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Frequently asked questions

How is the Wilmington wage tax calculated?
Wilmington imposes a 1.25% City Wage Tax on wages earned in Wilmington. It applies regardless of where you live; what matters is whether the work is performed in Wilmington. Flat rate, no brackets, no exemptions.
I live in Wilmington but work outside the city — do I owe?
Generally no. The Wilmington City Wage Tax is work-location-based. If your job is outside Wilmington, you do not pay it even if you live in Wilmington. (Self-employed Wilmington residents owe the Wilmington Net Profits Tax separately.)
What about Delaware state tax?
Delaware has progressive brackets ranging up to 6.6% at the top. The state tax applies before any local tax. Verify current brackets with the Delaware Division of Revenue.
Does the calculator include the Wilmington line?
The PayslipIQ Paycheck Calculator handles federal, FICA, and DE state in the main tool. For the Wilmington line specifically, this city page already preselects that locality in the Paycheck Calculator and the estimator below. Gross-to-Net still defaults to none until you pick it. Do not add the estimator line twice. On this page: select "Wilmington, DE" and the rate is automatically 1.25%.
Are there other Wilmington / Delaware payroll lines?
No other employee-side local taxes in Wilmington. Delaware does not have employee-side SDI or PFL programs (DE has a Paid Family Leave program starting 2026 but funding details are employer-paid for now). Standard federal + DE + Wilmington stack.

USA · WILMINGTON DE · 2026 · Educational only

Wilmington Paycheck Calculator

Wilmington imposes a 1.25% City Wage Tax on wages earned in Wilmington. Work-location based: if your job is in Wilmington you owe it, regardless of where you live. Delaware state tax applies first.

PI
Reviewed by PayslipIQ Editorial Team, in-house payroll editor
Last reviewed May 2026 · Editorial standards

Federal + FICA + Delaware + Wilmington wage tax

Paycheck calculator

Enter gross, state, and filing status. Estimates only.

Estimated take-home (per period)

$2,235.62

Estimated take-home (annual): $58,126.00

Gross pay$3,000.00
Pre-tax deductions-$0.00
Federal income tax-$320.38
Social Security (6.2%)-$186.00
Medicare (1.45%)-$43.50
Delaware state tax-$165.00
DE Paid Leave-$12.00
Wilmington, DE-$37.50
Post-tax deductions-$0.00
Net (take-home)$2,235.62

Educational only, not tax, legal, financial, or payroll advice. Verify with your payroll team, a CPA, the IRS, or your state tax authority.

Local tax estimator (already on this page's paycheck tool)

Already selected on the paycheck tool above. Do not add this estimator on top of that take-home. Select "Wilmington, DE" below. The rate is automatically 1.25% on wages earned in Wilmington.

Local tax estimator

Local tax this paycheck
$37.50
Effective rate
1.25%
Annualised local tax
$975

Wilmington City Wage Tax 1.25% on wages earned in Wilmington.

Estimate only. Local income tax rules vary by residency, work location, school district, and special assessments. Some localities (NYC, Yonkers) tax residents but not commuters; others (KC, STL, Wilmington) tax both. Verify with the city revenue agency or your payroll team before relying on a number. Pair this with theGross to Net Paycheck Calculatorand pick the same locality there so take-home includes this line.

Source

Wilmington City Wage Tax: 1.25% on wages earned in Wilmington. Source: City of Wilmington — Wage Tax.

Common questions

How is the Wilmington wage tax calculated?
Wilmington imposes a 1.25% City Wage Tax on wages earned in Wilmington. It applies regardless of where you live; what matters is whether the work is performed in Wilmington. Flat rate, no brackets, no exemptions.
I live in Wilmington but work outside the city — do I owe?
Generally no. The Wilmington City Wage Tax is work-location-based. If your job is outside Wilmington, you do not pay it even if you live in Wilmington. (Self-employed Wilmington residents owe the Wilmington Net Profits Tax separately.)
What about Delaware state tax?
Delaware has progressive brackets ranging up to 6.6% at the top. The state tax applies before any local tax. Verify current brackets with the Delaware Division of Revenue.
Does the calculator include the Wilmington line?
The PayslipIQ Paycheck Calculator handles federal, FICA, and DE state in the main tool. For the Wilmington line specifically, this city page already preselects that locality in the Paycheck Calculator and the estimator below. Gross-to-Net still defaults to none until you pick it. Do not add the estimator line twice. On this page: select "Wilmington, DE" and the rate is automatically 1.25%.
Are there other Wilmington / Delaware payroll lines?
No other employee-side local taxes in Wilmington. Delaware does not have employee-side SDI or PFL programs (DE has a Paid Family Leave program starting 2026 but funding details are employer-paid for now). Standard federal + DE + Wilmington stack.

Related

Delaware Paycheck Guide
DE progressive brackets + Wilmington overview.
All US Local Paycheck Taxes
NYC, Yonkers, Philadelphia, Detroit, RITA cities, and more.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.