DELAWARE PAYCHECK CALCULATOR 2026 — 0% TO 6.6% PROGRESSIVE TAX, $3,250/$6,500 DEDUCTION, $110 EXEMPTION
Delaware 2026: Progressive tax 0%–6.6% across 7 brackets, based on your Delaware taxable income (after $3,250/$6,500 standard deduction + $110/person exemption). Wilmington adds 1.25% local tax. No sales tax, no SDI, no tax on Social Security, and a $15.00/hour minimum wage.
- 0%–6.6% Progressive Tax
- $3,250/$6,500 Deduction
- $110 Exemption
- Wilmington 1.25% Local Tax
- NO Sales Tax (0%)
- No SDI
- No Tax on Social Security
- $15.00 Min Wage
- Free & No Signup
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Delaware Paycheck Calculator 2026
payscheckcalculator.com · Federal + State + Local · Auto-updates as you type
Delaware 2026
Pay Information
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Pay Frequency & Location
Filing Status & Dependents
Each dependent: $110 DE personal tax credit + $2,200 federal child tax credit (2026)
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$
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Default 0.4% assumes a 50/50 split of the 0.8% combined Delaware Paid Leave rate. Set to 0 if your employer covers the full contribution, or adjust if your employer covers more than 50%.
Custom Deductions
Add anything not covered above — dental, vision, life insurance, commuter, Roth 401(k), garnishments, union dues, etc. Choose Pre-tax to reduce taxable income, or Post-tax to subtract after taxes.
Your Delaware Take-Home Pay
Est. Net Annual Take-Home
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Gross: —
Biweekly Net
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Weekly Net
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Monthly Net
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Gross Annual
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Effective Tax Rate
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Take-Home % of Gross
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Detailed Tax Breakdown — Delaware 2026
| Gross Annual Pay | — |
| 401(k) & Pre-tax Deductions | — |
| Federal Standard Deduction | — |
| Federal Taxable Income | — |
| Federal Income Tax | — |
| Federal Child Tax Credit | — |
| Delaware Standard Deduction | — |
| Delaware Taxable Income | — |
| Delaware State Tax (before credit) | — |
| Delaware Personal Exemption Credit | — |
| Delaware State Tax (final) | — |
| Delaware Paid Leave (0.4%) | — |
| Social Security (6.2%) | — |
| Medicare (1.45%) | — |
| ✅ Net Annual Take-Home | — |
Delaware 2026: Progressive rates 0%–6.6% (0% under $2,000) applied to income after the standard deduction. Personal credit: $110 per exemption, subtracted directly from tax owed (Del. Code Title 30 §1110) — not a deduction. Wilmington: 1.25% local. No sales tax. Gross receipts tax = employer only, not your paycheck. No SDI. No SS benefit tax. Delaware Paid Leave: 0.8% combined rate, employee share up to 0.4% (Healthy Delaware Families Act), capped at the SS wage base. Min wage $15.00/hr. Federal: 2026 brackets (10–37%) and OBBBA-adjusted standard deduction ($16,100 single / $32,200 married / $24,150 HOH); child tax credit $2,200/child. Social Security wage base $184,500. Sources: Delaware Division of Revenue, Delaware Paid Leave & IRS Rev. Proc. 2025-32. Estimates only — not tax advice.
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Delaware Tax Rate — 0% to 6.6% Progressive Brackets Explained
Delaware taxes income progressively — different portions of your income are taxed at different rates. Brackets are identical for all filing statuses (single, married, head of household).
Delaware tax brackets for 2026:
| Taxable Income | Rate |
| $0 – $2,000 | 0% |
| $2,001 – $5,000 | 2.2% |
| $5,001 – $10,000 | 3.9% |
| $10,001 – $20,000 | 4.8% |
| $20,001 – $25,000 | 5.2% |
| $25,001 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
What Counts as Taxable Income?
Not your gross salary. Three things get subtracted first: pre-tax deductions (401k, health insurance), the Delaware standard deduction ($3,250 single / $6,500 married), and personal exemptions ($110 per person). What’s left is your Delaware taxable income — apply the brackets to that.
Example — $60,000 salary, single, 5% 401k:
Gross income: $60,000
Minus 401k (5%): −$3,000
Minus standard deduction: −$3,250
Minus personal exemption: −$110
Delaware taxable income: $53,640
$0–$2,000 (0%) = $0
$2,001–$5,000 (2.2%) = $66
$5,001–$10,000 (3.9%) = $195
$10,001–$20,000 (4.8%) = $480
$20,001–$25,000 (5.2%) = $260
$25,001–$53,640 (5.55%) = $1,589.52
Total Delaware state tax = $2,590.52
High Earners
Once taxable income passes $60,000, everything above that is taxed at the flat top rate of 6.6%. On $150,000 taxable income (single), total Delaware tax is roughly $8,540 — an effective rate of about 5.7%, well below the 6.6% marginal rate.
