Delaware Paycheck & Income Tax Calculator

How Delaware income tax works

Delaware has seven bands, and six of them are spent before an ordinary salary gets going. Nothing is taxed on the first $2,000 of taxable income, then 2.2%, 3.9%, 4.8% and 5.2% each cover a slice of the next $23,000, 5.55% runs to $60,000, and 6.6% applies to everything above.

The same schedule serves every filing status. Delaware does not widen a single band for couples.

Before the rates apply, a single filer subtracts a $3,250 standard deduction — $6,500 filing jointly. There is no personal exemption to deduct; instead a $110 credit comes off the tax at the end.

On $75,000 that leaves $71,750 of Delaware taxable income and $3,719 of tax, less the $110 credit — about $3,609 for the year, an effective state rate of roughly 4.8%.

There is no local income tax outside Wilmington, and Delaware Paid Leave may take up to 0.4% more. Both are covered below.

Nothing here has moved since 2014

The Division of Revenue publishes Delaware’s rate schedule under a heading that tells you most of what you need to know: “For tax years 2014 and later.”

Not “for 2026”. For 2014 and every year since. The thresholds are identical, and so is the $3,250 standard deduction and the $110 credit.

That matters more than it sounds, because of where the top band sits. 6.6% begins at $60,000 of taxable income, which after the $3,250 deduction means a single filer reaches Delaware’s highest marginal rate at $63,250 of gross salary. In 2014 that was a good wage. Today it is around the median for a full-time worker.

So Delaware’s schedule looks progressive and behaves almost flat. The six bands below the top one together cover $60,000 of income and are worth about $2,943 of tax; everything a typical earner makes beyond $63,250 is taxed at the single top rate.

Compare that with Minnesota, which indexes by law every year, or Louisiana, which started indexing its deduction in 2026. Delaware has done neither for twelve years, which is a tax rise in every one of them without a vote ever being taken. North Carolina, Virginia and Kansas sit on the same side of that line.

Wilmington’s 1.25% earned income tax

One Delaware city levies its own income tax, and it reaches further than people expect.

Wilmington charges 1.25% on earned income. It has done since 1978. Two rules make it wide:

• Residents pay on everything they earn, wherever they work. Living in Wilmington and commuting to a job outside the city does not avoid it.
• Non-residents pay on income earned inside the city. Commuting in does not avoid it either, though a non-resident’s earnings are apportioned so only the part earned in Wilmington is taxed.

On a $75,000 salary that is $937.50 a year — around a quarter as much again on top of the $3,609 of state income tax, and more than the first six state bands produce between them.

Nowhere else in Delaware levies anything comparable, so it cannot go into a single statewide figure. If you live or work in Wilmington, add 1.25% of your earned income to everything on this page. If you do not, these figures are complete.

Take-home pay at every salary in Delaware

After federal tax, Delaware state tax, FICA and the 0.4% paid leave deduction. Wilmington’s earned income tax is not included, for the reason above — these figures hold in Dover, Newark, Middletown and Bear, and need 1.25% adding in Wilmington.

What lands in your account each payday

On $75,000 a year in Delaware, filing single, split across the pay schedules employers actually use.

The paid leave deduction your employer may or may not take

Delaware Paid Leave began collecting contributions in 2025, and how much of it reaches your payslip is genuinely your employer’s decision.

The total contribution is 0.8% of covered wages, fixed through 2026 and split across three components — 0.4% for medical leave, 0.32% for parental leave and 0.08% for family caregiving. The employer is legally liable for the whole amount, but may deduct up to half of it from employees.

So your share is somewhere between nothing and 0.4%, and which one depends entirely on what your employer chooses to do. Covered wages are capped at the Social Security wage base, so the most that can come out is about $738 a year.

This page applies the full 0.4% — $300 on a $75,000 salary — because that is what most employers deduct. If yours absorbs the cost, your take-home is that much higher than shown. It is the one figure here that depends on your employer rather than on the law, which is why it is set out rather than buried.

Dates that matter for the 2026 tax year

Delaware does not use the federal deadline. Returns (Form PIT-RES) are due April 30, 2027 for the 2026 tax year, two weeks after the federal April 15.

An extension to October 15 is available on Form PIT-EXT, but it extends the time to file rather than the time to pay — tax owed is still due at the end of April. Declarations of estimated tax (Form 200-ES) are also due April 30, with later installments through the year.

Questions people ask

What are the Delaware income tax rates for 2026?

Seven bands: nothing on the first $2,000 of taxable income, then 2.2% to $5,000, 3.9% to $10,000, 4.8% to $20,000, 5.2% to $25,000, 5.55% to $60,000, and 6.6% above. The same schedule applies to every filing status.

What can I deduct in Delaware?

A standard deduction of $3,250 for a single filer or $6,500 filing jointly, taken straight from line 20 of Form PIT-RES. There is no personal exemption deduction — Delaware gives a $110 credit per exemption instead, and another $110 for each filer aged 60 or over.

Are the Delaware brackets adjusted for inflation?

No. The Division of Revenue publishes the schedule under the heading "For tax years 2014 and later", and the standard deduction is fixed too. Nothing in Delaware's income tax has moved for over a decade.

Does any Delaware city charge a local income tax?

Wilmington does, at 1.25%. It applies to city residents on all their earned income wherever they work, and to non-residents on income earned inside the city. On a $75,000 salary that is $937.50 a year, and it is not included in the figures on this page.

Does Delaware take anything for paid leave?

It may. Delaware Paid Leave costs 0.8% of covered wages in total, fixed through 2026, and the employer is liable for all of it but may deduct up to half — so your share is anywhere between nothing and 0.4%, depending on your employer. This page applies the full 0.4%.

Does Delaware have a sales tax?

No. Delaware is one of only five states with no general sales tax, alongside Alaska, Montana, New Hampshire and Oregon. That does not show up in any take-home figure but changes what your money buys.

When is the Delaware tax return due?

April 30, not April 15. Delaware sets its own deadline two weeks after the federal one, so the 2026 return is due April 30, 2027. An extension to October 15 is available on Form PIT-EXT, but it extends filing only, not payment.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.