Delaware Paycheck Calculator

How to Use This Delaware Paycheck Calculator

This Delaware paycheck calculator estimates your 2026 net take-home pay after federal income tax, Delaware state income tax, Wilmington city wage tax (if applicable), Social Security, and Medicare. The state is locked to Delaware; use the generic paycheck calculator for other states.

Enter your gross salary or hourly wage, filing status, and any pre-tax deductions above (401(k), HSA, health insurance). If you work in Wilmington, select Wilmington as your local option to include the 1.25% city wage tax. Results update instantly.

How Delaware State Income Tax Works

Delaware uses a progressive bracket system with seven brackets ranging from 0% to 6.6% in 2026. For a full annual breakdown, see our Delaware income tax calculator. Like the federal system, only the dollars within each bracket are taxed at that bracket's rate — your marginal rate applies to the next dollar earned, while your effective rate (total tax ÷ income) is always lower.

• Standard deduction — $3,250 single / $6,500 MFJ / $3,250 married filing separately / $3,250 head of household. Significantly smaller than the federal standard deduction, meaning more of your income is taxable at the state level.
• Personal exemption credit — $110 per exemption (single filers claim 1, MFJ claim 2), applied directly as a credit against tax owed. Plus $110 per dependent. Note this is a credit, not a deduction.
• 401(k) and Section 125 deductions — pre-tax for both federal and DE state income tax. They reduce your state taxable wages before brackets apply.

The Wilmington City Wage Tax

Wilmington, Delaware is one of the few mid-Atlantic cities to impose a local income tax. The Wilmington city wage tax is 1.25% on all earned income, and — unlike most city income taxes — it applies to both residents and non-residents working within city limits.

Who Owes the Wilmington Wage Tax?

• Wilmington residents: 1.25% on all earned income, regardless of where you work.
• Non-residents who work in Wilmington: 1.25% on wages earned while physically working in Wilmington. Many Delaware corporate workers and financial industry employees who live in suburbs but work downtown are subject to this tax.
• Remote workers: If you work entirely from home outside Wilmington city limits, you do not owe the Wilmington wage tax — even if your employer is based in Wilmington.

For a worker earning $75,000/year inside Wilmington, the city wage tax adds $938/year (~$36/biweekly paycheck) on top of state and federal taxes.

FICA Taxes — Social Security and Medicare

FICA is federal and applies on every Delaware paycheck.

• Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you cross the wage base for the year.
• Medicare: 1.45% on all wages with no cap. Additional 0.9% Medicare surtax on wages above $200,000 single / $250,000 MFJ.
• Employer match: your employer matches Social Security and base Medicare; the Additional Medicare surtax is employee-only.

Step-by-Step Example — $75,000 Delaware Single Filer (Outside Wilmington)

1. Gross annual pay: $75,000
2. Federal taxable income: $75,000 − $16,100 = $58,900. Federal tax: ~$5,765.
3. DE state taxable income: $75,000 − $3,250 (standard deduction) = $71,750.
4. DE state tax (before credit): 0% on $2,000 + 2.2% on $3,000 + 3.9% on $5,000 + 4.8% on $10,000 + 5.2% on $5,000 + 5.55% on $35,000 + 6.6% on $11,750 = approximately $3,530.
5. Subtract personal exemption credit: $3,530 − $110 = ~$3,420 DE state tax.
6. FICA: 7.65% on $75,000 = $5,738.
7. Net take-home: ~$60,077/year (~$2,311 biweekly).

How to Reduce Your Delaware Tax Withholding

Pre-tax payroll deductions save both federal and Delaware state income tax — a double-stacked benefit.

• Max your 401(k) — $23,500 in 2026 ($31,000 age 50+). A $20,000 contribution for a Delaware resident in the 22% federal / 5.55% DE bracket saves roughly $5,510 in total annual tax.
• Contribute to an HSA — $4,300 individual / $8,550 family in 2026. Delaware honors HSA contributions as pre-tax for state purposes.
• Use commuter benefits — up to $325/month in pre-tax transit/parking deductions reduces both federal and Delaware state tax.
• Adjust your Delaware withholding — use the Delaware Division of Revenue withholding calculator or update your state W-4 equivalent if your circumstances change. Compare your result with this paycheck calculator.

State-Specific Payroll Deductions — Delaware Paid Leave

Delaware does not have a traditional SDI (State Disability Insurance) program. However, Delaware launched a state Paid Family and Medical Leave program in 2025. Key details for 2026:

• Employee contribution: 0.4% of gross wages per paycheck. Contributions began on January 1, 2025.
• Employer contribution: Employers may also contribute up to 0.4% of wages, but may pass the full employee share to the worker. Small employers (under 10 employees) are not required to offer the program.
• Paystub label:May appear as "DE Paid Leave," "DE PFML," or a similar abbreviation on your paystub, depending on your employer's payroll system.
• What it provides: Qualifying Delaware employees are eligible for up to 12 weeks of partially paid leave for family bonding, serious health conditions, or qualifying military exigencies. Benefits are available beginning January 1, 2026 for employers with 25 or more employees.
• No SDI or SUI employee deduction: Delaware has no separate state disability insurance or state unemployment insurance withholding on the employee side.

For a Delaware worker earning $70,000/year, the 0.4% paid leave contribution is approximately $280/year (~$10.77 per biweekly paycheck). This is an additional line item on paychecks beginning in 2025, separate from state income tax and federal FICA.

How to Fill Out the Delaware Withholding Certificate (Form DE W-4)

Delaware requires employees to complete a Form DE W-4 — the Delaware Withholding Exemption Certificate — separate from the federal W-4. This form tells your employer how much Delaware state income tax to withhold from each paycheck.

Key Sections of Form DE W-4

• Filing status: Single, married, or head of household. Filing status affects the withholding calculation because Delaware uses different effective rates for different statuses.
• Withholding allowances: Each allowance reduces the amount of Delaware income subject to withholding by approximately $2,000 (the value of the personal exemption-equivalent). Claim 1 for yourself, 1 for your spouse if filing jointly, and 1 per dependent.
• Additional withholding: You can request a flat dollar amount of additional Delaware withholding per pay period if you expect to owe more than standard withholding will cover — for example, if you have self-employment income, rental income, or significant investment income.
• Exemption: If you had no Delaware income tax liability last year and expect none this year, you may claim full exemption from Delaware withholding on Form DE W-4. The exemption must be renewed each year.

Delaware has no county-level income taxes and no other local withholding forms required (except the Wilmington city wage tax, which employers withhold automatically for in-city workers). Update your DE W-4 whenever your filing status, dependents, or major life circumstances change.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. Delaware state tax brackets, Wilmington local rates, Delaware Paid Leave contribution rates, and federal rules change. Consult a qualified Delaware-licensed CPA or tax professional for your specific situation.