How Delaware Income Tax Works in 2026
Delaware taxes income across seven brackets, from 2.2% on income above $2,000 up to 6.6% on income above $60,000. A 2025 proposal (House Bill 13) would have reshuffled the middle brackets and added higher tiers, but it was not enacted, so the long-standing schedule still applies for 2026. The brackets are set in statute and have barely moved in decades.
Delaware's standard deduction is just $3,250 for single filers and has not been adjusted for inflation since 2000, which quietly pushes more income into the brackets every year. Instead of a personal exemption, Delaware gives a $110 nonrefundable credit per exemption, which comes straight off the tax bill. Delaware also has no sales tax, so the income tax does more of the state's heavy lifting.
What Comes Out of Your Delaware Paycheck
A Delaware stub shows federal income tax, Social Security at 6.2%, Medicare at 1.45%, and Delaware state tax. There is no state disability insurance, and while Delaware launched a paid family leave insurance program, employee contributions are generally small or handled at the employer level, so most workers will not see a separate leave line.
No Delaware city or county adds a local income tax. Pre-tax 401(k), HSA, and health premium deductions lower federal and Delaware taxable income together, and each $1,000 sheltered saves roughly $55 to $66 of Delaware tax at middle incomes.
Worked Example: A $75,000 Salary in Wilmington
Take a single filer in Wilmington earning $75,000 a year, paid biweekly. Federal tax is about $7,670, FICA takes $5,737.50, and Delaware's bracket math on income above the $3,250 standard deduction comes to about $3,719, reduced to roughly $3,609 by the $110 personal credit. Here is the annual breakdown.
| Gross Pay | $75,000.00 |
| Federal Income Tax | ~$7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| Delaware State Tax | ~$3,609.00 |
| Net Annual Pay | ~$57,983.50 |
That leaves about $2,230 per biweekly paycheck against gross pay of $2,884.62, an effective total rate near 22.6%. Delaware's state slice is about 4.8% of gross pay, and the absence of any sales tax means that take-home stretches further at the register than in most states.
Delaware Paycheck Details Worth Knowing
No sales tax, higher income tax
Delaware is famous for zero sales tax, which draws shoppers from across the region. The trade is that income and property taxes carry more of the load, so your paycheck feels the state's tax policy more directly than your shopping cart does.
Minimum wage and overtime
Delaware's minimum wage is $15.00 an hour in 2026. Overtime follows federal rules at time and a half past 40 hours a week.
The HB 13 footnote
Lawmakers proposed restructuring Delaware's brackets for 2026, including new top tiers of 6.75% and 6.95%, but the bill did not pass. If a future session revives it, high earners' math would change; for now, 6.6% remains the top rate.
Common Paycheck Mistakes in Delaware
- Using the proposed HB 13 brackets for 2026 planning. They were not enacted, so the old 2.2% to 6.6% schedule still rules.
- Assuming Delaware's small standard deduction works like the federal one. At $3,250 unindexed since 2000, it shelters far less.
- Forgetting the $110 personal credit, which directly cuts the final bill rather than taxable income.
- Thinking no sales tax means low taxes overall. Delaware's income tax brackets reach 6.6% at just $60,000.
- Comparing Wilmington offers to Philadelphia jobs without accounting for Pennsylvania's flat 3.07% plus Philadelphia's wage tax, which changes the winner.
Frequently Asked Questions
What are Delaware's income tax brackets in 2026?
Seven brackets from 2.2% (above $2,000) to 6.6% (above $60,000). A proposed restructuring was not enacted, so the long-standing schedule applies.
Does Delaware have a sales tax?
No. Delaware is one of five states with no statewide sales tax, which is why it draws cross-border shoppers.
What is Delaware's standard deduction?
It is $3,250 for single filers ($6,500 joint), unchanged since 2000. Delaware also gives a $110 credit per personal exemption instead of an exemption deduction.
What is the minimum wage in Delaware in 2026?
It is $15.00 an hour, more than double the federal floor.
Do Delaware cities have local income taxes?
No. Wilmington, Dover, and Newark cannot levy a local income tax on wages.
Is Delaware a good tax state overall?
It depends on your spending. No sales tax helps shoppers, but the 6.6% top income bracket arrives at just $60,000, so earners feel it. Compare with the Pennsylvania and Maryland pages for the full regional picture.
How accurate is this Delaware paycheck calculator?
It uses 2026 federal figures and Delaware's enacted bracket schedule with the standard deduction and personal credit. If HB 13-style changes ever pass, high earners' estimates would need updating.
Related Delaware Tools
This page is part of the growing set of state paycheck tools on USACalculator. Contrast Delaware with Maryland across the border, see the no-tax alternative on the Florida paycheck calculator page, or build a matching stub with the Pay Stub Generator. Since Delaware has no sales tax, the Delaware sales tax calculator is a short page worth bookmarking.
Sources: IRS Publication 15-T, U.S. Department of Labor, Delaware Division of Revenue. Figures reflect 2026 tax law. This calculator gives an estimate for planning purposes and is not tax advice.