Delaware State Income Tax 2026

Delaware has a graduated income tax in 2026, with 6 brackets from 2.2% to 6.6%. On a $75,000 salary a single filer owes about $3,609 in Delaware income tax, an effective rate of 4.81%.

Tax year 2026 Tables verified 2026-10-09 Statutory estimate, not the employer wage table Free, no signup, runs in your browser

State is Delaware on this page. Change it on the national calculator.

Overtime, tips, and bonus
W-4, benefits, local tax, and year-to-date

The shared link opens with these numbers, then removes them from the address bar so copying that address does not pass them on.

Every two weeks

Net pay $1,836.03

Effective tax rate 20.44% of gross. About $3,978.07 a month over a full year.

  • Net pay $1,836.03
  • Federal income tax $193.08
  • FICA $176.54
  • State and local $102.04
This paycheck
$1,836.03
Full year, net
$47,736.80
Full year, gross
$60,000.00
Hourly equivalent
$28.85
  • Delaware state tax is a statutory estimate from published brackets, not the employer wage table. A real stub can differ.
How we calculated this
Gross pay$2,307.69
  1. This paycheck $2,307.69

Amount entered. Salary divided across the pay periods, plus overtime, tips, and any bonus on this check.

Federal income tax$193.08
  1. 1a Taxable wages this period $2,307.69
  2. 1b Pay periods in the year 26
  3. 1c Annualized wages (1a × 1b) $59,999.94
  4. 1d Step 4(a) other income $0.00
  5. 1e 1c + 1d $59,999.94
  6. 1f Step 4(b) deductions $0.00
  7. 1g $8,600.00 (any other filing status)
  8. 1i Adjusted annual wages $51,399.94
  9. Table Single or married filing separately, standard (Pub 15-T 2026)
  10. Bracket $19,900.00 up to $57,900.00: $1,240.00 plus 12% of the amount over $19,900.00
  11. 2g Tentative annual tax $5,019.99
  12. 2h Per paycheck (2g ÷ periods) $193.08
  13. 3 Step 3 credits, per paycheck $0.00
  14. 4c Extra withholding $0.00
  15. Federal income tax this paycheck $193.08

IRS Publication 15-T (2026), Worksheet 1A. Percentage method for automated payroll systems.

Social Security$143.08
  1. Rate 6.2% × $2,307.69 of Social Security wages, wage base $184,500.00.
  2. This paycheck $143.08

Social Security Administration, contribution and benefit base. 6.2% up to the 2026 wage base of $184,500.00. The annual maximum is $11,439.00.

Medicare$33.46
  1. This paycheck $33.46

IRS Publication 15 (2026). 1.45% of Medicare wages. No wage base.

Delaware income tax$102.04
  1. Standard deduction $3,250.00
  2. Taxable amount used here $56,749.94
  3. Annual tax before dividing $2,763.12
  4. Credit $110.00
  5. This paycheck $102.04

Tax Foundation, state income tax rates and brackets, 2026. Delaware statutory brackets as of the Tax Foundation’s January 1, 2026 table. This is not the employer wage-bracket withholding table, which can differ.

Net pay$1,836.03

Delaware state income tax by salary, 2026. Single filer, blank 2020 W-4, no benefits, no city or county tax. Same engine as the calculator.
SalaryDelaware income tax per yearEffective state ratePer monthTake-home after all taxes
$30,000$9883.29%$82$25,296
$40,000$1,5433.86%$128$32,776
$50,000$2,0984.20%$174$40,256
$60,000$2,6534.42%$221$47,736
$75,000$3,6094.81%$300$57,983
$100,000$5,2585.26%$438$73,920
$150,000$8,5595.71%$713$105,231
$250,000$15,1586.06%$1,263$168,023

How Delaware taxes wages

Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $3,250 for a single filer and $6,500 for joint filers. Delaware’s top rate is 6.6% above $60,000 of taxable income. Wilmington adds its own wage tax. Type that rate if it is on your stub. Delaware PFML is not included until the employee share is confirmed. Source: Delaware Division of Revenue.

What is not in the state income tax number

The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. City or county wage tax is not included in the table; the paycheck calculator lets you add it.

Delaware tax on a paycheck

For take-home pay after every tax, use the Delaware paycheck calculator, or the Delaware hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: Delaware minimum wage. Every state at once: state income tax rates.

Delaware income tax brackets, 2026 (statutory rate table). The first row starts at the amount shown; income here is taxable income after the state standard deduction and exemptions.
Single filer, taxable incomeRateMarried filing jointly, taxable income
$2,000 to $5,0002.2%$2,000 to $5,000
$5,000 to $10,0003.9%$5,000 to $10,000
$10,000 to $20,0004.8%$10,000 to $20,000
$20,000 to $25,0005.2%$20,000 to $25,000
$25,000 to $60,0005.55%$25,000 to $60,000
Over $60,0006.6%Over $60,000
The same $75,000 salary next door, 2026, single filer.
StateTop rateState income tax per yearTake-home per year
Delaware income tax (this page)6.6%$3,609$57,983
Maryland income tax6.5%$3,198$58,393
New Jersey income tax10.75%$2,596$58,681
Pennsylvania income tax3.07%$2,302$59,237

Sources

Keep reading

Brackets used for the estimate

Single and married filing separately
OverRate
$2,0002.2%
$5,0003.9%
$10,0004.8%
$20,0005.2%
$25,0005.55%
$60,0006.6%
Married filing jointly
OverRate
$2,0002.2%
$5,0003.9%
$10,0004.8%
$20,0005.2%
$25,0005.55%
$60,0006.6%

Source: Delaware Division of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.

Nearby calculators

Questions

Does Delaware have a state income tax?

Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 6.6%.

What is the Delaware income tax rate in 2026?

6 brackets from 2.2% to 6.6%. The bracket table on this page lists every rate.

How much Delaware income tax on $50,000?

About $2,098 a year for a single filer in 2026, an effective rate of 4.20%. Federal tax, Social Security and Medicare are extra.

How much Delaware income tax on $100,000?

About $5,258 a year for a single filer in 2026, an effective rate of 5.26%.

Is this the amount an employer withholds?

It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.

Who is responsible

Published by PaycheckZip.com. A credentialed reviewer has not signed this page. The review seat is open. Figures are estimates from the tables named in the method, checked 2026-10-09. They are not tax advice.

Case amounts on the public list, such as $216.15 of federal income tax on the single biweekly example, come from the same code as this page.