How a Delaware paycheck is built
Every Delaware worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
Delaware adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the Delaware Division of Revenue.
Local taxes: Delaware has cities or counties that levy local income tax on top of state tax. Common examples are noted on the local-tax page.
Paid Family Leave: Delaware has a Paid Family Leave program with employee-paid premiums.
What changed recently in Delaware
- No major income tax rate change for 2025-2026.
- Wilmington wage tax remains 1.25%.
Delaware payroll quirks workers should know
- Wilmington wage tax line on every paycheck for work in Wilmington.
- Delaware standard deduction is small compared to federal.
- No state sales tax means more reliance on income tax revenue.
Example breakdown
A hypothetical Delaware worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
| Gross (bi-weekly) | $2,500.00 |
| Federal income tax | -$216.15 |
| Social Security (6.2%) | -$155.00 |
| Medicare (1.45%) | -$36.25 |
| Delaware state tax | -$137.50 |
| Estimated take-home | $1,955.10 |
Run your own numbers in the Delaware paycheck calculator.