How Delaware Compares to Neighbors
| State | Top Rate |
| Delaware | 6.6% |
| Pennsylvania | 3.07% flat |
| Maryland | 5.75% (+ county tax) |
| New Jersey | 10.75% |
| New York | 10.9% |
Delaware sits in the middle on income tax — but it’s the only one on this list with zero sales tax, which offsets a lot of that difference for everyday spending.
Delaware Standard Deduction — $3,250 / $6,500
The standard deduction reduces your Delaware taxable income before the progressive brackets apply.
| Filing Status | Delaware Standard Deduction |
| Single | $3,250 |
| Married Filing Jointly | $6,500 |
| Head of Household | $3,250 |
| Married Filing Separately | $3,250 (each spouse) |
How It Compares to Federal
The 2026 federal standard deduction is $16,100 (single) / $32,200 (married filing jointly) — about 5x higher than Delaware’s. That’s because Delaware also gives you a personal exemption of $110 per person on top of the standard deduction, which most states don’t offer anymore.
Example — Single Filer, $60,000 Income
Gross income: $60,000
Minus standard deduction: −$3,250
Minus personal exemption: −$110
Delaware taxable income: $56,640
Without the standard deduction and exemption, you’d be taxed on the full $60,000. This saves roughly $140–$185 depending on your bracket.
Itemizing Instead
If your itemized deductions (mortgage interest, medical expenses over 7.5% of income, charitable contributions, state/local taxes) exceed the standard deduction, you can itemize instead. Most filers are better off with the standard deduction.
How Delaware Compares to Neighboring States
| State | Standard Deduction |
| Delaware | $3,250 single / $6,500 married |
| Maryland | $2,500 single / $5,000 married |
| New York | $8,000 single / $16,000 married |
| New Jersey | None (personal exemptions only) |
| Pennsylvania | None (flat tax, no deduction) |
Delaware Personal Exemption — $110 Per Person Tax Credit
Delaware Local Tax — Wilmington 1.25% and No Sales Tax
Wilmington local tax: Only one city in Delaware charges local income tax — Wilmington, at a flat 1.25% on gross wages. If you live in Wilmington, you pay it, even if you work elsewhere. If you work in Wilmington but live outside it, you still pay it. Every other Delaware city (Dover, Newark, Middletown, Smyrna, Milford, Seaford, Georgetown, Lewes, Rehoboth Beach, Bethany Beach) has zero local income tax.
Example — $60,000 salary, working/living in Wilmington:
Annual Wilmington tax (1.25%): $750
Per biweekly paycheck: $28.85
How Wilmington compares to other Northeast cities:
| City | Local Income Tax |
| Wilmington | 1.25% |
| Baltimore | ~3.2% |
| New York City | up to 3.9% |
| Philadelphia | 3.75% |
| Washington DC | up to 10.75% |
Wilmington’s rate is among the lowest of any major Northeast city with a local income tax.
No Sales Tax
Delaware is one of only five states with 0% sales tax — you pay the sticker price on everything, from groceries to electronics to cars (registration fees still apply separately). On a $1,000 purchase, that’s a $60–$89 savings compared to Pennsylvania, New Jersey, Maryland, or New York.
Gross Receipts Tax
Delaware does have a gross receipts tax, but it’s paid by businesses on their revenue — it never shows up as a line item on your paycheck.
Delaware Minimum Wage — $15.00 Per Hour 2026
Delaware’s minimum wage is $15.00/hour, reached on January 1, 2025 and unchanged for 2026 (no scheduled increase; requires new legislation to raise further). This applies uniformly statewide — Delaware law doesn’t allow cities to set their own higher minimum wage, so Wilmington, Dover, Newark, and every other city all pay the same $15.00 floor. There’s no separate youth wage either — workers under 18 get the same rate.
Tipped employees: Delaware’s tipped cash wage is $2.23/hour. If tips don’t bring total pay up to $15.00/hour for the week, the employer must make up the difference.
Example — server working 40 hours, $2.23/hr base + $350 tips:
Base pay: $89.20
Tips: $350.00
Total: $439.20
Required min: $600.00 (40 hrs × $15.00)
Employer owes: $160.80 more
Overtime
1.5x regular rate for hours over 40/week. At minimum wage, that’s $22.50/hour. Salaried employees need at least $684/week ($35,568/year, federal FLSA threshold, unchanged for 2026) to be exempt from overtime.
