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, use the Local Tax Estimator below: 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.
Step 1 — federal + FICA + Delaware
Paycheck calculator
Enter gross, state, and filing status. Estimates only.
Estimated take-home (per period)
$2,285.12
Estimated take-home (annual): $59,413.00
Educational only, not tax, legal, financial, or payroll advice. Verify with your payroll team, a CPA, the IRS, or your state tax authority.
Step 2 — add the Wilmington City Wage Tax
Select "Wilmington, DE" below. The rate is automatically 1.25% on wages earned in Wilmington.
Local tax estimator
NYC resident income tax (top marginal). Nonresidents who work in NYC do not pay this.
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. This calculator does not include state income tax, federal income tax, Social Security, or Medicare. Pair it with theGross to Net Paycheck Calculatorfor a complete picture.
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, use the Local Tax Estimator below: 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
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.