Delaware withholds on a graduated scale up to 6.6%, and since 2025 most workers also see a small Delaware Paid Leave deduction. If you live or work in Wilmington, the city takes another 1.25% of your pay.
2026 tax year, verified Sources
Estimated take-home this week
$913.40
from $1,153.85 gross. You keep 79%.
No local tax included. Some Delaware cities and counties tax wages; pick yours under “Where you work.”
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 26¢ to taxes, but across all your pay the average is 21¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 9.6% | 12.8% |
| $30,000 | 16.1% | 25.6% |
| $45,000 | 19.3% | 25.6% |
| $60,000 | 20.8% | 25.6% |
| $75,000 | 23.1% | 36.6% |
| $90,000 | 25.3% | 36.6% |
| $105,000 | 27.0% | 36.6% |
| $120,000 | 28.2% | 36.6% |
| $135,000 | 29.3% | 38.6% |
| $150,000 | 30.2% | 38.6% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Delaware’s annualized method multiplies your paycheck by the number of pay periods, subtracts the standard deduction, and runs the result through the tax table. Then it subtracts $110 for each allowance and divides by your pay periods.
Allowances work as credits, not deductions, so each one cuts yearly withholding by the same $110 whatever you earn.
For a bonus paid separately, your employer figures the annual tax on your regular pay with and without the bonus added, and withholds the difference from the bonus.
Delaware follows federal rules for pre-tax deductions: 401(k), health premiums, HSA and FSA contributions all lower your Delaware wages.
| Taxable income over | Rate on the excess |
|---|---|
| $0 | 0% |
| $2,000 | 2.2% |
| $5,000 | 3.9% |
| $10,000 | 4.8% |
| $20,000 | 5.2% |
| $25,000 | 5.55% |
| $60,000 | 6.6% |
Taxable income = annual wages − $3,250 ($6,500 joint). Then subtract $110 per allowance.
Single filer, standard W-4, no benefits, paid weekly, default DE W-4 answers. Delaware takes $46.48 of this check (4.6% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Delaware income tax | −$42.48 | −$2,208.96 |
| Delaware Paid Leave | −$4.00 | −$208.00 |
| Take-home pay | $798.94 | $41,544.88 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Delaware | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $21.31 | $484.16 | $25,176 |
| $40,000 | $769.23 | $50.38 | $58.84 | $32.76 | $627.25 | $32,617 |
| $50,000 | $961.54 | $73.46 | $73.56 | $44.20 | $770.32 | $40,057 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $55.64 | $913.40 | $47,497 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $75.17 | $1,109.31 | $57,684 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $108.82 | $1,413.88 | $73,522 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $176.14 | $2,012.15 | $104,632 |
Married filing jointly with two children on $100,000: $1,615.32 a week ($83,997 a year).
Wilmington is the only Delaware city with an income tax. It is 1.25% of earned income for city residents (wherever they work) and for nonresidents on work done in the city. This calculator models it.
Delaware Paid Leave contributions started in 2025 and benefits began January 1, 2026. The 2026 rate is 0.8% of wages up to the Social Security wage base ($184,500), and employers can deduct up to half from your pay.
Delaware has no reciprocal agreements. If you live in Pennsylvania, Maryland or New Jersey and work in Delaware, Delaware withholds its tax and your home state gives you a credit when you file. Maryland residents may see their employer use a special Maryland table for this.
Single with one allowance: annual taxable income is $48,750, the tax is $2,319.13, minus the $110 credit, so about $42.48 a week.
Your share of the state’s paid family and medical leave program. At a company with 25 or more workers it is up to 0.4%, or $4.00 on $1,000 a week.
Nonresidents owe it only for days worked in Wilmington. If your employer withheld for remote days, you can claim a refund on Form WCWT-5. Wilmington residents pay on all wages wherever they work.
$12.50, at 1.25%.
Delaware rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.