How Delaware Compares to Neighbors 2026
| State | Minimum Wage |
| Pennsylvania | $7.25 |
| Delaware | $15.00 |
| Maryland | $15.00 |
| Virginia | $12.77 |
| New Jersey | $15.92 |
| New York | $16.00–$17.00 (higher in NYC/Long Island/Westchester) |
Take-Home Reality Check at $15.00/hr, 40 hrs/week
Weekly gross: $600
Annual gross: $31,200
Use the calculator above with your filing status and city to see your exact net pay — take-home will be noticeably below gross once federal tax, Delaware state tax, and FICA are subtracted.
Delaware No SDI, Paid Leave Deduction, and No Tax on Social Security
No SDI tax: Delaware has no State Disability Insurance tax — unlike California (1.1%), New Jersey, Rhode Island, Hawaii, and New York. On a $60,000 salary, that’s roughly $660/year you’re not paying compared to California.
Delaware Paid Leave (New, 2026)
Delaware now runs a state paid family and medical leave program (Healthy Delaware Families Act). If your employer participates, you may see a payroll deduction of up to 0.4% of wages (capped at the Social Security wage base) — this funds up to 12 weeks/year of paid parental, medical, or family caregiving leave. Employers with fewer than 10 employees are exempt.
No Tax on Social Security
Delaware fully exempts Social Security benefits from state income tax, regardless of amount. Only 8 states still tax Social Security in 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont. Delaware — along with Maryland, New Jersey, Pennsylvania, New York, and Virginia — does not.
Other Retirement Income
Pensions, 401(k), and IRA withdrawals ARE taxed at Delaware’s regular progressive rates (0%–6.6%). Residents 60+ get a pension exclusion of up to $12,500/year (under 60: up to $2,000); Social Security itself stays untouched either way.
Example — Retired Couple, $40,000 Pension + $30,000 Social Security, Both 60+:
Pension taxed at DE rates: ~$1,200–$1,500
Social Security: $0
Withholding Mismatches
If you moved to Delaware from an SDI state (CA, NJ, NY, RI, HI) and see “SDI” or “CA SDI” on your Delaware pay stub, that’s a payroll error worth flagging to your employer.
Real Example — $60,000 Salary in Delaware With Olivia
Olivia lives and works in Wilmington. She earns $60,000/year, files as single, has no dependents, contributes 5% to her 401(k), and pays $100/paycheck for health insurance. She is paid biweekly (26 paychecks/year).
Gross Pay Per Paycheck
$$$60,000 \div 26 = $2,307.69$$
Pre-Tax Deductions
401(k) (5%): $115.38 + health insurance: $100 = $215.38
Taxable Gross
$$$2,307.69 – $215.38 = $2,092.31 \text{ per paycheck}$$
This matches an annualized amount of $54,400/year.
Federal Income Tax (2026 Rates)
Taxable income: $54,400
Minus federal standard deduction: −$16,100
Federal taxable income: $38,300
10% on first $12,400 = $1,240.00
12% on next $25,900 = $3,108.00
Total annual federal tax: $4,348.00
Per paycheck: $167.23
Delaware State Tax
Gross after pre-tax deductions: $54,400
Minus DE standard deduction: −$3,250
Delaware taxable income: $51,150
0% on first $2,000 = $0
2.2% on next $3,000 = $66.00
3.9% on next $5,000 = $195.00
4.8% on next $10,000 = $480.00
5.2% on next $5,000 = $260.00
5.55% on remaining $26,150 = $1,451.33
Subtotal = $2,452.33
Minus personal exemption credit: −$110.00
Total annual DE tax: $2,342.33
Per paycheck: $90.09
Wilmington Local Tax (1.25% of Gross)
$750/year → $28.85/paycheck
Delaware Paid Leave
Up to 0.4% of gross (if her employer splits the cost 50/50):
$$$60,000 \times 0.4% = $240/\text{year} \rightarrow $9.23/\text{paycheck}$$
(Varies — some employers cover more of this cost)
FICA Deductions
Social Security (6.2%): $143.08 + Medicare (1.45%): $33.46 = $176.54/paycheck
Net Take-Home Pay
| Item | Per Paycheck |
| Gross Pay | $2,307.69 |
| Pre-Tax Deductions | −$215.38 |
| Federal Tax | −$167.23 |
| Delaware State Tax | −$90.09 |
| Wilmington Local Tax | −$28.85 |
| DE Paid Leave | −$9.23 |
| Social Security | −$143.08 |
| Medicare | −$33.46 |
| Net Take-Home | $1,620.37 |
Olivia keeps about 70% of her gross pay ($42,130/year net on $60,000 gross).
