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Delaware Paycheck Guide

Delaware uses progressive tax brackets. Higher portions of pay are taxed at higher rates.

In short

A Delaware paycheck has federal income tax, Social Security (6.2% up to the 2026 wage base of $184,500), and Medicare (1.45%), plus progressive Delaware state income tax, and local income tax in some cities. On a $65,000 single-filer salary, estimated Delaware take-home is about $50,833 a year, or $1,955 per biweekly paycheck.

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.

Delaware: the local picture

Delaware has a graduated income tax topping at 6.6%. Wilmington imposes an Earned Income Tax (1.25%) on residents and on non-residents who work in the city. No state sales tax.

Delaware take-home pay by salary (2026)

See estimated Delaware take-home for common salaries. Each page has a full federal, FICA, and Delaware breakdown with per-paycheck figures.

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.

Authoritative sources

Next steps

Want to go further?

The calculators and guides here are free. If you want a closer look at one specific stub, these optional next steps go deeper.

How PayslipIQ stays free: the tools and guides are free to use. PayslipIQ offers optional paid reports and monitoring, and links to independent CPA and tax-preparer directories. It is not affiliated with the IRS, the SSA, any employer, or any payroll provider, and does not sell user data. Educational only, not tax, legal, or financial advice.

Frequently asked questions

Does Delaware have state income tax?
Yes. Delaware uses progressive brackets. Verify with the Delaware Division of Revenue.
Are there local income taxes in Delaware?
Yes. Delaware has cities or counties that add local income tax on top of state tax. Check your specific city.
Does Delaware have State Disability Insurance or Paid Family Leave premiums?
Delaware has a Paid Family Leave program with employee-paid premiums.
Does Delaware have daily-overtime rules?
No. Delaware follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a Delaware paycheck?
FICA is federal: 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 above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify Delaware state tax withholding?
The Delaware Division of Revenue (https://revenue.delaware.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
What is the Wilmington wage tax?
A 1.25% city income tax that applies to gross earnings for work in Wilmington, regardless of where the employee lives.