Delaware paycheck calculator
Delaware taxes wages on a graduated schedule that has not changed since 2014, with the first slice of income tax-free and a flat credit for each personal exemption. Its withholding method is a simple annual calculation that most payroll systems follow exactly. In 2026 Delaware's new paid family and medical leave program also started paying benefits, funded by contributions that employers may partly pass on to workers.
Take-home per paycheck
$2,219
- Take-home per year
- $57,683
- Total taxes per year
- $17,317
- Effective tax rate
- 23.1%
- Marginal tax rate
- 36.3%
- Delaware allowances assumed: 1 (one per personal exemption: you, a joint-filing spouse, and each dependent).
Take-home per paycheck: $2,219 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$139 | −$3,609 |
| DE Paid Leave | −$12 | −$300 |
| Take-home pay | $2,219 | $57,683 |
- Take-home pay$57,68377%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$3,9095%
How Delaware taxes your paycheck
- Up to 6.6%
- Graduated rates from 0% on the first $2,000 up to 6.6% over $60,000, with a $110 credit per personal exemption.
- DE Paid Leave
- DE Paid Leave 0.4%
- None
- The City of Wilmington levies a wage (earned income) tax on residents and on nonresidents who work in the city; it is not yet included in this calculator. No other Delaware locality taxes wages.
- Aggregate
- No flat rate: the bonus is withheld at the extra annual Delaware tax it adds on top of your annualized regular pay.
Delaware income tax rates for 2026
These are the return rates. Your employer withholds using Delaware's withholding method (Delaware percentage method (Employer's Guide; Tax Computation Table effective January 1, 2025, still current in 2026)), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0% |
| $2,000 – $5,000 | 2.2% |
| $5,000 – $10,000 | 3.9% |
| $10,000 – $20,000 | 4.8% |
| $20,000 – $25,000 | 5.2% |
| $25,000 – $60,000 | 5.55% |
| Over $60,000 | 6.6% |
| Item | Amount |
|---|---|
| Standard deduction — Single | $3,250 |
| Standard deduction — Head of household | $3,250 |
| Standard deduction — Married filing separately | $3,250 |
| Standard deduction — Married filing jointly | $6,500 |
| Personal credit (per personal exemption) (credit) — extra $110 if age 60 or over | $110 |
Other taxes on Delaware paychecks
| Employee payroll tax | Rate | Wage base | Annual max |
|---|---|---|---|
| Delaware Paid Leave (PFML) contribution — employee share | 0.4% | $184,500 | — |
$52,190 in Delaware
$52,190 is the median annual wage in Delaware (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $41,686 a year, or $1,603 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,007 | $52,190 |
| Federal income tax | -$157 | -$4,083 |
| Social Security | -$124 | -$3,236 |
| Medicare | -$29 | -$757 |
| State income tax | -$85 | -$2,220 |
| DE Paid Leave | -$8 | -$209 |
| Take-home pay | $1,603 | $41,686 |
How Delaware withholds income tax
Employers annualize each paycheck, subtract Delaware's standard deduction for single or married filers, figure the tax from the state's tax computation table, subtract a fixed credit for each allowance, and divide by the number of paychecks. Heads of household use the single deduction because Delaware has no separate head-of-household amount.
Delaware does not have its own allowance certificate for most workers. The Division of Revenue's rule of thumb starts with the personal exemptions you will claim on your return — you, a spouse on a joint return and each dependent — then adds allowances for large itemized deductions or removes them for non-wage income. Without a certificate, your employer withholds as if you were single with no allowances.
Anything subject to federal withholding is subject to Delaware withholding, so traditional 401(k) deferrals, pre-tax health premiums and cafeteria-plan HSA contributions reduce Delaware withholding too.
Bonuses
Delaware has no flat bonus rate. When a bonus is paid separately, the employer figures the annual tax on your regular salary, figures it again with the bonus added, and withholds the difference. That means a bonus is usually withheld at your top Delaware bracket.
Delaware Paid Leave contributions
Delaware Paid Leave is funded by a contribution on wages earned in Delaware, capped at the Social Security wage limit. Employers are responsible for the full amount but may deduct up to half of it from employees' pay, and smaller employers that only have to offer parental leave owe a lower rate.
Contributions began in 2025 and benefits became available on January 1, 2026. The calculator assumes an employer with 25 or more employees that passes on the maximum half share.
Wilmington city wage tax
The City of Wilmington levies its own wage tax, also called the earned income tax, on city residents and on people who work in the city. Nonresidents who work part of the time outside the city can apply to the city for a refund of tax withheld on those days. This calculator does not yet include the Wilmington tax; no other Delaware city or county taxes wages.
What changed recently
- 2026: Delaware Paid Leave benefits became available on January 1, 2026; contribution rates are guaranteed through 2026. Source
- 2025: Employer contributions for Delaware Paid Leave began in 2025, with employers allowed to deduct up to half from employee pay. Source
- 2025: The Division of Revenue's tax computation table effective January 1, 2025 carries no rate changes; the 6.6% top rate has applied since 2014. Source
Questions people ask
What is the Delaware income tax rate in 2026?
Delaware's rates run from 2.2% on taxable income over $2,000 up to 6.6% on income over $60,000. The first $2,000 of taxable income is not taxed.
How much is the Delaware Paid Leave deduction?
The full contribution is 0.8% of wages for employers with 25 or more employees, and employers may deduct up to half, or 0.4%, from your pay. Contributions stop at the Social Security wage limit, $184,500 for 2026.
How are bonuses taxed in Delaware?
Delaware has no flat supplemental rate. If a bonus is paid separately, your employer withholds the extra annual Delaware tax that the bonus adds to your annualized regular wages.
How many allowances should I claim for Delaware?
Start with the number of personal exemptions on your Delaware return: yourself, your spouse if filing jointly and each dependent. Add one for each $2,000 your itemized deductions exceed the standard deduction and subtract one for each $2,000 of non-wage income.
Does Wilmington have a city wage tax?
Yes. Wilmington taxes the earned income of city residents and of nonresidents who work in the city, and employers withhold it. It is not yet included in this calculator.
Does Delaware tax 401(k) contributions?
No. Delaware withholding follows federal withholding wages, so traditional 401(k) deferrals, pre-tax health premiums and cafeteria-plan HSA contributions are excluded.
Sources
- Employer's Guide (Withholding Regulations and Employer's Duties) · retrieved 2026-10-16
- Delaware Code Title 30, Chapter 11, Subchapter I (§ 1102 rates) · retrieved 2026-10-16
- Delaware Code Title 30, Chapter 11, Subchapter II (§§ 1108, 1110) · retrieved 2026-10-16
- Employers & Third Party Administrators Guide to Delaware Paid Leave · retrieved 2026-10-16
- Delaware Paid Leave Overview FAQ · retrieved 2026-10-16
- Publication 15 (2026), Employer's Tax Guide — social security wage base · retrieved 2026-10-16
- City Wage & Net Profits Taxes · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16