What If Scenarios — How Life Changes Affect Your Delaware Take-Home Pay
| Situation | Federal Std. Deduction | DE Std. Deduction | Child Tax Credit | Approx. Net Pay vs. Single Olivia |
|---|---|---|---|---|
| Single, no kids (baseline) | $16,100 | $3,250 | — | — |
| Married jointly, no kids (same $60k household) | $32,200 | $6,500 | — | +$90–95/paycheck |
| Married, 2 kids | $32,200 | $6,500 | $2,200/child | +$180–190/paycheck |
| Single, 1 kid | $16,100 | $3,250 | $2,200 | +$70–80/paycheck |
| Head of household, 1 kid | $24,150 | $3,250 | $2,200 | +$60–70/paycheck |
Single, no kids (baseline)
Federal Std. Deduction:
$16,100
DE Std. Deduction:
$3,250
Child Tax Credit:
—
Approx. Net Pay:
—
Married jointly, no kids
Federal Std. Deduction:
$32,200
DE Std. Deduction:
$6,500
Child Tax Credit:
—
Approx. Net Pay:
+$90–95/paycheck
Married, 2 kids
Federal Std. Deduction:
$32,200
DE Std. Deduction:
$6,500
Child Tax Credit:
$2,200/child
Approx. Net Pay:
+$180–190/paycheck
Single, 1 kid
Federal Std. Deduction:
$16,100
DE Std. Deduction:
$3,250
Child Tax Credit:
$2,200
Approx. Net Pay:
+$70–80/paycheck
Head of household, 1 kid
Federal Std. Deduction:
$24,150
DE Std. Deduction:
$3,250
Child Tax Credit:
$2,200
Approx. Net Pay:
+$60–70/paycheck
Federal figures per IRS Rev. Proc. 2025-32; 2026 Child Tax Credit is $2,200/child, not $2,000. Delaware’s $110/person exemption is applied as a direct credit against tax owed, not a deduction from taxable income.)
Income Level
Delaware’s brackets are progressive, so take-home doesn’t scale linearly with salary — at $40,000 you’d take home roughly $500–550 less per paycheck than at $60,000; at $80,000, roughly $400–450 more.
FREQUENTLY ASKED QUESTIONS
Here are answers to the most common questions people ask about Delaware Paycheck, and take-home pay.
Delaware uses a progressive tax system with 7 brackets ranging from 0% to 6.6%. The 0% rate applies to your first $2,000 of taxable income; the top 6.6% rate applies only to taxable income above $60,000. Rates are the same for all filing statuses.
Yes. Wilmington is the only city in Delaware with a local income tax — a flat 1.25% on gross wages. It applies whether you live in Wilmington, work in Wilmington, or both. Every other Delaware city has no local income tax.
No. Delaware is one of only five states with 0% sales tax. You pay exactly the listed price on purchases, with no state or local sales tax added at checkout.
$3,250 for single filers, head of household, and married filing separately; $6,500 for married filing jointly. This is subtracted from your gross income before Delaware's tax brackets are applied.
Yes — $110 per person (yourself, spouse if filing jointly, and each dependent). Unlike most deductions, this is applied as a direct tax credit against the tax you owe, not as a reduction to your taxable income.
$15.00 per hour for 2026, the same statewide — Delaware law doesn't allow individual cities to set a higher local minimum wage. Tipped employees have a cash wage floor of $2.23/hour, topped up by the employer if tips don't bring total pay to $15.00/hour.
No. Delaware fully exempts Social Security benefits from state income tax at any income level. Only 8 states nationwide still tax Social Security in 2026 (Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont) — Delaware isn't one of them.
No. Delaware doesn't withhold State Disability Insurance tax, unlike states like California (1.1%), New Jersey, New York, Rhode Island, or Hawaii.
Yes, starting 2026. Under the Healthy Delaware Families Act, employers with 10+ employees fund a paid family and medical leave program at a combined 0.8% of wages, split up to 50/50 with employees — so you may see a deduction of up to 0.4% of your gross wages on your pay stub.
It depends on your income, filing status, and dependents — Delaware's progressive brackets mean your effective rate is usually well below the 6.6% top rate. Use the calculator above with your exact numbers for a precise figure.
Yes. Wilmington's local tax is based on residency — if you live in Wilmington, you pay it regardless of where you work.
Yes. Wilmington also taxes nonresidents who work within city limits, at the same 1.25% rate as residents.
Mainly for businesses, not individuals — Delaware's business-friendly incorporation laws (Court of Chancery, flexible LLC statutes) draw over a million registered entities. For residents specifically, the appeal is 0% sales tax, no local taxes outside Wilmington, no tax on Social Security, and relatively low property taxes
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