earning $30,000 already pays a 5.55% marginal rate and owes $988 in state tax, an effective 3.29%. At $50,000 the bill is $2,098 and take-home pay is $40,257, or about $3,355 a month. A full-time worker at $41,600 a year keeps $33,974 after $1,632 of Delaware tax. Check Delaware's earned income credit when you file if you claim the federal one, and if you work in Wilmington, budget for the city wage tax on top.
Earning $50,000 to $150,000
Most Delaware salaries in this range sit in the 6.6% top bracket, which starts at $60,000 of taxable income. A single filer at $100,000 pays $5,259 to Delaware, an effective 5.26%, and takes home $73,921, about $6,160 a month. Married couples do slightly better: a joint income of $100,000 owes $4,935, thanks to the $6,500 deduction and a $110 credit for each spouse. With a 6.6% state rate and a 22% federal rate, a traditional 401(k) is one of the few ways to lower the Delaware bill.
Earning over $150,000
Above $150,000 Delaware's rate stays at 6.6% no matter how high income goes, which makes the state relatively better for high earners than for middle earners. A single filer at $150,000 pays $8,559 and keeps $105,232. At $250,000 the Delaware bill is $15,159, an effective 6.06%, and take-home pay is $168,023. If you commute into Pennsylvania at this income, the Delaware balance after the credit for Pennsylvania tax can run to thousands, so withhold for it.
Delaware paycheck tips
Fill out the Delaware W-4
Delaware withholding follows its own certificate. If you started a job with only the federal W-4, ask HR for the Delaware W-4 so your state allowances and any extra withholding are set correctly.
Pennsylvania commuters: cover the gap
Pennsylvania tax withheld from your pay will not satisfy your Delaware bill, because Delaware's rates are higher. Ask your employer to withhold Delaware tax too, or make estimated payments.
Max out pre-tax savings at 6.6%
Once your taxable income passes $60,000, every traditional 401(k) or HSA dollar saves 6.6% in Delaware tax on top of the federal savings.
Wilmington workers: log days outside the city
If you live outside Wilmington and your employer sends you elsewhere for part of the year, keep a record of those days. Nonresidents can claim a partial refund of city wage tax for required work done outside city limits.
Check for Delaware Paid Leave deductions
If your employer shares the cost of Delaware Paid Leave, a small deduction appears on each pay stub. It is not in this estimate, so subtract it when you budget.
Common mistakes
Assuming the top rate is only for high earners
Delaware's 6.6% rate starts at $60,000 of taxable income. A $75,000 earner pays it on $11,750, which is why the state bill is $3,609 rather than something closer to Pennsylvania's $2,303.
Forgetting the Wilmington wage tax
Living in Newark or Middletown does not exempt you if your office is in Wilmington. The city taxes nonresidents on work done there, and this page's estimate leaves it out.
Expecting reciprocity with Pennsylvania
Delaware has no reciprocity agreements. Commuters to Pennsylvania file in both states, and the Delaware credit for Pennsylvania tax rarely covers the whole Delaware bill.
Moving to or from Delaware
Moving to Delaware
Moving to Delaware from Pennsylvania or Maryland usually means a higher state income tax: a $75,000 earner keeps $1,307 less than in Pennsylvania. The trade-off is no sales tax and generally lower property taxes than New Jersey. Choose where you live and work with Wilmington's city wage tax in mind, and fill out a Delaware W-4 on day one so withholding starts at the right level.
Leaving Delaware
Leaving Delaware for almost anywhere nearby raises take-home pay at the state level. A move to a no-income-tax state saves the $3,609 a $75,000 earner pays Delaware, and even Maryland leaves $412 more before county tax. Delaware taxes you as a part-year resident on income earned while you lived there, so expect to file a Delaware return for the year of the move.