Delaware paycheck taxes at a glance
| Income tax on wages | Progressive, 0% – 6.6% |
|---|---|
| Standard deduction | $3,250 single · $6,500 married filing jointly |
| Personal exemption credit | $110 single · $220 joint · $110 per dependent |
| DE Paid Leave (0.4%) | 0.4% of wages up to $184,500 |
| Minimum wage (2026) | $15.00 an hour (tipped employees at least $2.23 an hour plus tips) |
Local taxes: Wilmington levies a 1.25% earned income tax.
2026 Delaware income tax brackets (single filers)
| Taxable income | Rate |
|---|---|
| $0 – $1,999 | 0% |
| $2,000 – $4,999 | 2.2% |
| $5,000 – $9,999 | 3.9% |
| $10,000 – $19,999 | 4.8% |
| $20,000 – $24,999 | 5.2% |
| $25,000 – $59,999 | 5.55% |
| $60,000 and up | 6.6% |
Example: a $92,500 salary in Delaware
The median household income in Delaware is about $92,520 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $3,557.69 |
|---|---|
| Federal income tax | −$443.08 |
| Social Security | −$220.58 |
| Medicare | −$51.59 |
| Delaware income tax | −$183.23 |
| DE Paid Leave (0.4%) | −$14.23 |
| Take-home pay | $2,644.99 |
That's $68,770 a year in take-home pay, or 25.7% of gross pay going to taxes.
Take-home pay by salary in Delaware
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,254.50 | $32,617 | $1,703 | 18.5% |
| $60,000 | $1,826.80 | $47,497 | $2,893 | 20.8% |
| $80,000 | $2,340.42 | $60,851 | $4,259 | 23.9% |
| $100,000 | $2,827.73 | $73,521 | $5,659 | 26.5% |
| $150,000 | $4,024.31 | $104,632 | $9,159 | 30.2% |
| $200,000 | $5,243.46 | $136,330 | $12,597 | 31.8% |
What changed for 2026
- Delaware Paid Leave began paying benefits on January 1, 2026. Contributions started a year earlier, and the rates set by law for 2025 and 2026 stay the same.
- The minimum wage stayed at $15.00 an hour, the rate in effect since January 1, 2025.
- Delaware's income tax rates and withholding tables are unchanged. The state's 2025 tables note no changes since January 1, 2014.
Delaware pay rules worth knowing
- Employers must pay wages at least once a month, on regular paydays set in advance.
- Whether you quit or are fired, your final pay is due by the later of your next regular payday or three business days after your last day of work.
Delaware Paid Leave arrives
Delaware Paid Leave is the state’s paid family and medical leave program. Employers began sending contributions on January 1, 2025, and workers could start taking paid leave on January 1, 2026.
The contribution depends on how many employees your employer has in Delaware:
| Employer size | What’s covered | Total contribution | Most you can be charged |
|---|---|---|---|
| 25 or more employees | Medical, family caregiving and parental leave | 0.8% of wages | 0.4% |
| 10 to 24 employees | Parental leave only | 0.32% of wages | 0.16% |
| 9 or fewer employees | Not covered | None | None |
The 0.8% is the sum of three parts set in law for 2025 and 2026: 0.4% for medical leave, 0.08% for family caregiving and 0.32% for parental leave. Employers can deduct no more than half the total from your pay and may choose to pay it all. The program’s definition of wages follows the Social Security wage definition, so contributions should stop at the Social Security wage base, $184,500 in 2026.
The calculator assumes a 25-plus-employee employer that deducts the full 0.4%. If you work for a smaller employer, or one that pays the contribution itself, your take-home pay will be slightly higher.
Delaware income tax
Delaware’s income tax brackets have stayed the same for years. The withholding tables the Division of Revenue publishes for 2025, still in use for 2026, note no changes since January 1, 2014. Because the brackets aren’t indexed for inflation, more of your income drifts into the top 6.6% rate as wages rise. That bracket starts at just $60,000 of taxable income, so most full-time workers with above-median pay reach it.
Married couples have a choice. They can file a joint return or a “combined separate” return, where each spouse calculates tax on their own income and the results are added together. When both spouses work, combined separate often costs less, because each spouse gets the benefit of the lower brackets. The calculator uses the joint calculation for married filers, so a two-earner couple may owe less than it shows.
Wilmington’s city wage tax
The City of Wilmington levies its own earned income tax on wages, separate from state income tax. It isn’t included in the calculator’s state figures. If it applies to you, enter the rate in the Local income tax rate field above, and check your pay stub to confirm your employer is withholding it.
The income tax calculator estimates your full-year federal tax, and the salary calculator converts an hourly wage to annual pay.
Estimates only. Your employer’s payroll system, your W-4 and your Delaware W-4 determine your actual paycheck.
How we calculate: Delaware Paid Leave assumes an employer with 25+ employees that passes on half the 0.8% premium. Joint filers use the joint column, though two-earner couples often pay less filing “combined separate.”
Sources
- Delaware Code Title 19, Chapter 9: Minimum wage
- Delaware Code Title 19, Chapter 11: Wage payment and collection
- Delaware Code Title 19, Chapter 37: Delaware Paid Leave
- Delaware Department of Labor: Delaware Paid Leave
- Delaware Division of Revenue: Employer's guide to withholding
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- delcode.delaware.gov
- revenue.delaware.gov
- labor.delaware.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
How much is the Delaware Paid Leave deduction?
It depends on your employer's size. At employers with 25 or more employees, the total contribution is 0.8% of wages, and up to half, 0.4%, can be deducted from your pay. At employers with 10 to 24 employees, only parental leave is covered, at 0.32%, so the most you can be charged is 0.16%. Employers with 9 or fewer employees aren't covered.
Does my employer have to deduct Paid Leave from my paycheck?
No. The law lets employers deduct no more than 50% of the contribution from employees. Some pay the full contribution themselves. The calculator assumes the maximum deduction at a 25-plus-employee employer.
What does Delaware Paid Leave cover?
At employers with 25 or more employees, it covers medical leave for your own serious health condition, family caregiving leave and parental leave. At employers with 10 to 24 employees, it covers parental leave only.
When is my final paycheck due in Delaware?
The same rule applies whether you quit, are laid off or are fired. Your employer must pay all wages due by the later of the next regularly scheduled payday or three business days after your last day.
What is the tipped minimum wage in Delaware?
$2.23 an hour. If tips don't bring a worker's pay up to at least $15.00 an hour, the employer must make up the difference.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.